Lesotho tax · Withholding tax
Withholding tax in Lesotho: contractor and non-resident rates
When you pay certain suppliers you withhold tax from the payment and pay it to RSL. LebesaBooks withholds it when you pay the bill and issues the certificate.
| Figure | Value | Rule |
|---|---|---|
| Resident contractors | 5% | wht.resident_contractor@2023-04-01Source: Mayet; RSL (2026-10-04) |
| Non-resident contractors | 10% | wht.non_resident_contractor@2023-04-01Source: Mayet; RSL (2026-10-04) |
| Dividends to non-residents | 25% | wht.non_resident.dividend@2023-04-01Source: Mayet, Lesotho tax guide (2026-10-04) |
| Interest to non-residents | 25% | wht.non_resident.interest@2023-04-01Source: Mayet, Lesotho tax guide (2026-10-04) |
| Royalties to non-residents | 25% | wht.non_resident.royalty@2023-04-01Source: Mayet, Lesotho tax guide (2026-10-04) |
| Management fees to non-residents | 25% | wht.non_resident.mgmt_fee@2023-04-01Source: Mayet, Lesotho tax guide (2026-10-04) |
| Withheld on the amount | Confirmation pending (OI-08) | wht.base@2023-04-01Source: PRD open item OI-08 (assumption) (2026-10-04) |
| Monthly return and payment due | day 15 of the following month | wht.due_day@2023-04-01Source: RSL (2026-10-04) |
Withholding in LebesaBooks
Give a supplier a withholding class once; every payment to them withholds at the rate in force on the payment date.
Certificates are issued per payment, and the monthly return lists every deduction.
Figures come from Molao, the LebesaBooks rules engine, each with the rule reference shown. This page is a guide, not tax advice.