Lesotho: Income and profits taxes
* indicates monthly or quarterly data series
| Lesotho |
Income, profits, and capital gains taxes: percent of revenue |
|---|---|
| Latest value | 20.39 |
| Year | 2024 |
| Measure | percent |
| Data availability | 1984 - 2024 |
| Average | 18.52 |
| Min - Max | 8.22 - 26.52 |
| Source | The World Bank |
The latest value from 2024 is 20.39 percent, an increase from 20.21 percent in 2023. In comparison, the world average is 26.79 percent, based on data from 87 countries. Historically, the average for Lesotho from 1984 to 2024 is 18.52 percent. The minimum value, 8.22 percent, was reached in 1984 while the maximum of 26.52 percent was recorded in 2016.
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Definition: 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 revenue which includes all transactions that add to the amount of economic value of a unit or sector.
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| Related indicators | Latest | Reference | Measure |
|---|---|---|---|
| Government spending, percent of GDP | 35.58 | 2023 | percent |
| Government spending, in dollars | 0.94 | 2025 | billion U.S. dollars |
| Fiscal balance, percent of GDP | 9.04 | 2024 | percent |
| Primary budget balance | 10.28 | 2024 | percent |
| Tax revenue | 35.42 | 2024 | percent |
| Commercial tax rate | 13.60 | 2019 | percent |
| Tax preparation time | 327 | 2019 | hours |
| Taxes on goods and services | 32.71 | 2024 | percent |
| Taxes on international trade | 12.95 | 2024 | percent |
| Income and profits taxes | 20.39 | 2024 | percent |
| Foreign aid | 172.32 | 2023 | million U.S. dollars |
| Government debt | 56.83 | 2024 | percent |
| Government debt in foreign currency, percent | 82.02 | 2024 | percent |
| Government debt held by non-residents | 82.02 | 2024 | percent |