Lesotho vs Taiwan: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Lesotho	30%	Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Taiwan	40%	Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Taxes on personal income) · as of 2026-01-12
Difference	−10 pp	Taiwan higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Lesotho	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Taiwan	20%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	+5 pp	Lesotho higher

Lesotho has a corporate tax rate of 25%, 5pp above Taiwan's 20%. The 201-country average is 22.6%: Lesotho sits above it, Taiwan sits below it.

VAT

VAT, side by side

Country	Rate	Source
Lesotho	15%	Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Taiwan	5%	Source: PWC Worldwide Tax Summaries — Taiwan (Corporate, Other taxes) · as of 2026-01-12
Difference	+10 pp	Lesotho higher

Lesotho has a VAT rate of 15%, 10pp above Taiwan's 5%. The 181-country average is 15%: Lesotho matches the world average, Taiwan sits below it. Lesotho's figure is dated 2023-01-26 and Taiwan's 2026-01-12, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Lesotho	0%	Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Taiwan	0%	Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Other taxes) · as of 2026-01-12
Difference	0 pp	displayed rates match

Lesotho and Taiwan share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.