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Lesotho vs Czech Republic
Tax Rate Comparison

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

🇱🇸 Lesotho
vs
🇨🇿 Czech Republic
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–35%
No change
15–23%
15%/23% two-rate system maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
12–21%
Standard 21% unchanged
No change

Corporate Tax Rate

Corporate Tax Rate
25%
No change
21%
Pillar Two compliance active
No change

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
0–23%
No change to exemption rules
No change

Social Security & Payroll

Social Security / Payroll
N/A
No change
~45%
Pension system reform discussions ongoing
No change
State, Regional & Local Taxes

🇱🇸 LesothoLesotho 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 — 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.

🇨🇿 Czech RepublicMunicipal Property & Road Taxes

The Czech Republic's 14 regions (kraje) and 6,254 municipalities do not levy independent income taxes — this is nationally set. Municipalities may apply a local coefficient (1–5x) to property tax (daň z nemovitých věcí), significantly multiplying the base tax in cities like Prague. Prague applies a coefficient of 4x. Road tax (silniční daň) applies to business vehicles. The flat tax regime (paušální daň) simplifies obligations for small self-employed.

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

Lesotho vs Czech Republic: Key Tax Differences (2026)

💰 Income Tax: 🇱🇸 Lesotho has a higher top income tax rate (0–35% vs 15–23%). 🇨🇿 Czech Republic is more favourable for high earners.

🛒 VAT/Sales Tax: Czech Republic has a higher consumption tax (15% vs 12–21%).

🏢 Corporate Tax: 🇨🇿 Czech Republic offers a lower corporate rate (21% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇨🇿 Czech Republic taxes investment gains at a lower rate (23% vs 25%), benefiting investors.

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