Lesotho Diamond Mining Royalty & Export Tax Calculator
Calculate statutory mining royalties (8% to 10%), diamond dealer export levies, and government resource revenue sharing under the Lesotho Mines and Minerals Act.
💎 Tlhahiso le Thekiso ea Litaemane (Diamond Sales Parameters)
📊 Lekhetho la Mehloli ea Tlhaho (Mining Assessment)
| Ntlha (Component) | Tekanyo (Basis) | Chelete (USD / LSL) |
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❓ Lipotso tse Atisang ho Botsoa (FAQ)
What is the statutory diamond mining royalty rate in Lesotho?
Under Section 59 of the Lesotho Mines and Minerals Act 2005 and mining lease agreements (such as at Letšeng, Kao, and Mothae), the statutory diamond mining royalty rate is generally 8% to 10% of the gross sale market value of rough diamonds produced and exported.
Does the Lesotho government hold free-carried equity in diamond mines?
Yes. Under Lesotho mining legislation, the Government of the Kingdom of Lesotho holds a mandatory 25% or 30% free-carried equity ownership in major diamond mining concessions, receiving dividend distributions in addition to mineral royalties.
What additional export duties or certification fees apply to rough diamonds?
Exporters pay Kimberley Process Certification Scheme (KPCS) inspection fees, rough diamond valuation verification fees, and an export levy administered by the Ministry of Mining and Revenue Services Lesotho (RSL).
How are exceptional large diamonds (Type IIa) taxed in Lesotho?
Exceptional large diamonds (such as 100+ carat high-value white gems common at Letšeng) are valued at international tender in Antwerp or Dubai; royalties are charged on the actual realized tender sale price without deductions for brokerage expenses.
Are mining companies in Lesotho exempt from corporate income tax?
No. Diamond mining enterprises are subject to corporate income tax at the standard rate of 25% on net taxable profits, in addition to paying their mineral royalties.
Engr. Muhammad Shahzad
Verified Southern Africa Statutory Systems SpecialistChartered Systems Engineer and Public Finance Specialist. Calibrating statutory computation architectures for the Kingdom of Lesotho, including Revenue Services Lesotho (RSL) PAYE and corporate tax regimes, SACU common external tariffs, Labor Code Order 1992 employee rights, and Mines and Minerals Act royalty frameworks.