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Guide · Lesotho · Published 2026-10-11

How to file your income tax return in Lesotho

Filing your income tax return in Lesotho on eTax: who must file, the tax year and deadline, what documents you need, and what happens if you are late.

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Who must file

Every taxpayer files an annual return of income, and the nominated officer files for a partnership or a trust. A resident individual need not file if the tax on their chargeable income is less than the personal credit, or if their gross income is only employment income of less than M50,000 from a single employer with tax withheld, or only a pension from which tax has been withheld.

Tax year and deadline

The year of assessment ends on 31 March. The return is due by the last day of the third month after that, 30 June, and the balance of tax is payable on the same date. Companies and people in business pay three instalments during the year, on 30 September, 31 December and 31 March, with the balance settled on 30 June.

Filing step by step

  1. Take the right form from rsl.org.ls: Individual Income Tax Return, Resident Individual Income Tax Return for Employment and Pension Income, Partnership Return of Income, or Income Tax Return for Trusts and Estates. Or file on eTax at efiling.rsl.org.ls.
  2. Complete only the parts that apply to you or your business, following the line instructions on the form.
  3. Attach the supporting documents: financial statements showing business income and expenses, a schedule of withholding tax certificates, P16 tax certificates for employees, and a letter of explanation if you are filing a nil return.
  4. Sign the Declaration of Taxpayer or Representative on page 7. If you paid someone to prepare the return, they sign the declaration of paid preparer. If someone else files on your behalf, attach a copy of their ID and a stamped letter from the company, or a letter stamped by your village chief if you are an individual.
  5. Pay any tax due by 30 June at the RSL banking hall in Maseru, at Standard Lesotho Bank, Nedbank Lesotho, FNB or Post Bank, or through e-Payments at epayment.rsl.org.ls.

Penalties for filing or paying late

Under the Income Tax Act 1993 (RSL copy updated to 1 April 2012), late filing and late payment each attract additional tax at the specified rate, which the Commissioner General publishes from time to time based on normal commercial lending rates in Lesotho (sections 192 to 194). It runs on the tax payable from the date the return or payment was due, and it covers the instalments due on 30 September, 31 December and 31 March. Failing to file is also an offence under section 175: a fine of up to M5,000 or six months in prison, and if the return is still not filed after the deadline set by the Commissioner General, M1,000 for each day and three months in prison. Failing to keep proper records adds additional tax equal to double the tax payable for the year (section 197). A person who does not pay an assessed amount can be stopped from leaving Lesotho by the Director of Immigration (section 143(6)).

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Revenue Services Lesotho (RSL) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Revenue Services Lesotho (RSL).