2026 Rates: Standard VAT rate is 15%. Zero-rated: Export goods. Exempt: Medical services, Educational services, Financial services. Registration threshold: LSL 850K/year. Tax authority: LRA.
VAT CalculatorLSL · Lesotho Loti
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (LSL)M10,000
M100M10M
AmountOr type exact value
M
VAT RateSelect applicable rate
Invoice ItemsVAT @ 15% unless overridden
Description
Price (M)
Qty
Rate %
Subtotal (excl. VAT)—
Total VAT—
Invoice Total—
Effective VAT Rate—
Total (VAT Inclusive)
M0
Pre-Tax Amount—
VAT Amount—
Applied Rate15%
VAT as % of Total0%
Annual projection (×12)—
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VAT Registration
Annual Turnover Threshold
LSL 850K
Register with LRA when turnover exceeds this
Standard Rate15%
Tax AuthorityLRA
CurrencyLSL (M)
Tax Year2026
Zero-Rated (0%)
→ Export goods
VAT Exempt Items
✓ Medical services
✓ Educational services
✓ Financial services
✓ Residential rentals
Disclaimer: Rates are for guidance only. Always verify with LRA (lra.org.ls) for official rates and your specific tax situation. AfroTools is not a tax advisor.
FAQ
Lesotho VAT — Common Questions
What is the standard VAT rate in Lesotho?
The standard VAT rate in Lesotho is 15% as of 2026. This is levied on most goods and services sold within Lesotho.
How do I add VAT to a price in Lesotho?
Multiply the pre-tax price by 1.1500 (i.e., price × (1 + 0.15)). Example: M10,000 × 1.1500 = M11,500 including VAT.
How do I remove VAT from a price in Lesotho?
Divide the VAT-inclusive price by 1.1500. Example: M11,500 ÷ 1.1500 = M10,000 pre-tax.
What goods are VAT exempt in Lesotho?
VAT-exempt goods and services in Lesotho include: Medical services, Educational services, Financial services, Residential rentals. Zero-rated (taxable at 0%) include: Export goods.