Facts
- Tax revenue, % of GDP
- 35.4 % (2024)
- Tax revenue level
- 25% of GDP or more
- Taxes on income, profits and capital gains, % of revenue
- 30.9 % (2024)
- Taxes on goods and services, % of value added
- 22.1 % (2024)
- ISO code
- LSO
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2024 | 35.4 % |
| 2023 | 40.0 % |
| 2022 | 30.4 % |
| 2021 | 31.9 % |
| 2020 | 36.0 % |
| 2019 | 32.5 % |
| 2018 | 31.8 % |
| 2017 | 33.0 % |
| 2016 | 29.3 % |
| 2015 | 33.8 % |
| 2014 | 36.3 % |
| 2013 | 35.9 % |
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 30.9 % |
| 2023 | 30.5 % |
| 2022 | 36.7 % |
| 2021 | 36.0 % |
| 2020 | 30.6 % |
| 2019 | 36.0 % |
| 2018 | 38.1 % |
| 2017 | 35.2 % |
| 2016 | 40.9 % |
| 2015 | 35.8 % |
| 2014 | 31.8 % |
| 2013 | 32.7 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2024 | 22.1 % |
| 2023 | 25.4 % |
| 2022 | 18.7 % |
| 2021 | 18.7 % |
| 2020 | 20.5 % |
| 2019 | 18.5 % |
| 2018 | 17.6 % |
| 2017 | 18.5 % |
| 2016 | 15.4 % |
| 2015 | 17.9 % |
| 2014 | 19.7 % |
| 2013 | 19.3 % |
Year by year · 34
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| Lesotho 2024 | — | — | 35.4 % |
| Lesotho 2023 | — | — | 40.0 % |
| Lesotho 2022 | — | — | 30.4 % |
| Lesotho 2021 | — | — | 31.9 % |
| Lesotho 2020 | — | — | 36.0 % |
| Lesotho 2019 | — | — | 32.5 % |
| Lesotho 2018 | — | — | 31.8 % |
| Lesotho 2017 | — | — | 33.0 % |
| Lesotho 2016 | — | — | 29.3 % |
| Lesotho 2015 | — | — | 33.8 % |
| Lesotho 2014 | — | — | 36.3 % |
| Lesotho 2013 | — | — | 35.9 % |
| Lesotho 2012 | — | — | 38.1 % |
| Lesotho 2011 | — | — | 30.2 % |
| Lesotho 2010 | — | — | 30.3 % |
| Lesotho 2009 | — | — | 40.0 % |
| Lesotho 2008 | — | — | 38.3 % |
| Lesotho 2007 | — | — | 39.3 % |
| Lesotho 2006 | — | — | 33.9 % |
| Lesotho 2005 | — | — | 28.6 % |
| Lesotho 2004 | — | — | 29.0 % |
| Lesotho 2003 | — | — | 27.1 % |
| Lesotho 2002 | — | — | 24.2 % |
| Lesotho 2001 | — | — | 25.8 % |
| Lesotho 2000 | — | — | 22.9 % |
| Lesotho 1999 | — | — | 24.7 % |
| Lesotho 1998 | — | — | 25.1 % |
| Lesotho 1997 | — | — | 29.2 % |
| Lesotho 1996 | — | — | 27.0 % |
| Lesotho 1995 | — | — | 28.8 % |
| Lesotho 1994 | — | — | 29.9 % |
| Lesotho 1993 | — | — | 29.7 % |
| Lesotho 1992 | — | — | 28.3 % |
| Lesotho 1991 | — | — | 27.8 % |