Lesotho vs Republic of Congo
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฑ๐ธ Lesotho โ 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 โ 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.
๐จ๐ฌ Republic of Congo โ Republic of Congo Tax System
The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.
Lesotho vs Republic of Congo: Key Tax Differences (2026)
๐ฐ Income Tax: ๐จ๐ฌ Republic of Congo has a higher top income tax rate (0โ35% vs 0โ40%). ๐ฑ๐ธ Lesotho is more favourable for high earners.
๐ VAT/Sales Tax: Republic of Congo has a higher consumption tax (15% vs 18.9%).
๐ข Corporate Tax: ๐ฑ๐ธ Lesotho offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ฑ๐ธ Lesotho taxes investment gains at a lower rate (25% vs 30%), benefiting investors.