LS · AfricaSC · Africa
Lesotho vs Seychelles: tax rates compared
There's no gap here — Lesotho and Seychelles both post an income tax rate of 30%. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Seychelles's 2018-06-01, so the two rates come from different data vintages.
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 | SC | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 15% | match |
| 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 |
| Seychelles | 30% | Source: Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax · as of 2018-06-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Seychelles | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Seychelles both post a corporate tax rate of 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 |
| Seychelles | 15% | Source: Seychelles Revenue Commission · as of 2010-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Seychelles both post a VAT rate of 15%. The 181-country average is 15%: Lesotho matches the world average, Seychelles matches the world average. Lesotho's figure is dated 2023-01-26 and Seychelles's 2010-01-01, 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 |
| Seychelles | 0% | Source: Seychelles Revenue Commission · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Seychelles both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.