🇱🇸 莱索托税率 · Lesotho Tax Rates
LS · 非洲 · Africa
Lesotho corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 25% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 0-35% — Progressive rates up to 35%
- 增值税 / 商品服务税 VAT / GST: 15% — Standard VAT rate
- 进口税 / 关税 Import Duties / Customs: 0-25% — Varies by product category
- 预扣税 Withholding Tax: 5-10% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: Included in PIT — Capital gains taxed as ordinary income
- 财产税 / 房产税 Property Tax: Varies — Local authorities levy property rates
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax
- 印花税 Stamp Duty: Varies — On property transfers and documents
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 2.5% employee, 2.5% employer — Contributions to social security fund
- 其他税种 Other Taxes: N/A — No other notable taxes