Tax Treaties
The Revenue Services Lesotho (RSL), which was established by Act of Parliament in 2001 and became operational in 2003, is principally responsible for the assessment, collection and remittance to the Government of public revenues in Lesotho.
Files
| Attachment | Size |
|---|---|
| Lesotho IOM TIEA.pdf (118.79 KB) | 118.79 KB |
| Lesotho Guernsey TIEA.pdf (155.53 KB) | 155.53 KB |
| Lesotho Mauritius DTA.pdf (5 MB) | 5 MB |
| Eswatini DTA.pdf (827.44 KB) | 827.44 KB |
| Lesotho Botswana DTA_1.pdf (229.21 KB) | 229.21 KB |
| Lesotho South Africa VAT Agreement.pdf (97.49 KB) | 97.49 KB |
| Agreement between Lesotho and the United Kingdom.pdf (103.13 KB) | 103.13 KB |
| Agreement between Lesotho and Republic of South Africa 1.pdf (111.69 KB) | 111.69 KB |
| Agreement between Lesotho and Republic of South Africa.pdf (226.8 KB) | 226.8 KB |
| Agreement between Lesotho and Republic of Mauritius.pdf (998.56 KB) | 998.56 KB |
| 2016 Lesotho UK Double taxation agreement in force.pdf (511.78 KB) | 511.78 KB |