Taxation in Lesotho

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Having demonstrated resilience during the global financial crisis, Africa’s emerging market countries have good prospects for 2011.

Increasing strains on a century-old, five-nation southern African customs union is raising questions as to whether the sovereignty of its poorest members – Lesotho and Swaziland – is sustainable, considering their burden of HIV/AIDS and the global economic slowdown, among other factors.

In a development aimed at boosting trade and investment between the three SACU member countries, Botswana is set to sign a Double Taxation Avoidance Agreement with Lesotho and Swaziland.




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