Saint Lucia vs Lesotho
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 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)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇱🇨 Saint Lucia — Saint Lucia Tax System
Saint Lucia levies personal income tax at a flat 30% above a generous personal allowance. There is no capital gains tax. The Citizenship by Investment programme (since 2015) provides an alternative path to residency. VAT at 12.5% was introduced in 2012. Tourism and offshore banking are major sectors.
🇱🇸 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.
Saint Lucia vs Lesotho: Key Tax Differences (2026)
💰 Income Tax: 🇱🇸 Lesotho has a higher top income tax rate (0–30% vs 0–35%). 🇱🇨 Saint Lucia is more favourable for high earners.
🛒 VAT/Sales Tax: Lesotho has a higher consumption tax (12.5% vs 15%).
🏢 Corporate Tax: 🇱🇸 Lesotho offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇱🇨 Saint Lucia taxes investment gains at a lower rate (0% vs 25%), benefiting investors.