Mauritius vs Lesotho
Tax Rate Comparison
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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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🇲🇺 Mauritius — Mauritius Tax System
Mauritius is one of Africa's premier financial centres with a flat 15% income tax rate. No capital gains tax. The country has a vast tax treaty network (50+ DTAs) and is a major conduit for investment into Africa and India. A Global Business Licence (GBL) allows companies to access preferential treaty rates. Financial services, tourism, and textiles are the main sectors. The country is on FATF grey-lists periodically for AML concerns.
🇱🇸 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.
Mauritius vs Lesotho: Key Tax Differences (2026)
💰 Income Tax: 🇱🇸 Lesotho has a higher top income tax rate (0–15% vs 0–35%). 🇲🇺 Mauritius is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: 🇲🇺 Mauritius offers a lower corporate rate (15% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇲🇺 Mauritius taxes investment gains at a lower rate (0% vs 25%), benefiting investors.