Small, mountainous, and completely landlocked by South Africa, Lesotho depends on a narrow economic base of textile manufacturing, agriculture, remittances, and regional customs revenue. 

Growth is expected to remain low as in 2015 with an estimated 2.7% in 2015 to 2.6% in 2016 due to weak growth prospects in South Africa, lower Southern Africa Customs Union (SACU) revenues and lower global growth prospects.

According to Enterprise Surveys, the top 3 obstacles to running a business in Lesotho to be Access to Finance, Corruption and Tax Rates. 

This site provides information for current and potential investors in Lesotho from the US Embassy there.

This site provides a detailed summary of the bureaucratic and legal hurdles faced by entrepreneurs wishing to incorporate and register a new firm in Lesotho.

A company is a legal person, separate from those who own or manage it. This site discusses the benefits of company formation.

This guide explains tax registration, tax reporting and filing requirements for the newly established businesses. This section discusses who is required to be registered, and when to file tax returns. It serves as a basic brief guide for newly established businesses. 

This site provides a detailed summary of the bureaucratic and legal hurdles faced by entrepreneurs wishing to incorporate and register a new firm in Lesotho.

The Corporate Tax Rate in Lesotho stands at 25 percent. Corporate Tax Rate in Lesotho averaged 27.50 percent from 2004 until 2015, reaching an all time high of 35 percent in 2005 and a record low of 25 percent in 2007. Corporate Tax Rate in Lesotho is reported by the Commissioner of Income Tax.

In the long-term, the Lesotho Corporate Tax Rate is projected to trend around 25.00 percent in 2020, according to our econometric models.

The Personal Income Tax Rate in Lesotho stands at 30 percent. Personal Income Tax Rate in Lesotho averaged 34.50 percent from 2006 until 2015, reaching an all time high of 35 percent in 2007 and a record low of 30 percent in 2015. Personal Income Tax Rate in Lesotho is reported by the Ministry of Finance.

In 2015 the personal tax rate declined from 35% to 30%

This World Bank site lists the tax obligations in Lesotho including the VAT rate at 14%

Value Added Tax (VAT) is a form of an indirect tax levied on goods and services supplied in and outside Lesotho. It was introduced in July 2003 to replace an old system of indirect taxation called General Sales Tax (GST).

Comprehensive Information on Lesotho Visa Requirements

Lesotho visa and passport requirements & Embassy and Colsulate addresses. Full detail on passports, visas and entry requirements for Lesotho, including types, costs

Tips on getting to and getting around Lesotho from real travelers and locals.

It is easy to get around Lesotho either by driving or using public transport. Adventurous travellers can choose public transport such as coaches or minibus taxis.

Telecom services in Lesotho are managed by a privatised national operator, Econet Telecom Lesotho (ETL). There is effective competition in the mobile sector between South Africa-based Vodacom and ETL, though mobile market penetration remains below the regional average.

Telecommunications in Lesotho include radio, television, print and online newspapers, fixed and mobile telephones, and the Internet.

This site provides a commentary on the effectiveness of the labor law in the textile industry in Lesotho

General guide to the laws governing Lesotho from the US Library of Congress

This site provides a detailed summary of some of the labor regulations that would apply to local entrepreneurs wishing to hire workers, organize working schedules, improve job quality for workers, or make workers redundant for economic reasons in Lesotho. 

General guide to the laws governing Lesotho from the US Library of Congress

Average prices of more than 40 products and services in Lesotho. Prices of restaurants, food, transportation, utilities and housing are included.

Current travel advisory from the Canadian governmentThere is no nationwide advisory in effect for Lesotho. However, you should exercise a high degree of caution due to crime.

This site provides a brief description of each level of education in Lesotho

On this site you will find a list of the most popular international and bilingual schools for expats in Lesotho with fee information. 

Lesotho holidays 2016, bank holidays, national holidays, official holiday calendar, religious festivals and celebrations for the year 2016

Discover the complete list of Lesotho’s public holidays for 2016 and 2017

Learn about Lesotho culture customs and etiquette. Lesotho society, its people, manners, and protocol.

Guide to travel, doing business, and studying in Lesotho – culture, greetings, gestures,etiquette, taboos, negotiations, gift-giving, and more.

Current weather conditions in Lesotho

The climate of Lesotho is primarily influenced by the country’s location in the Karoo Basin, spanning altitudes ranging from about 1,400m to above 3,480m above sea level. The oceanic influences of both Atlantic Ocean and Indian Ocean have insignificant contribution to the climate of Lesotho

Latest travel advice for Lesotho including safety and security, entry requirements, travelwarnings and health

Lesotho cost of living and prices on all products groups and services. Prices comparison.

Demographic facts and statistics for Lesotho

This site discusses the demographic features of the population of Lesotho, including population density, ethnicity, education level, health of the populace, economic status, religious affiliations and other aspects of the population.

A listing of African trade agreements including those that involve Lesotho

This site provides key information on Lesotho’s participation in the WTO. Lesotho has been a member of WTO since 31 May 1995 and  a member of GATT since 8 January 1988.

Lesotho Customs regulations and procedures for importing and exporting goods at border. 

Information for both import and export

A guide to hotels, guest houses, B&Bs, camping sites and other accommodations in Lesotho

Find 1,152 traveler reviews, candid photos, and prices for 15hotels in Lesotho.

TripAdvisor has 2,908 reviews of Lesotho Hotels, Attractions, and Restaurants making it your best Lesotho resource.

Nestled Switzerland-like in the heart of South Africa, Lesotho is the ‘Kingdom in the Sky’. This little landlocked country offers a pocket-sized package of stunning mountain scenery, hiking opportunities and wildlife spotting.