Kingdom in the Sky — Mountain Adventures & Basotho Heritage
Lesotho's tax year runs from 1 April to 31 March of the following year.
Revenue Services Lesotho (RSL), the country's semi-autonomous revenue authority, administers income tax, VAT and customs/excise.
Through the PAYE (Pay As You Earn) system: your employer withholds income tax from your salary using the two-rate structure (20% and 30%) and a personal tax credit, and remits it to RSL.
The standard VAT rate is 15%. Some goods are zero-rated or reduced, and exports are generally zero-rated.
Tax residents may be taxable on certain foreign-source income with relief for foreign tax paid, while non-residents are generally taxed only on Lesotho-source income. Given close ties to South Africa, cross-border workers should get professional advice.
Public and CHAL facilities provide care at low or subsidised cost, and many primary-care and priority services (such as HIV treatment) are provided free or heavily subsidised. However, quality and availability vary, and expatriates typically use private care with insurance.
Yes — it is strongly recommended. Choose a plan that covers treatment in South Africa and includes emergency medical evacuation, since complex care is often referred across the border.
Queen 'Mamohato Memorial Hospital in Maseru is the primary national referral hospital. District hospitals and CHAL clinics serve the rest of the country.
Lesotho has high HIV and tuberculosis prevalence. Malaria risk is low owing to the high altitude. Take normal precautions and keep vaccinations up to date.
Yes. The Loti is pegged 1:1 to the Rand and Rand is accepted as legal tender throughout Lesotho. Note that Maloti are not accepted in South Africa, however.
English is official and widely used in business and government, so you can get by with English. Learning some Sesotho greatly helps in daily life, especially outside Maseru.
Yes — thanks to its high altitude, the Lesotho highlands see frost and snow in winter (June–August), and the country even has a ski resort (Afriski). Pack warm clothing.
Cash is dominant, especially in markets and rural areas. Mobile money (M-Pesa, EcoCash) is very widely used, and cards work at larger formal retailers in Maseru.