Africa > Lesotho > Taxation

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Average time to clear customs > days	2.31 days		[13th of 39]
CPIA fiscal policy rating	4		[21st of 75]
Customs and other import duties > % of tax revenue	54.58 %		[4th of 82]
Customs and other import duties > current LCU	2012400000
Net taxes on products > constant LCU	508600000
Net taxes on products > current LCU	885390000
Net taxes on products > current US$	139,234,100 $		[114th of 159]
Other taxes > % of revenue	0.22 %		[75th of 91]
Tax payments > number	21		[120th of 171]
Tax rates > % of managers surveyed ranking this as a major business constraint	41.89 %		[6th of 39]
Tax revenue > % of GDP	41.74 %		[2nd of 98]
Tax revenue > current LCU	3687000000
Taxes on goods and services > % of revenue	17.11 %		[84th of 98]
Taxes on goods and services > % value added of industry and services	11.51 %		[42nd of 89]
Taxes on goods and services > current LCU	762400000
Taxes on income, profits and capital gains > % of revenue	20.25 %		[41st of 98]
Taxes on income, profits and capital gains > % of total taxes	24.47 %		[61st of 98]
Taxes on income, profits and capital gains > current LCU	902200000
Taxes on international trade > % of revenue	45.17 %		[3rd of 86]
Total tax rate > % of profit	25.6 %		[161st of 171]

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