LS · AfricaUZ · Asia
Lesotho vs Uzbekistan: tax rates compared
Lesotho's income tax rate is 18pp higher than Uzbekistan's (30% vs 12%). The 200-country average is 28%: Lesotho sits above it, Uzbekistan 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 | UZ | Difference |
|---|---|---|---|
| Income Tax | 30% | 12% | LS +18 pplargest gap |
| Corporate Tax | 25% | 15% | LS +10 pp |
| VAT | 15% | 12% | LS +3 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 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Taxes on personal income) · as of 2026-01-16 |
| Difference | +18 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uzbekistan | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Lesotho higher |
Lesotho's corporate tax rate is 10pp higher than Uzbekistan's (25% vs 15%). The 201-country average is 22.6%: Lesotho sits above it, Uzbekistan sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Uzbekistan | 12% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Corporate, Other taxes) · as of 2026-01-16 |
| Difference | +3 pp | Lesotho higher |
Lesotho's VAT rate is 3pp higher than Uzbekistan's (15% vs 12%). The 181-country average is 15%: Lesotho matches the world average, Uzbekistan sits below it. Lesotho's figure is dated 2023-01-26 and Uzbekistan's 2026-01-16, 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 |
| Uzbekistan | 0% | Source: PWC Worldwide Tax Summaries — Uzbekistan (Individual, Other taxes) · as of 2026-01-16 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to Uzbekistan'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.