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Frequently Asked Questions
Why do we pay tax?
What is the importance of P16?
Why do I have to register for tax?
Who should register for tax?
Who should register for VAT?
 
 
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INCOME TAX
Personal Income Tax
 
30th September (1st Installment)
31st December (2nd Installment)
31st March (3rd Installment)
30th June (Return & Last payment)
Corporate Tax
 
30th September (1st Installment)
31st December (2nd Installment)
31st March (3rd Installment)
30th June (Return & Last payment)
Fringe Benefits
 
30th June (1st quarter)
30th September (2nd
quarter)
30th June (Return & Last payment)
PAYE
  15th every month
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VALUE ADDED TAX (VAT)
  VAT returns for VAT vendors
 
20th every month
(Return & Payment)
  Import VAT Credit Facility
 
20th every month
(Return & Payment)
 
 
   
   
 
 
 
 
 
 
Public Comment on Public Ruling
Public Ruling on Depreciation of Mining Assets Download  
The Legal & Policy Division of Lesotho Revenue Authority would like to get your comments and inputs on the above draft Income Tax Public Ruling on Depreciation of Mining Assets for consideration before publishing. Such comments and inputs should be send on or before 30 April, 2015 to one of the following addresses l.majaeea@lra.org.ls, t.mapetja@lra.org.ls or  l.khuele@lra.org.ls.
 

 

World Customs Day 2015

LRA, BEDCO and Standard Lesotho Bank Join Hands to Address Youth Unemployment

New Border Procedures and Processes - Maputsoe Bridge
NEWS RELEASE - NEW TAX RATES AND REFUNDS
 
 
Notice on Remission of Additional Tax and Remission
Additional Requirements on Tax Invoice from South Africa
 
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