Tax Map · Crypto tax rankings

Crypto tax in Lesotho

Crypto in Lesotho is unclear / unsettled.

Lesotho has no specific law or official tax authority guidance on how an individual’s crypto gains are taxed, so treatment is uncertain and would fall, if at all, under general income tax or capital‑gains principles on a case‑by‑case basis.

“For Lesotho, the short answer is that no tailored rulebook has yet been written, but a patchwork of existing legislation can, and often does, apply... Nor does Lesotho’s statute book supply a technical meaning for the expression “virtual asset” or “cryptocurrency”... Although Parliament has not passed legislation addressed specifically to virtual assets, this does not mean that a cryptocurrency business operates outside the reach of the law... the Income Tax Act, 1993.” — Income Tax Act 1993 / general law as summarized by Zmayet Attorneys

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.