Lesotho vs Zambia: 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
Zambia	37%	Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01
Difference	−7 pp	Zambia 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
Zambia	30%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	−5 pp	Zambia higher

Zambia 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
Zambia	16%	Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20
Difference	−1 pp	Zambia higher

Zambia has a VAT rate of 16%, 1pp above Lesotho's 15%. The 181-country average is 15%: Lesotho matches the world average, Zambia sits above it. Lesotho's figure is dated 2023-01-26 and Zambia's 2026-03-20, 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
Zambia	0%	Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20
Difference	0 pp	displayed rates match

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