Lesotho: Commercial tax rate

* indicates monthly or quarterly data series
 Lesotho

Tax rate, percent of commercial profits

 Latest value 13.60
 Year 2019
 Measure percent
 Data availability 2005 - 2019
 Average 14.78
 Min - Max 13.60 - 20.10
 Source The World Bank (doing business survey)
The latest value from 2019 is 13.6 percent, unchanged from 13.6 percent in 2018. In comparison, the world average is 40.53 percent, based on data from 184 countries. Historically, the average for Lesotho from 2005 to 2019 is 14.78 percent. The minimum value, 13.6 percent, was reached in 2013 while the maximum of 20.1 percent was recorded in 2005. See the global rankings for that indicator or use the country comparator to compare trends over time.
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* indicates monthly or quarterly data series


Recent data
Lesotho - Commercial tax rate - Recent values chart

Historical series
Lesotho - Commercial tax rate - historical chart - 2005-2019




Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.

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 Related indicators Latest Reference Measure
 Government spending, percent of GDP 34.17 2022 percent
 Government spending, in dollars 0.75 2023 billion U.S. dollars
 Fiscal balance, percent of GDP -5.50 2019 percent
 Government debt 59.83 2023 percent
 Tax revenue 31.31 2022 percent
 Commercial tax rate 13.60 2019 percent
 Tax preparation time 327 2019 hours
 Number of taxes 32 2019 taxes
 Taxes on goods and services 31.37 2022 percent
 Taxes on international trade 8.76 2022 percent
 Income and profits taxes 23.29 2022 percent
 Foreign aid 153.29 2022 million U.S. dollars
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