The local name for VAT in Lesotho is Value-added tax (VAT).
- 0% – Exports and basic commodities
- 9% – Electricity
- 12% – Telecommunications (source is lra.org.ls – but note here we read that it is now also subject to 15%)
- 15% – Other goods and services
Recent developments
For more information about (recent) rate change developments in Lesotho, please click HERE.
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on October 8, 2021.
