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LRA — Quick Reference
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Required Documents
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Registration Process
TIN Registration in Lesotho — Complete Guide
The TIN (Tax Identification Number) is issued by the Lesotho Revenue Authority (LRA) in Lesotho. Registration is free and typically takes 1-5 business days. Lesotho offers online TIN registration through the LRA portal, making the process accessible from anywhere. The TIN is governed by the Income Tax Act 1993 (as amended); Revenue Administration Act 2014 and administered by the Ministry of Finance.
All businesses operating in Lesotho and individuals in formal employment are required to register for a TIN. The TIN is a 9-digit numeric identifier needed for tax filing, business bank accounts, government contracts, and customs clearance. Failure to register carries penalties: penalties per Income Tax Act.
⚠️ Disclaimer This tool provides general information only. Tax laws and registration requirements change frequently. Always verify with LRA or a qualified tax advisor for the latest requirements.