Lesotho tax · VAT
VAT in Lesotho: rates, registration and monthly returns
Value Added Tax in Lesotho is charged on most sales by registered vendors and paid to Revenue Services Lesotho (RSL) each month. These are the figures LebesaBooks applies today.
| Figure | Value | Rule |
|---|---|---|
| Standard rate | 15% | vat.rate.standard@2023-04-01Source: RSL tax rates; PwC (2026-10-04) |
| Electricity rate | 10% | vat.rate.electricity@2023-04-01Source: RSL tax rates (2026-10-04) |
| Telecommunications rate | 15% | vat.rate.telecoms@2023-04-01Source: RSL tax rates; LNDC (2026-10-04) |
| Registration threshold (turnover in 12 months) | Confirmation pending (OI-03) | vat.registration_threshold@2025-04-25Source: VAT (Registration Threshold of Vendors) (Amendment) Regulations 2025 (2026-10-04) |
| Return and payment due | day 20 of the following month | vat.return_due_day@2023-04-01Source: VAT Act s.27(1) (2026-10-04) |
How LebesaBooks prepares your VAT return
Every sale and purchase line carries a tax code, so the return boxes fill themselves from posted entries.
Differences from your Lekuka records are listed for you to explain before a reviewer signs the return off.
The VAT audit report ties every box back to the journals behind it, in PDF and XLSX.
When the figures change
Rates and thresholds live in Molao, our rules engine, with the date each took effect. A return for an earlier month uses the rule that applied then.
Figures come from Molao, the LebesaBooks rules engine, each with the rule reference shown. This page is a guide, not tax advice.