Lesotho vs Eswatini
Tax Rate Comparison
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Enter your income to see your estimated annual tax liability in each country — side by side.
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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.
🇸🇿 Eswatini — Eswatini Tax System
Eswatini (formerly Swaziland) has progressive income tax up to 33%. VAT is 15%. The absolute monarchy under King Mswati III relies heavily on SACU customs revenues (historically 60%+ of government income). Sugar production, textiles, and soft drink concentrate manufacturing are key sectors. Pro-democracy protests in 2021 were suppressed. Tax administration is handled by the Swaziland Revenue Authority (SRA).
Lesotho vs Eswatini: Key Tax Differences (2026)
💰 Income Tax: 🇱🇸 Lesotho has a higher top income tax rate (0–35% vs 0–33%). 🇸🇿 Eswatini is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: 🇱🇸 Lesotho offers a lower corporate rate (25% vs 27.5%), which can influence business location decisions.
📈 Capital Gains: 🇱🇸 Lesotho taxes investment gains at a lower rate (25% vs 27.5%), benefiting investors.