Lesotho vs Uganda: 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
Uganda	40%	Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12
Difference	−10 pp	Uganda 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
Uganda	30%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	−5 pp	Uganda higher

Uganda has a corporate tax rate of 30%, 5pp above Lesotho's 25%. The 201-country average is 22.6%: both sit above 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
Uganda	18%	Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12
Difference	−3 pp	Uganda higher

Uganda has a VAT rate of 18%, 3pp above Lesotho's 15%. The 181-country average is 15%: Lesotho matches the world average, Uganda sits above it. Lesotho's figure is dated 2023-01-26 and Uganda'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
Uganda	0%	Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12
Difference	0 pp	displayed rates match

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