Lesotho vs Gambia
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇱🇸 Lesotho — 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 — 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.
🇬🇲 Gambia — 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.
Lesotho vs Gambia: Key Tax Differences (2026)
💰 Income Tax: Lesotho and Gambia have similar top income tax rates (0–35% vs 0–35%).
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: 🇱🇸 Lesotho offers a lower corporate rate (25% vs 27%), which can influence business location decisions.
📈 Capital Gains: 🇱🇸 Lesotho taxes investment gains at a lower rate (25% vs 27%), benefiting investors.