WorldTax Compareโ† All Comparisons

Lesotho vs Republic of Congo
Tax Rate Comparison

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

๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho
vs
๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“35%
No change
0โ€“40%
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
No change
18.9%
No change
Corporate Tax Rate
Corporate Tax Rate
25%
No change
30%
No change
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
Taxed as income
No change
Social Security & Payroll
Social Security / Payroll
N/A
No change
~5%
No change
State, Regional & Local Taxes

๐Ÿ‡ฑ๐Ÿ‡ธ 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.

๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo โ€” Republic of Congo Tax System

The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Lesotho vs Republic of Congo: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo has a higher top income tax rate (0โ€“35% vs 0โ€“40%). ๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Republic of Congo has a higher consumption tax (15% vs 18.9%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฑ๐Ÿ‡ธ Lesotho taxes investment gains at a lower rate (25% vs 30%), benefiting investors.

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