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.
Currency: Lesotho loti, South African Rand
Corporate tax rate: 25% (manufacturing: 10%)
Personal tax rate: 30%
Capital gains tax: ?%
Tax residence: 183 days in any consecutive months rule: world income is taxed with some exceptions.
CFC Rules: No
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