LS · AfricaZW · Africa
Lesotho vs Zimbabwe: tax rates compared
Zimbabwe has an income tax rate of 40%, 10pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Zimbabwe's 2025-01-01, 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 | ZW | Difference |
|---|---|---|---|
| Income Tax | 30% | 40% | ZW +10 pplargest gap |
| Corporate Tax | 25% | 25.8% | ZW +0.8 pp |
| VAT | 15% | 15.5% | ZW +0.5 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 |
| Zimbabwe | 40% | Source: Zimbabwe Revenue Authority (ZIMRA) — PAYE Foreign Currency (USD) Tax Tables, January-December 2025 · as of 2025-01-01 |
| Difference | −10 pp | Zimbabwe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zimbabwe | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.8 pp | Zimbabwe higher |
Zimbabwe has a corporate tax rate of 25.8%, 0.8pp above Lesotho's 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 |
| Zimbabwe | 15.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Zimbabwe · as of 2026-01-01 |
| Difference | −0.5 pp | Zimbabwe higher |
Zimbabwe has a VAT rate of 15.5%, 0.5pp above Lesotho's 15%. The 181-country average is 15%: Lesotho matches the world average, Zimbabwe sits above it. Lesotho's figure is dated 2023-01-26 and Zimbabwe's 2026-01-01, 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 |
| Zimbabwe | 0% | Source: ZIMRA (Zimbabwe Revenue Authority) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Lesotho and Zimbabwe 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.