Lesotho Tax Revenue
Tax revenue as % of GDP GC.TAX.TOTL.GD.ZS
Lesotho's tax revenue was 38.44% in 2025, ranked 1st globally. This represents a 3.1% increase from 2024. Data from World Bank, covering 1982–2025.
Overview
Lesotho's tax revenue stood at 38.44% in 2025, a rise of +1.16% from 2024. Based on recent trends, this figure is projected to reach 38.44% by 2025. Lesotho ranked 1st globally.
Lesotho’s tax revenue as a share of GDP has risen steadily over the 43‑year series, moving from 28.99 % in 1982 to a record 40.22 % in 2023, before slipping slightly to 38.44 % in 2025, which places it at the top of the global ranking. The all‑time trough of 22.94 % in 2000 marked a low point that preceded a decades‑long expansion of the fiscal base, driven by reforms in customs administration and broaden‑based indirect taxes. By comparison, peer nations such as Norway and New Zealand record tax‑to‑GDP ratios of 32.74 % and 31.88 % respectively, underscoring Lesotho’s unusually high collection intensity. The modest decline from the 2023 peak reflects a combination of temporary economic slowdown and adjustments to tax policy aimed at mitigating informal sector growth. Continued diversification of the economy and the gradual formalisation of enterprises are likely to determine whether Lesotho can sustain its leading position or revert toward the earlier upward trajectory.
Data & projection
| Year | Tax Revenue | YoY change | Rank |
|---|---|---|---|
| 2027* trend | 40.63% | - | - |
| 2026* trend | 39.54% | - | - |
| 2025* trend | 38.44% | - | - |
| 2025 | 38.44% | +1.16% | #1 |
| 2024 | 37.28% | −2.94% | #27 |
| 2023 | 40.22% | +9.78% | #100 |
| 2022 | 30.44% | −1.43% | #113 |
| 2021 | 31.87% | −4.12% | #126 |
| 2020 | 35.99% | +3.45% | #136 |
| 2019 | 32.54% | +0.73% | #136 |
| 2018 | 31.82% | −1.19% | #138 |
| 2017 | 33.01% | +3.72% | #143 |
| 2016 | 29.29% | −4.48% | #141 |
| 2015 | 33.77% | −2.56% | #144 |
| 2014 | 36.33% | +0.42% | #141 |
| 2013 | 35.91% | −2.18% | #131 |
| 2012 | 38.08% | +7.87% | #134 |
| 2011 | 30.21% | −0.09% | #128 |
Detected Pattern
Analysis
Lesotho matched the Export Boom Cycle pattern in 2024. Historically, 71% of countries showing this pattern (546 out of 768) saw tax revenue improve within 24 months. View full analysis →
Frequently Asked Questions
Lesotho's tax revenue was 38.44% in 2025. Ranked 1st globally. This represents a 3.1% increase from the previous year.
Lesotho's tax revenue peaked at 40.22% in 2023.
The lowest tax revenue in Lesotho was 22.94% in 2000.
Lesotho ranks 1st globally in tax revenue as of 2025.
The World Bank indicator code is GC.TAX.TOTL.GD.ZS. Data sourced from World Bank.
Lesotho's tax revenue is projected to reach 38.44% by 2025 based on trend extrapolation.
The tax revenue of Lesotho in 2025 was 38.44%. This ranks 1st in the world.
Cite this page
@misc{historysaid_lesotho_tax-revenue,
title = {Lesotho Tax Revenue},
url = {https://historysaid.com/lesotho/tax-revenue/},
publisher = {HistorySaid},
year = {2026}
}