LS · AfricaAE · Asia
Lesotho vs United Arab Emirates: tax rates compared
Lesotho's income tax rate is 30pp higher than United Arab Emirates's (30% vs 0%). The 200-country average is 28%: Lesotho sits above it, United Arab Emirates 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 | AE | Difference |
|---|---|---|---|
| Income Tax | 30% | 0% | LS +30 pplargest gap |
| Corporate Tax | 25% | 9% | LS +16 pp |
| VAT | 15% | 5% | LS +10 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Taxes on personal income) · as of 2026-03-12 |
| Difference | +30 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Arab Emirates | 9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +16 pp | Lesotho higher |
Lesotho's corporate tax rate is 16pp higher than United Arab Emirates's (25% vs 9%). The 201-country average is 22.6%: Lesotho sits above it, United Arab Emirates sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| United Arab Emirates | 5% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Corporate, Other taxes) · as of 2026-03-12 |
| Difference | +10 pp | Lesotho higher |
Lesotho's VAT rate is 10pp higher than United Arab Emirates's (15% vs 5%). The 181-country average is 15%: Lesotho matches the world average, United Arab Emirates sits below it. Lesotho's figure is dated 2023-01-26 and United Arab Emirates's 2026-03-12, 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Other taxes) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to United Arab Emirates'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.