Lesotho Net Salary Calculator 2026

How is net salary calculated in Lesotho?

In Lesotho, net salary is calculated by subtracting social security contributions (LNPF (Lesotho National Pension Fund)) and income tax (PAYE (Income Tax, LRA) 2024/25) from the annual gross salary.

PAYE (Income Tax, LRA) 2024/25 uses a progressive scale. Rates range from 20 % for the lowest incomes to 30 % for the highest. Only the portion of income that falls within each bracket is taxed at that rate, never the full salary.

LNPF (Lesotho National Pension Fund) contributions amount to approximately 5 % of gross salary, funding the pension, healthcare and other social benefits available to employees in Lesotho.

This calculator uses official data from Lesotho Revenue Authority (lra.org.ls) for 2026. Results are indicative; for exact calculations or specific situations (personal deductions, special regimes) consult a tax adviser or the country's tax authority.

Lesotho applies two rates: 20% up to LSL 59,220/year and 30% above. A personal tax credit of LSL 8,200/year applies (equivalent to exempting approx. LSL 41,000 at 20%). The employee contributes 5% to the LNPF (pension); the employer adds 10%. The loti (LSL) is pegged to the South African rand (1 LSL = 1 ZAR).