Incentives available for investments
The Government of Lesotho recognises that the mobilisation of domestic and foreign investment and the development of the private sector are key requirements to create high and shared growth. To encourage international and domestic investors, Lesotho offers attractive incentives.
corporate income tax on profits
generated from the sale of goods
and service in all other sectors
0
%
withholding tax on payments made in respect of external management/ technical fees, interest and royalties related to manufacturing income
0
%
corporate tax on profits generated from the sale of goods produced from manufacturing and agricultural activities in Lesotho
0
%
withholding tax rate on service contracts with non-residents
0
%
withholding tax in dividends distributed, from other incomes by resident companies to non-resident companies
0
%
withholding tax on dividends distributed from manufacturing income by resident companies to non-resident shareholders
0
%
corporate income tax on profits generated from the sale of goods and service in all other sectors
0
%
depreciation allowance on investments in mining equipment
0
%
depreciation allowance on investments in mining equipment
0
%
Pipe water is exempted from VAT
0
%
Exports are zero rated
0
Training or tertiary education expense allowable at 25%
0
%
Reduced rate for electricity
0
%
For more information on tax visit the Lesotho Revenue Services site