Lesotho vs United Arab Emirates
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇱🇸 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.
🇦🇪 United Arab Emirates — Emirate-Level Fees & Free Zone Benefits
The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10–15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0–9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.
Lesotho vs United Arab Emirates: Key Tax Differences (2026)
💰 Income Tax: 🇱🇸 Lesotho has a higher top income tax rate (0–35% vs 0%). 🇦🇪 United Arab Emirates is more favourable for high earners.
🛒 VAT/Sales Tax: Lesotho has a higher consumption tax (15% vs 5%).
🏢 Corporate Tax: 🇦🇪 United Arab Emirates offers a lower corporate rate (9% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇦🇪 United Arab Emirates taxes investment gains at a lower rate (0% vs 25%), benefiting investors.