Lesotho vs Nigeria
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.
๐ณ๐ฌ Nigeria โ State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
Lesotho vs Nigeria: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ฑ๐ธ Lesotho has a higher top income tax rate (0โ35% vs 7โ24%). ๐ณ๐ฌ Nigeria is more favourable for high earners.
๐ VAT/Sales Tax: Lesotho has a higher consumption tax (15% vs 7.5%).
๐ข Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).
๐ Capital Gains: ๐ณ๐ฌ Nigeria taxes investment gains at a lower rate (10% vs 25%), benefiting investors.