Taxes on income, profits and capital gains in Lesotho
Lesotho: Taxes on income, profits and capital gains was 30.9% in 2024. ▲ Rising
Taxes on income, profits and capital gains in Lesotho, 1982–2024
Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of total taxes.
Analysis
Lesotho recorded 30.9% for taxes on income, profits and capital gains in 2024.
Compared with earlier readings it is up 1.3% on the previous year and down 2.9% over ten years.
Over the whole period, taxes on income, profits and capital gains in Lesotho peaked at 42.3% in 2011 and was at its lowest, 10.3%, in 1984.
That places Lesotho 104th out of 153 countries with data for 2024, putting it in the middle of the range.
The long-run direction has been consistently rising across the 42 years of available data.
Taxes on income, profits and capital gains in Lesotho, year by year
| Year | % of total taxes | Change |
|---|---|---|
| 1982 | 15.6% | — |
| 1983 | 11.2% | -28.4% |
| 1984 | 10.3% | -7.5% |
| 1985 | 12.5% | +20.4% |
| 1986 | 12.0% | -3.5% |
| 1987 | 14.0% | +16.3% |
| 1988 | 13.4% | -3.9% |
| 1989 | 13.4% | -0.4% |
| 1991 | 27.8% | +108.4% |
| 1992 | 26.0% | -6.6% |
| 1993 | 20.7% | -20.2% |
| 1994 | 25.0% | +20.4% |
| 1995 | 25.5% | +2.2% |
| 1996 | 27.6% | +8.0% |
| 1997 | 25.9% | -6.1% |
| 1998 | 30.4% | +17.5% |
| 1999 | 29.2% | -4.2% |
| 2000 | 30.1% | +3.4% |
| 2001 | 33.5% | +11.1% |
| 2002 | 33.7% | +0.7% |
| 2003 | 38.2% | +13.5% |
| 2004 | 31.7% | -17.0% |
| 2005 | 30.1% | -5.2% |
| 2006 | 23.5% | -22.0% |
| 2007 | 26.1% | +11.2% |
| 2008 | 27.5% | +5.5% |
| 2009 | 30.0% | +9.1% |
| 2010 | 39.8% | +32.5% |
| 2011 | 42.3% | +6.4% |
| 2012 | 30.3% | -28.4% |
| 2013 | 32.7% | +7.8% |
| 2014 | 31.8% | -2.8% |
| 2015 | 35.8% | +12.8% |
| 2016 | 40.9% | +14.2% |
| 2017 | 35.2% | -14.0% |
| 2018 | 38.1% | +8.3% |
| 2019 | 36.0% | -5.4% |
| 2020 | 30.6% | -15.1% |
| 2021 | 36.0% | +17.6% |
| 2022 | 36.7% | +2.1% |
| 2023 | 30.5% | -17.0% |
| 2024 | 30.9% | +1.3% |
Lesotho compared with similar countries
- Lesotho's 30.9% is below the median for lower middle income countries, which is 35.7%, 86% of the median. (35 countries reporting)
- Lesotho's 30.9% is below the median for Sub-Saharan Africa, which is 33.6%, 92% of the median. (35 countries reporting)
Biggest year-on-year movements
Years where Taxes on income, profits and capital gains in Lesotho changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 1991 | +108.4% | 13.4% | 27.8% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 1980s | 12.8% | 10.3% | 15.6% | 8 |
| 1990s | 26.5% | 20.7% | 30.4% | 9 |
| 2000s | 30.5% | 23.5% | 38.2% | 10 |
| 2010s | 36.3% | 30.3% | 42.3% | 10 |
| 2020s | 32.9% | 30.5% | 36.7% | 5 |
Countries ranked near Lesotho
More public sector data for Lesotho
- Arms imports 1.00 million SIPRI trend indicator values (2019)
- Arms imports (SIPRI trend indicator values), per capita 0.4526 SIPRI trend indicator values per person (2019)
- Arms imports (SIPRI trend indicator values), per unit of GDP 0.0004 SIPRI trend indicator values per US$ of GDP (2019)
- Arms imports (SIPRI trend indicator values), gaps filled 1.00 million SIPRI trend indicator values (2019)
- Military expenditure (current USD), per capita 15.53 current USD per person (2024)
- Military expenditure (current USD), per unit of GDP 0.0152 current USD per US$ of GDP (2024)
- Military expenditure (current USD), annual growth rate 5.37 % change on previous year (2024)
- Military expenditure (current USD), gaps filled 36.30 million current USD (2024)
- Arms imports (SIPRI trend indicator values), per square kilometre 32.94 SIPRI trend indicator values per square kilometre (2019)
- Military expenditure (current USD), per square kilometre 1,135 current USD per square kilometre (2023)
Frequently asked questions
- What is taxes on income, profits and capital gains in Lesotho?
- Taxes on income, profits and capital gains in Lesotho was 30.9% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
- What is the highest taxes on income, profits and capital gains recorded in Lesotho?
- The highest recorded value was 42.3% in 2011.
- What is the lowest taxes on income, profits and capital gains recorded in Lesotho?
- The lowest recorded value was 10.3% in 1984.
- How does Lesotho rank for taxes on income, profits and capital gains?
- Lesotho ranks 104th out of 153 countries with data for 2024.
- Is taxes on income, profits and capital gains rising or falling in Lesotho?
- Over the last ten years it is down 2.9%. The long-run trend across the full record is rising.
- Where does this Lesotho data come from?
- The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of total taxes). Statizoid updates them automatically from the source API.
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About this data
Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of total taxes which includes all compulsory, unrequited payments, in cash or in kind, made by institutional units to government units.