The Income Tax (AMA) Regulation No. 50 of 2025 has been published, officially enacting the following amendments to Lesotho’s income tax legislation:
- Tax credit increase: The annual tax credit has been increased from M11 040.00 (M920.00 per month) to M11 640.00 (M970.00 per month).
- Minimum taxable income increase: The threshold has increased from M70 500.00 (M5 875.00 per month) to M74 040.00 (M6 170.00 per month).
The changes take effect from 01 April 2025.
Click here to access the regulation.
2025/2026 Annual Tax Rates for Resident Individuals

Tax Credit Increase to M11 640.00 per annum.