LS · AfricaUA · Europe
Lesotho vs Ukraine: tax rates compared
Lesotho has an income tax rate of 30%, 12pp above Ukraine's 18%. The 200-country average is 28%: Lesotho sits above it, Ukraine sits below it.
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 | UA | Difference |
|---|---|---|---|
| Income Tax | 30% | 18% | LS +12 pplargest gap |
| Corporate Tax | 25% | 18% | LS +7 pp |
| VAT | 15% | 20% | UA +5 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +12 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Lesotho higher |
Lesotho has a corporate tax rate of 25%, 7pp above Ukraine's 18%. The 201-country average is 22.6%: Lesotho sits above it, Ukraine sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −5 pp | Ukraine higher |
Ukraine has a VAT rate of 20%, 5pp above Lesotho's 15%. The 181-country average is 15%: Lesotho matches the world average, Ukraine sits above it. Lesotho's figure is dated 2023-01-26 and Ukraine's 2026-06-30, 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 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Lesotho and Ukraine share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.