Crypto tax in Lesotho
How is cryptocurrency taxed in Lesotho?
Cryptocurrency classification for tax purposes in Lesotho is currently unclear. The country has a worldwide tax system and a capital gains tax rate of 25%.
Common questions
- What is the capital gains tax rate in Lesotho?
- Lesotho imposes a capital gains tax rate of 25%.
- Does Lesotho have a worldwide tax system?
- Yes, Lesotho operates under a worldwide tax system, meaning it taxes income earned by its residents globally.
Crypto in Lesotho is unclear / unsettled.
Treatment
unclear / unsettled
Long-term
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Headline rate
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Lesotho has no specific law or official tax authority guidance on how an individual’s crypto gains are taxed, so treatment is uncertain and would fall, if at all, under general income tax or capital‑gains principles on a case‑by‑case basis.
“For Lesotho, the short answer is that no tailored rulebook has yet been written, but a patchwork of existing legislation can, and often does, apply... Nor does Lesotho’s statute book supply a technical meaning for the expression “virtual asset” or “cryptocurrency”... Although Parliament has not passed legislation addressed specifically to virtual assets, this does not mean that a cryptocurrency business operates outside the reach of the law... the Income Tax Act, 1993.” — Income Tax Act 1993 / general law as summarized by Zmayet Attorneys
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.