Lesotho vs Niger
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฑ๐ธ 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.
๐ณ๐ช Niger โ Niger Tax System
Niger levies income tax at progressive rates up to 35%. VAT at 19% is the main consumption tax. The economy is among the world's poorest by GDP per capita. Uranium mining and oil are key exports. Following the July 2023 coup, ECOWAS sanctions were imposed but later lifted. Tax administration capacity is very limited, with most economic activity informal.
Lesotho vs Niger: Key Tax Differences (2026)
๐ฐ Income Tax: Lesotho and Niger have similar top income tax rates (0โ35% vs 0โ35%).
๐ VAT/Sales Tax: Niger has a higher consumption tax (15% vs 19%).
๐ข Corporate Tax: ๐ฑ๐ธ Lesotho offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ฑ๐ธ Lesotho taxes investment gains at a lower rate (25% vs 30%), benefiting investors.