Lesotho | 2025/2026 Income Tax Amendments effective 1 April 2025

Lesotho | 2025/2026 Income Tax Amendments effective 1 April 2025

The Income Tax (AMA) Regulation No. 50 of 2025 has been published, officially enacting the following amendments to Lesotho’s income tax legislation:

  • Tax credit increase: The annual tax credit has been increased from M11 040 (M920 per month) to M11 640 (M970 per month).
  • Minimum taxable income increase: The minimum taxable income threshold has increased from M70 500 (M5 875 per month) to M74 040 (M6 170 per month).

 

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.

 


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