Lesotho public holidays 2026, VAT rate and tax data
Lesotho: VAT rate 15% since 1 Apr 2018; 11 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 25%; policy interest rate 6.75%; inflation rate (CPI) 2.6%.
11 series, each cited to the official source it was verified against; most recently verified 30 Oct 2026. Currency LSL.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "LS", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2018-04-01", "last_confirmed": "2026-07-24", "source": { "name": "Legal Notice No. 27 of 2018, Value Added Tax (Amendment) Regulations…", "url": "https://www.rsl.org.ls/sites/default/files/2024-08/Value%20Added%20Tax%20%28Amendment%29%20Regulations%20No.27%20of%202018.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ls","amount":1000}.
Lesotho public holidays 2026
11 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Public Holidays Act 1995 (Act No. 7 of 1995), section 2 and Schedule, as amended by Act… · last verified 30 Jul 2026
Fixed by law 11
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 11 Mar 2026 Wed | Moshoeshoe's Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 1 May 2026 Fri | Workers' Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 14 May 2026 Thu | Ascension Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 25 May 2026 Mon | Africa/Heroes' Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 17 Jul 2026 Fri | King's Birthday (King Letsie III) | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 4 Oct 2026 Sun | Independence Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 11 Mar 2027 Thu | Moshoeshoe's Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 1 May 2027 Sat | Workers' Day falls Saturday; Lesotho has no substitution rule, so the day is lost |
Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 6 May 2027 Thu | Ascension Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 25 May 2027 Tue | Africa / Heroes' Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 17 Jul 2027 Sat | King's Birthday falls Saturday; Lesotho has no substitution rule, so the day is lost |
Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 4 Oct 2027 Mon | Independence Day | Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 25 Dec 2027 Sat | Christmas Day falls Saturday; no substitution rule, so the day is lost |
Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
| 26 Dec 2027 Sun | Boxing Day falls Sunday; no substitution rule, so the day is lost |
Fixed by law | Public Holidays Act 1995 (Act No. 7 of… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Lesotho value
Rate schedules and breakdowns
Sectoral minimum wages (basic minimum wages by sector and category)
41 entries · in force from 2025-03-28 · Official source: Legal Notice No. 62 of 2025, Labour Act Wages (Minimum Wages) Notice 2025… · last verified 15 Oct 2026
| sector | category | service | monthly | weekly | daily |
|---|---|---|---|---|---|
| Clothing, textile and leather manufacturing | Textile general worker | less than 12 months | 2724 | 630 | 126 |
| Clothing, textile and leather manufacturing | Textile machine operator | less than 12 months | 2929 | 676 | 135 |
| Clothing, textile and leather manufacturing | Textile machine operator trainee | less than 12 months | 2724 | 630 | 126 |
| Clothing, textile and leather manufacturing | Trained machine operator | more than 12 months | 3041 | 704 | 141 |
| Clothing, textile and leather manufacturing | Textile general worker | more than 12 months | 3017 | 698 | 140 |
| Construction | Construction machine operator and certificated (bricklayer, carpenter, steel fixer, welder, electrician, plumber) | less than 12 months | 5078 | 1200 | 281 |
| Construction | Construction worker (unskilled heavy physical worker) | less than 12 months | 3226 | 811 | 171 |
| Construction | Construction machine operator and certificated (bricklayer, carpenter, steel fixer, welder, electrician, plumber) | more than 12 months | 5664 | 1338 | 345 |
| Construction | Construction worker (unskilled heavy physical worker) | more than 12 months | 3552 | 885 | 186 |
| Wholesale and retail | Wholesale, supermarkets and furniture shops | less than 12 months | 3088 | 713 | 150 |
| Wholesale and retail | Bakeries with more than 40 employees | less than 12 months | 3088 | 713 | 150 |
| Wholesale and retail | Wholesale, supermarkets and furniture shops | more than 12 months | 3276 | 757 | 181 |
| Wholesale and retail | Bakeries with more than 40 employees | more than 12 months | 3276 | 757 | 181 |
| Retail (other than small business) | Mini-supermarket, bakeries with fewer than 40 employees, cafes, gas and petrol filling stations | less than 12 months | 2792 | 691 | 148 |
| Retail (other than small business) | Mini-supermarket, bakeries with fewer than 40 employees, cafes, gas and petrol filling stations | more than 12 months | 2950 | 745 | 156 |
| Hospitality | Hotels, motels and lodges | less than 12 months | 3058 | 780 | 162 |
| Hospitality | Hotels, motels and lodges | more than 12 months | 3245 | 835 | 172 |
| Hospitality | Restaurants, food caterers and guest houses | less than 12 months | 2779 | 699 | 149 |
| Hospitality | Restaurants, food caterers and guest houses | more than 12 months | 2984 | 746 | 154 |
| Service — security | Security guard | less than 12 months | 2641 | 660 | 136 |
| Service — security | Security guard (or certified by Home Affairs) | more than 12 months | 3104 | 790 | 184 |
| Service — security | Watchman | less than 12 months | 2389 | 595 | 130 |
