Lesotho: Income and profits taxes

* indicates monthly or quarterly data series
 Lesotho

Income, profits, and capital gains taxes: percent of revenue

 Latest value 23.29
 Year 2022
 Measure percent
 Data availability 1984 - 2022
 Average 18.43
 Min - Max 8.22 - 26.52
 Source The World Bank
For that indicator, we provide data for Lesotho from 1984 to 2022. The average value for Lesotho during that period was 18.43 percent with a minimum of 8.22 percent in 1984 and a maximum of 26.52 percent in 2016. The latest value from 2022 is 23.29 percent. For comparison, the world average in 2022 based on 19 countries is 32.05 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 - Income and profits taxes - Recent values chart

Historical chart
Lesotho - Income and profits taxes - historical chart - 1984-2022




Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

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 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 59.86 2022 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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