LS · AfricaUY · Americas
Lesotho vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops Lesotho's (30%) by 6pp. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Uruguay's 2025-12-31, 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 | UY | Difference |
|---|---|---|---|
| Income Tax | 30% | 36% | UY +6 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 22% | UY +7 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −6 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uruguay | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Uruguay both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −7 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops Lesotho's (15%) by 7pp. The 181-country average is 15%: Lesotho matches the world average, Uruguay sits above it. Lesotho's figure is dated 2023-01-26 and Uruguay's 2024-06-18, 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 |
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Difference | −0.1 pp | Uruguay higher |
Between the two, Uruguay's wealth tax rate (0.1%) tops Lesotho's (0%) by 0.1pp. The 193-country average is 0.1%: Lesotho sits below it, Uruguay matches the world average. Lesotho's figure is dated 2026-07-18 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.