LS · AfricaES · Europe
Lesotho vs Spain: tax rates compared
Between the two, Spain's income tax rate (48.6%) tops Lesotho's (30%) by 18.6pp. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Spain's 2025-01-01, 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 | ES | Difference |
|---|---|---|---|
| Income Tax | 30% | 48.6% | ES +18.6 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 21% | ES +6 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 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 Spain 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −6 pp | Spain higher |
Between the two, Spain's VAT rate (21%) tops Lesotho's (15%) by 6pp. The 181-country average is 15%: Lesotho matches the world average, Spain sits above it. Lesotho's figure is dated 2023-01-26 and Spain's 2025-12-31, 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 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Between the two, Spain's wealth tax rate (3.5%) tops Lesotho's (0%) by 3.5pp. The 193-country average is 0.1%: Lesotho sits below it, Spain sits above it. Lesotho's figure is dated 2026-07-18 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.