Lesotho is an enclaved country in southern Africa, completely surrounded by South Africa. It is just over 30,000 km2 (11,583 sq mi) in size and has a population of around 2 million. Its capital and largest city is Maseru.

Capital: Maseru

Currency: Lesotho loti, South African Rand

Timezone: UTC+1

Corporate tax rate: 25% (manufacturing: 10%)

Personal tax rate: 30%

Capital gains tax: ?%

VAT: 14%

Tax residence: 183 days in any consecutive months rule: world income is taxed with some exceptions.

CFC Rules: No

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