Lesotho vs South Sudan
Tax Rate Comparison
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π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π±πΈ Lesotho β 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 β 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.
πΈπΈ South Sudan β South Sudan Tax System
South Sudan became independent in 2011 and has a nascent tax system. Progressive income tax goes up to 20%. Oil revenue (from Unity and Upper Nile states) constitutes over 95% of government revenue, with non-oil tax collection very limited. Civil war (2013β2018 and ongoing localized conflict) devastated institutions. NRA (National Revenue Authority) is rebuilding capacity with international support.
Lesotho vs South Sudan: Key Tax Differences (2026)
π° Income Tax: π±πΈ Lesotho has a higher top income tax rate (0β35% vs 0β20%). πΈπΈ South Sudan is more favourable for high earners.
π VAT/Sales Tax: South Sudan has a higher consumption tax (15% vs 18%).
π’ Corporate Tax: πΈπΈ South Sudan offers a lower corporate rate (20% vs 25%), which can influence business location decisions.
π Capital Gains: πΈπΈ South Sudan taxes investment gains at a lower rate (20% vs 25%), benefiting investors.