TaxGlass

LS · AfricaTV · Oceania

Lesotho vs Tuvalu: tax rates compared

Lesotho and Tuvalu share the same income tax rate: 30%. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Tuvalu's 2023-07-21, so the two rates come from different data vintages.

Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income30%VAT4%15%Wealth Tax0%
three shared taxes, side by side
Tax LS TVDifference
Income Tax30%30%match
VAT15%4%LS +11 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Lesotho30%Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Tuvalu30%Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21
Difference0 ppdisplayed rates match

VAT

VAT, side by side
CountryRateSource
Lesotho15%Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Tuvalu4%Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19
Difference+11 ppLesotho higher

Lesotho has a VAT rate of 15%, 11pp above Tuvalu's 4%. The 181-country average is 15%: Lesotho matches the world average, Tuvalu sits below it. Lesotho's figure is dated 2023-01-26 and Tuvalu's 2011-12-19, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Lesotho0%Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Tuvalu0%Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18
Difference0 ppdisplayed rates match

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

Not covered for both countries yet: Corporate Tax, Capital Gains Tax, Crypto Tax.