LS · AfricaTJ · Asia
Lesotho vs Tajikistan: tax rates compared
Lesotho's income tax rate is 15pp higher than Tajikistan's (30% vs 15%). The 200-country average is 28%: Lesotho sits above it, Tajikistan sits below it. Lesotho's figure is dated 2026-07-20 and Tajikistan's 2025-05-14, 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 | TJ | Difference |
|---|---|---|---|
| Income Tax | 30% | 15% | LS +15 pplargest gap |
| Corporate Tax | 25% | 18% | LS +7 pp |
| VAT | 15% | 14% | LS +1 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Art. 183 · as of 2025-05-14 |
| Difference | +15 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tajikistan | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Lesotho higher |
Lesotho's corporate tax rate is 7pp higher than Tajikistan's (25% vs 18%). The 201-country average is 22.6%: Lesotho sits above it, Tajikistan sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Tajikistan | 14% | Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan) · as of 2024-01-01 |
| Difference | +1 pp | Lesotho higher |
Lesotho's VAT rate is 1pp higher than Tajikistan's (15% vs 14%). The 181-country average is 15%: Lesotho matches the world average, Tajikistan sits below it. Lesotho's figure is dated 2023-01-26 and Tajikistan's 2024-01-01, 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 |
| Tajikistan | 0% | Source: FAOLEX (FAO legal database) — Tax Code of the Republic of Tajikistan · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to Tajikistan'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.