Update 10 April 2026
We'll release the updated Lesotho tax files for 2026/2027 on Wednesday 15 April 2026 on the Sage Portal.
Once you've installed the new tax file, you'll be able to process and pay your employee on the new rates.
Original post 8 April 2026
The 2026/2027 Income Tax Amendments for Lesotho have been passed into law as per Income Tax (AMA) Regulation 24 of 2026.
Income Tax (Amendment of Monetary Amounts) Regulations 2026-2027.pdf
The amendments are as follows:
Tax tables
|
Chargeable Income |
Rate of Tax |
|
First M 77, 760.00 per annum or M 6, 480.00 per month |
20% |
|
Above M77, 760.00 per annum or M 6, 480.00 per month |
30% |
Tax credit
- The personal tax credit has been increased to M12,240.00 per annum or M1,020.00 per month.
The above change is effective 1 April 2026.
Note: Our Sage development teams are working on the required tax file updates. We will post the release date on the Community Hub once available.