Lesotho vs Antigua and Barbuda
Tax Rate Comparison
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Individual Income Tax (Top Marginal Rate)
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Corporate Tax Rate
Capital Gains Tax
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🇱🇸 Lesotho — Lesotho Tax System
Lesotho is a landlocked enclave within South Africa with progressive income tax up to 35%. VAT is 15%. The country's economy is closely tied to South Africa — customs revenues from SACU (Southern African Customs Union) provide a major share of government income. Textile exports (especially to the US under AGOA) and diamond mining are key sectors. Water royalties from the Lesotho Highlands Water Project also contribute.
🇦🇬 Antigua and Barbuda — Antigua & Barbuda Tax System
Antigua and Barbuda has no personal income tax — abolished in 1976. Revenue comes from a 15% VAT, property taxes, and trade duties. The country operates a Citizenship by Investment programme attractive to HNWIs. Offshore financial services and tourism dominate. A member of CARICOM and OECS.
Lesotho vs Antigua and Barbuda: Key Tax Differences (2026)
💰 Income Tax: 🇱🇸 Lesotho has a higher top income tax rate (0–35% vs 0%). 🇦🇬 Antigua and Barbuda is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).
📈 Capital Gains: 🇦🇬 Antigua and Barbuda taxes investment gains at a lower rate (0% vs 25%), benefiting investors.