Lesotho

Southern Africa · LS · 4 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• physically present in Lesotho for 183 days or more in any 12‑month period that commences or ends in the tax year (physical presence test)
• has a permanent home available in Lesotho (permanent home test)
• Lesotho is the place where the individual’s personal and economic interests are closer than in any other country (centre of vital interests test)
• Lesotho is the country where the individual habitually resides if centre of vital interests cannot be determined (habitual abode test)
• Lesotho is the country of which the individual is a national, used as a final tie‑breaker if the above tests do not resolve dual residence (nationality / tiebreaker test for treaty purposes)

Lesotho uses day‑count and residence‑type tests but has no citizenship or domicile-based worldwide taxation, so ceasing residency is generally achieved by leaving Lesotho, falling below the 183‑day and other residence tests, and becoming non‑resident under the tax act or an applicable treaty.

Source: Lesotho Revenue Authority (LRA)

Tax treaty network (4)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.