Lesotho

No net wealth tax levied. Not among the tax categories listed by Revenue Services Lesotho (Pay As You Earn/income tax, corporate income tax, fringe benefits tax, withholding tax, VAT, plastic levy, tobacco and alcoholic products levy, customs and excise duties) — concluded by omission from the official revenue authority's own tax-category listing rather than an explicit statement. PWC does not cover Lesotho in Worldwide Tax Summaries.