Lesotho offers investors a dynamic business environment complemented by a healthy Government administered incentive regime which includes:


  • A stable social and political environment which is investor friendly.
  • A free enterprise and free market economic system, which forms the basis for sustained development and growth.



Young, abundant, predominantly English speaking, literate, well-motivated labour force with a tradition of manual dexterity at competitive wage rates.

Market access

Southern African Customs union, Southern African Development Community, USA under Africa Growth and Opportunity Act, European union under EU-SADC interim EPA

Tax incentives

  • 10% corporate income tax on manufacturing profit ;
  • No withholding tax on dividends distributed by manufacturing firms to local or foreign shareholders.

About LNDC

The Lesotho National Development Corporation (LNDC) is the main parastatal of the Government of Lesotho charged with the implementation of the country’s industrial development policies.

“The mandate of the Corporation is to initiate, promote and facilitate the development of manufacturing and processing industries, mining and commerce in a manner calculated to raise the level of income and employment in Lesotho.”  more...

Contact us

Lesotho National Development Corporation
Block A, Development House, Kingsway Street
Maseru, Lesotho, 100

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