Lesotho PAYE Salary Tax Calculator
Calculate net take-home salary, Revenue Services Lesotho (RSL) progressive PAYE brackets (20% & 30%), and the statutory non-refundable personal tax credit.
💵 Moputso le Melemo ea Mosebetsi (Salary Inputs)
📊 Moputso oa Letsoho (Net Pay Assessment)
| Ntlha (Component) | Sekhahla (Rate) | Chelete (LSL M) |
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❓ Lipotso tse Atisang ho Botsoa (FAQ)
How does the Pay-As-You-Earn (PAYE) income tax bracket work in Lesotho?
Revenue Services Lesotho (RSL) levies individual income tax in two progressive brackets: 20% on the first M5,420 of monthly taxable income (M65,040 annually), and 30% on all taxable earnings exceeding M5,420 per month.
What is the statutory personal tax credit in Lesotho?
Every resident taxpayer is entitled to a statutory non-refundable personal tax credit of M10,560 per year (or M880 per month), which is subtracted directly from the gross calculated tax liability.
Are pension and superannuation contributions tax-deductible in Lesotho?
Yes. Contributions made by an employee to an approved retirement fund or public pension scheme are tax-deductible up to a statutory ceiling of 20% of employment income.
Is there a mandatory national social security fund deduction for employees in Lesotho?
Lesotho currently does not operate a universal payroll-deducted statutory social security fund like South Africa’s UIF or Kenya’s NSSF; instead, labor protections rely on private employer pensions and statutory severance pay under the Labor Code.
How are fringe benefits and housing allowances taxed in Lesotho?
Under the Lesotho Income Tax Act, taxable fringe benefits (including company vehicles, housing, and utility allowances) provided to employees are subject to Fringe Benefits Tax (FBT) paid by the employer at the top marginal rate of 30%.
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.