Lesotho tax · PAYE
PAYE in Lesotho: tax bands, credits and the monthly return
Employers in Lesotho deduct Pay As You Earn (PAYE) from salaries and pay it to RSL each month. LebesaBooks calculates it on every payslip with these figures.
| Figure | Value | Rule |
|---|---|---|
| Lower rate | 20% | paye.rate.lower@2023-04-01Source: RSL (2026-10-04) |
| Upper rate | Confirmation pending (OI-20) | paye.rate.upper@2023-04-01Source: RSL; Mayet (2026-10-04) |
| Lower band (per year) | M77,760 | paye.band.lower.annual@2026-04-01Source: Legal Notice 24 of 2026 (CRS) (2026-10-04) |
| Personal tax credit (per year) | M12,240 | paye.credit.annual@2026-04-01Source: Legal Notice 24 of 2026 (CRS) (2026-10-04) |
| Monthly return and payment due | day 15 of the following month | paye.due_day@2023-04-01Source: RSL (2026-10-04) |
Payroll in LebesaBooks
Pay runs are calculated, reviewed, approved and posted as one journal that balances to the payslips.
Payslips come in English and Sesotho as PDF. ID numbers and bank details are stored encrypted.
The PAYE schedule and return are prepared from posted pay runs.
Figures come from Molao, the LebesaBooks rules engine, each with the rule reference shown. This page is a guide, not tax advice.