Lesotho: Commercial tax rate

* indicates monthly or quarterly data series
 Lesotho

Tax rate, percent of commercial profits

 Latest value 13.6
 Year 2019
 Measure percent
 Data availability 2005 - 2019
 Average 14.78
 Min - Max 13.6 - 20.1
 Source The World Bank (doing business survey)
For that indicator, we provide data for Lesotho from 2005 to 2019. The average value for Lesotho during that period was 14.78 percent with a minimum of 13.6 percent in 2013 and a maximum of 20.1 percent in 2005. The latest value from 2019 is 13.6 percent. For comparison, the world average in 2019 based on 184 countries is 40.53 percent. 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 values chart
Lesotho - Commercial tax rate - recent values

Historical chart
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.


 Related indicators Latest value Reference Measure
 Government spending, percent of GDP 34.98 2022 percent
 Government spending, in dollars 0.78 2022 billion U.S. dollars
 Fiscal balance, percent of GDP -5.50 2019 percent
 Government debt 52.10 2021 percent
 Tax revenue 32.05 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 177.22 2021 million U.S. dollars
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