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VAT rates in Lesotho

The local name for VAT in Lesotho is Value-added tax (VAT).

  • 0% – Exports and basic commodities
  • 9% – Electricity
  • 12% – Telecommunications (source is – 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.


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