The Income Tax (AMA) Regulation No. 50 of 2025 has been published, officially enacting the following amendments to Lesotho’s income tax legislation:
2025/2026 Annual Tax Rates for Resident Individuals
|
Taxable Income |
Rates of Tax |
|
Exceeds M0 but does not exceed M74 040 |
20% of the taxable income up to M74 040 |
|
Exceeds M74 040 |
M14 808 + 30% of the amount exceeding M74 040 |
These changes take effect from 1 April 2025.