Lesotho vs South Sudan
Tax Rate Comparison
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💰 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)
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🇱🇸 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.
🇸🇸 South Sudan — South Sudan Tax System
South Sudan became independent in 2011 and has a nascent tax system. Progressive income tax goes up to 20%. Oil revenue (from Unity and Upper Nile states) constitutes over 95% of government revenue, with non-oil tax collection very limited. Civil war (2013–2018 and ongoing localized conflict) devastated institutions. NRA (National Revenue Authority) is rebuilding capacity with international support.
Lesotho vs South Sudan: Key Tax Differences (2026)
💰 Income Tax: 🇱🇸 Lesotho has a higher top income tax rate (0–35% vs 0–20%). 🇸🇸 South Sudan is more favourable for high earners.
🛒 VAT/Sales Tax: South Sudan has a higher consumption tax (15% vs 18%).
🏢 Corporate Tax: 🇸🇸 South Sudan offers a lower corporate rate (20% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇸🇸 South Sudan taxes investment gains at a lower rate (20% vs 25%), benefiting investors.