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Income Tax in Lesotho

Income Tax in Lesotho is progressive and ranges from 0% to 30%.

Social Security in Lesotho

Lesotho has a mandatory social security system with contributions from both employers and employees:

• National Pension Scheme: Employers and employees each contribute 10% of the employee's earnings to the National Pension Scheme.
• National Health Insurance Fund (NHIF):Employers contribute 2% and employees contribute 1% of the employee's earnings to the NHIF.

Work Visas Lesotho

The visas available to legally work in Lesotho include:

• Employment Visa: This visa is necessary for foreign nationals intending to work in Lesotho. Applicants must provide a letter of invitation from their employer, along with other required documentation.
• Work Permit:Foreign workers can apply for a work permit upon arrival in Lesotho, which allows them to take up employment. This permit is valid for an initial period of up to two years.
• Business Permit (e-Visa):This is for individuals intending to engage in business activities in Lesotho. It allows the holder to conduct business-related tasks but does not permit employment in the local labor market.