Netherlands vs Lesotho
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ณ๐ฑ Netherlands โ Municipal & Water Board Taxes
The Netherlands is a unitary state โ income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.
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.
Netherlands vs Lesotho: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฑ Netherlands has a higher top income tax rate (9.32โ49.5% vs 0โ35%). ๐ฑ๐ธ Lesotho is more favourable for high earners.
๐ VAT/Sales Tax: Netherlands has a higher consumption tax (9โ21% vs 15%).
๐ข Corporate Tax: ๐ฑ๐ธ Lesotho offers a lower corporate rate (25% vs 25.8%), which can influence business location decisions.
๐ Capital Gains: ๐ฑ๐ธ Lesotho taxes investment gains at a lower rate (25% vs 38%), benefiting investors.