WorldTax Compareโ† All Comparisons

Gambia vs Lesotho
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฌ๐Ÿ‡ฒ Gambia
vs
๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“35%
No change
0โ€“35%
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
No change
15%
No change
Corporate Tax Rate
Corporate Tax Rate
27%
No change
25%
No change
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
Taxed as income
No change
Social Security & Payroll
Social Security / Payroll
5% + 10%
No change
N/A
No change
State, Regional & Local Taxes

๐Ÿ‡ฌ๐Ÿ‡ฒ Gambia โ€” Gambia Tax System

The Gambia has progressive income tax up to 35%. Standard GST is 15%. Following the end of Yahya Jammeh's 22-year dictatorship in 2017, President Adama Barrow has been rebuilding democratic institutions. The economy is heavily tourism-dependent and relies on groundnut exports and remittances. GRA (Gambia Revenue Authority) administers tax collection.

๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho โ€” Lesotho Tax System

Lesotho is a landlocked enclave within South Africa with progressive income tax up to 35%. VAT is 15%. The country's economy is closely tied to South Africa โ€” customs revenues from SACU (Southern African Customs Union) provide a major share of government income. Textile exports (especially to the US under AGOA) and diamond mining are key sectors. Water royalties from the Lesotho Highlands Water Project also contribute.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Gambia vs Lesotho: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: Gambia and Lesotho have similar top income tax rates (0โ€“35% vs 0โ€“35%).

๐Ÿ›’ VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho offers a lower corporate rate (25% vs 27%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho taxes investment gains at a lower rate (25% vs 27%), benefiting investors.

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