Sao Tome and Principe vs Lesotho
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.
πΈπΉ Sao Tome and Principe β Sao Tome & Principe Tax System
Sao Tome and Principe is a small island nation in the Gulf of Guinea with progressive income tax up to 25%. IVA (VAT) is 15%. The economy has long been dominated by cocoa exports and foreign aid. Offshore oil potential (Joint Development Zone with Nigeria) has not yet materialized in significant production. The country joined the EITI (Extractive Industries Transparency Initiative).
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.
Sao Tome and Principe vs Lesotho: Key Tax Differences (2026)
π° Income Tax: π±πΈ Lesotho has a higher top income tax rate (0β25% vs 0β35%). πΈπΉ Sao Tome and Principe is more favourable for high earners.
π VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
π’ Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).