Lesotho: Tax 2025/2026

Please note that the 2025 Income Tax Amendments for Lesotho have been passed into law as per Income Tax (AMA) Regulations No.50 of 2025 (1).pdf

(attached). The amendments are as follows: 

• Increase in the tax credit from M11 040 (M920 per month) to M11 640 (M970 per month).
• Increase in the minimum taxable income from M70 500 (M5,875 per month) to M74 040 (M6,170 per month).

The above is effective 1 April 2025.