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Lesotho vs Israel
Tax Rate Comparison

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

🇱🇸 Lesotho
vs
🇮🇱 Israel
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–35%
No change
10–50%
Post-conflict budget consolidation; rates uncertain
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
18%
18% maintained or potential further adjustment
No change

Corporate Tax Rate

Corporate Tax Rate
25%
No change
23%
23% stable; reconstruction investment incentives
No change

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
25–30%
25%/30% maintained
No change

Social Security & Payroll

Social Security / Payroll
N/A
No change
~19%
Post-war social spending affecting insurance levy debate
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.

🇮🇱 IsraelMunicipal & Local Authority Taxes

Israel's 255 local authorities (cities, regional councils) levy Arnona (property tax/municipal rate) on residents and businesses. Arnona rates vary significantly by local authority — Tel Aviv and Herzliya have higher rates than peripheral areas. There is a national equalization grant system to help weaker municipalities. Employers pay National Insurance (Bituach Leumi) and health tax to the national level. The tax authority (ITA) is national; local authorities have no income tax powers.

⚠️ 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 Israel: Key Tax Differences (2026)

💰 Income Tax: 🇮🇱 Israel has a higher top income tax rate (0–35% vs 10–50%). 🇱🇸 Lesotho is more favourable for high earners.

🛒 VAT/Sales Tax: Israel has a higher consumption tax (15% vs 18%).

🏢 Corporate Tax: 🇮🇱 Israel offers a lower corporate rate (23% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇱🇸 Lesotho taxes investment gains at a lower rate (25% vs 30%), benefiting investors.

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All 🇱🇸 Lesotho comparisons →All 🇮🇱 Israel comparisons →