Wednesday, October 7, 2026
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Lesotho

Lesotho, Botswana double taxation agreement in force

The Lesotho Revenue Authority (LRA) notifies the business community and the public at large of the entry into force of the Lesotho Botswana Double Taxation Agreement (DTA), also known as tax treaty.

In a statement issued on Wednesday, LRA said following finalization of internal processes by both countries, the date agreed was that of January 30 2020.

It says the treaties are meant to attract foreign direct investment and to provide tax certainty to such investors should they decide to engage in business in one of the treaty partnering countries.

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