Summary
Lesotho's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, VAT, customs, and excise. Primary statutes include the Income Tax Act, 1993, the Value Added Tax Act, 2001 (Act No. 9 of 2001), and the Customs and Excise Act, 1982. Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in English. The government regulating entity is the Revenue Services Lesotho (RSL).
The tax laws are available on the government website.