LS · AfricaSN · Africa
Lesotho vs Senegal: tax rates compared
Senegal's income tax rate is 13pp higher than Lesotho's (43% vs 30%). The 200-country average is 28%: both sit above it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LS | SN | Difference |
|---|---|---|---|
| Income Tax | 30% | 43% | SN +13 pplargest gap |
| Corporate Tax | 25% | 30% | SN +5 pp |
| VAT | 15% | 18% | SN +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Senegal | 43% | Source: PWC Worldwide Tax Summaries — Senegal (Individual, Taxes on personal income) · as of 2026-03-31 |
| Difference | −13 pp | Senegal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Senegal | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Senegal higher |
Senegal's corporate tax rate is 5pp higher than Lesotho's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Senegal | 18% | Source: PWC Worldwide Tax Summaries — Senegal (Corporate, Other taxes) · as of 2026-03-31 |
| Difference | −3 pp | Senegal higher |
Senegal's VAT rate is 3pp higher than Lesotho's (18% vs 15%). The 181-country average is 15%: Lesotho matches the world average, Senegal sits above it. Lesotho's figure is dated 2023-01-26 and Senegal's 2026-03-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Senegal | 0% | Source: PWC Worldwide Tax Summaries — Senegal (Individual, Other taxes) · as of 2026-03-31 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to Senegal's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.