Taxes on incomes of individuals and corporations as share of GDP in Lesotho
Lesotho: Taxes on incomes of individuals and corporations as share of GDP was 11.2% in 2022. ▲ Rising
Taxes on incomes of individuals and corporations as share of GDP in Lesotho, 1982–2022
Source: UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data. Measured in %.
Analysis
The most recent figure for taxes on incomes of individuals and corporations as share of gdp in Lesotho is 11.2%, measured in 2022.
Compared with earlier readings it is down 1.5% on the previous year and down 0.2% over ten years.
Over the whole period, taxes on incomes of individuals and corporations as share of gdp in Lesotho peaked at 12.5% in 2011 and was at its lowest, 3.7%, in 1986.
Lesotho ranks 28th of 184 countries on this measure, in the top quarter.
The long-run direction has been consistently rising across the 41 years of available data.
Taxes on incomes of individuals and corporations as share of GDP in Lesotho, year by year
| Year | % | Change |
|---|---|---|
| 1982 | 4.4% | — |
| 1983 | 3.8% | -13.6% |
| 1984 | 3.8% | +0.5% |
| 1985 | 4.2% | +10.7% |
| 1986 | 3.7% | -12.1% |
| 1987 | 4.1% | +12.2% |
| 1988 | 3.9% | -5.9% |
| 1989 | 4.4% | +11.9% |
| 1990 | 4.3% | -1.3% |
| 1991 | 6.7% | +56.6% |
| 1992 | 6.7% | -0.2% |
| 1993 | 5.8% | -13.7% |
| 1994 | 7.0% | +21.0% |
| 1995 | 7.4% | +4.9% |
| 1996 | 7.1% | -3.4% |
| 1997 | 7.2% | +1.0% |
| 1998 | 7.4% | +2.9% |
| 1999 | 7.3% | -0.8% |
| 2000 | 7.3% | -0.1% |
| 2001 | 7.9% | +7.3% |
| 2002 | 8.0% | +1.4% |
| 2003 | 9.4% | +17.6% |
| 2004 | 9.0% | -4.3% |
| 2005 | 8.3% | -7.4% |
| 2006 | 8.0% | -3.5% |
| 2007 | 9.7% | +21.1% |
| 2008 | 10.5% | +8.6% |
| 2009 | 11.7% | +10.9% |
| 2010 | 11.6% | -0.5% |
| 2011 | 12.5% | +7.6% |
| 2012 | 11.2% | -10.5% |
| 2013 | 11.3% | +0.7% |
| 2014 | 11.2% | -1.1% |
| 2015 | 12.0% | +7.5% |
| 2016 | 12.0% | +0.1% |
| 2017 | 11.3% | -5.7% |
| 2018 | 12.1% | +6.4% |
| 2019 | 11.8% | -2.2% |
| 2020 | 10.9% | -7.8% |
| 2021 | 11.3% | +4.3% |
| 2022 | 11.2% | -1.5% |
Lesotho compared with similar countries
- Lesotho's 11.2% is above the median for lower middle income countries, which is 5.4%, 2.1× the median. (45 countries reporting)
- Lesotho's 11.2% is above the median for Sub-Saharan Africa, which is 4.7%, 2.4× the median. (45 countries reporting)
Biggest year-on-year movements
Years where Taxes on incomes of individuals and corporations as share of GDP in Lesotho changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 1991 | +56.6% | 4.3% | 6.7% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 1980s | 4.0% | 3.7% | 4.4% | 8 |
| 1990s | 6.7% | 4.3% | 7.4% | 10 |
| 2000s | 9.0% | 7.3% | 11.7% | 10 |
| 2010s | 11.7% | 11.2% | 12.5% | 10 |
| 2020s | 11.1% | 10.9% | 11.3% | 3 |
Countries ranked near Lesotho
More economy & growth data for Lesotho
- Foreign direct investment, net outflows (BoP, current US$), gaps 0 BoP, current US$ (1989)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0 BoP, current US$ per US$ of GDP (1989)
- Foreign direct investment, net outflows (BoP, current US$), per capita 0 BoP, current US$ per person (1989)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled -5.77 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 54.09 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit -0.0022 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita -2.44 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 18 % change on previous year (2024)
- Total reserves (includes gold, current US$), per unit of GDP 0.4215 includes gold, current US$ per US$ of GDP (2024)
- Total reserves (includes gold, current US$), per capita 431.19 includes gold, current US$ per person (2024)
Frequently asked questions
- What is taxes on incomes of individuals and corporations as share of gdp in Lesotho?
- Taxes on incomes of individuals and corporations as share of gdp in Lesotho was 11.2% in 2022, according to UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data.
- What is the highest taxes on incomes of individuals and corporations as share of gdp recorded in Lesotho?
- The highest recorded value was 12.5% in 2011.
- What is the lowest taxes on incomes of individuals and corporations as share of gdp recorded in Lesotho?
- The lowest recorded value was 3.7% in 1986.
- How does Lesotho rank for taxes on incomes of individuals and corporations as share of gdp?
- Lesotho ranks 28th out of 184 countries with data for 2022.
- Is taxes on incomes of individuals and corporations as share of gdp rising or falling in Lesotho?
- Over the last ten years it is down 0.2%. The long-run trend across the full record is rising.
- Where does this Lesotho data come from?
- The figures come from UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data, published as part of Taxes on incomes of individuals and corporations as share of GDP. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 41 observations, free to reuse under CC BY 4.0 (Our World in Data).
About this data
Tax revenue on incomes, profits and capital gains divided by gross domestic product, expressed as a percentage.