| Service — security | Watchman | more than 12 months | 2590 | 653 | 148 |
| Service — funeral parlour | All employees | less than 12 months | 3088 | 776 | 166 |
| Service — funeral parlour | All employees | more than 12 months | 3276 | 825 | 205 |
| Service — cleaning services | All employees | less than 12 months | 3088 | 776 | 166 |
| Service — cleaning services | All employees | more than 12 months | 3276 | 825 | 205 |
| Transport and any other drivers | Driver, licence code B/EB/C1 | less than 12 months | 3067 | 761 | 188 |
| Transport and any other drivers | Driver, licence code C/EC1 | less than 12 months | 3320 | 831 | 206 |
| Transport and any other drivers | Driver, licence code EC | less than 12 months | 6169 | 1537 | 388 |
| Transport and any other drivers | Driver, licence code B/EB/C1 | more than 12 months | 3359 | 842 | 210 |
| Transport and any other drivers | Driver, licence code C/EC1 | more than 12 months | 3639 | 916 | 227 |
| Transport and any other drivers | Driver, licence code EC | more than 12 months | 7577 | 1893 | 466 |
| Transport and any other drivers | Certificated (auto electrician, motor mechanic, panel beater, spray painter) | less than 12 months | 4678 | 1106 | 260 |
| Transport and any other drivers | Certificated (auto electrician, motor mechanic, panel beater, spray painter) | more than 12 months | 4952 | 1164 | 268 |
| Small business | All employees | less than 12 months | 1569 | 387 | 89 |
| Small business | All employees | more than 12 months | 1778 | 524 | 95 |
| Domestic worker (including light physical worker) | All employees | less than 12 months | 872 | 230 | 53 |
| Domestic worker (including light physical worker) | All employees | more than 12 months | 962 | 253 | 68 |
| General minimum wage | Unskilled or manual labourer in any commercial or industrial undertaking not otherwise specified | less than 12 months | 2242 | 558 | 121 |
| General minimum wage | Unskilled or manual labourer in any commercial or industrial undertaking not otherwise specified | more than 12 months | 2448 | 616 | 139 |
Withholding tax rates
0–25% across 8 withholding taxes — no single rate · in force from — · Official source: RSL Income Tax Public Ruling Issue 1 - Withholding Taxes (Income Tax Act No. 9… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Non-resident withholding - dividends (s.107) | 25 | gross amount of a Lesotho-source dividend paid to a non-resident | RSL Income Tax Public Ruling -… |
| Filing is 'Optional': the non-resident may treat the withholding as final or file a return. See the 0% manufacturing-dividend carve-out below. | ||||
| dividends-manufacturing | Dividends paid out of manufacturing income (s.107 carve-out) | 0 | Lesotho-source dividends paid to non-residents out of manufacturing income | RSL Income Tax Public Ruling -… |
| A domestic statutory exemption tied to Lesotho's concessional manufacturing regime, not a treaty rate. | ||||
| interest | Non-resident withholding - interest (s.107) | 25 | gross amount of Lesotho-source interest paid to a non-resident | RSL Income Tax Public Ruling -… |
| Secondary sources state interest paid by resident manufacturing companies eligible for the concessional rate is withheld at 15%; the RSL ruling does not state this interest carve-out, so it is flagged here without being served as a separate entry. The 10% interest withholding… | ||||
| royalties | Non-resident withholding - royalties (s.107) | 25 | gross amount of Lesotho-source royalties paid to a non-resident | RSL Income Tax Public Ruling -… |
| Reduced to 15% 'where the royalty is paid for the use of technology that produces manufacturing income subject to tax in Lesotho' (see separate entry). | ||||
| royalties-manufacturing-technology | Royalties for technology producing manufacturing income (s.107) | 15 | royalties paid to a non-resident for the use of technology that produces manufacturing income subject to tax in Lesotho | RSL Income Tax Public Ruling -… |
| natural-resource-payments | Non-resident withholding - natural resource payments (s.107) | 25 | gross amount of Lesotho-source natural resource payments to a non-resident | RSL Income Tax Public Ruling -… |
| management-fees | Non-resident withholding - management charges (s.107) | 25 | gross amount of Lesotho-source management fees paid to a non-resident | RSL Income Tax Public Ruling -… |
| services | Non-resident services-contract withholding (s.108) | 10 | payments to a non-resident under a Lesotho-source services contract (other than employment) - accounting, auditing, economic, financial, legal, engineering, architectural, surveying, artistes, entertainers, sportspersons, etc. | RSL Income Tax Public Ruling -… |
| Source-based: applies only where the service is performed in Lesotho (the ruling's Example 1 - repairs performed in South Africa attract no withholding). Filing is 'Optional' (may be treated as final or as a prepayment). Withholding is computed on the gross amount before VAT. | ||||
Personal income tax rates, threshold and credit
6 figures held on this page · in force from 2026-04-01 · Official source: Legal Notice No. 24 of 2026, Income Tax (Amendment of Monetary Amounts)… · last verified 24 Jul 2026
| personal tax credit annual | 12240 |
|---|---|
| personal tax credit monthly | 1020 |
| effective tax free threshold annual | 61200 |
| effective tax free threshold monthly | 5100 |
| monthly bracket boundary | 6480 |
Brackets
| min | max | rate |
|---|---|---|
| 0 | 77760 | 20 |
| 77760 | — | 30 |
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