Lesotho vs Ireland
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.
🇮🇪 Ireland — Local Property Tax & USC
Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.
Lesotho vs Ireland: Key Tax Differences (2026)
💰 Income Tax: 🇮🇪 Ireland has a higher top income tax rate (0–35% vs 20–40%). 🇱🇸 Lesotho is more favourable for high earners.
🛒 VAT/Sales Tax: Ireland has a higher consumption tax (15% vs 9–23%).
🏢 Corporate Tax: 🇮🇪 Ireland offers a lower corporate rate (15% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇱🇸 Lesotho taxes investment gains at a lower rate (25% vs 33%), benefiting investors.