Lesotho · Compliance calendar
What Lesotho companies owe, and when.
Every recurring obligation for registered companies, with the instrument it comes from and what happens if it is missed.
Which of these apply to you?
Nothing is stored, and nothing is sent until a question is answered — leave one blank and you see every possibility, which for VAT means both filing categories with their different dates.
9 dated obligations shown · every possibility, because at least one question is unanswered · 3 more need your incorporation month or year end
Oct 15, 2026 Thu · 2 days
Withholding tax return
Businesses paying resident contractors · RSL
Income Tax Act 1993 ss157, 166; Income Tax Regulations 1994 reg 25(a)
Oct 15, 2026 Thu · 2 days
Monthly PAYE remittance
All employers · RSL
Income Tax Act 1993 ss156, 166; Income Tax Regulations 1994 reg 25(a)
Oct 20, 2026 Tue · 7 days
VAT return
VAT-registered businesses · RSL
Value Added Tax Act 2001 (Act 9 of 2001), s27(1), s37(1)(a)
Nov 15, 2026 Sun · 33 days
Withholding tax return
Businesses paying resident contractors · RSL
⚠ Falls on a Sunday; confirming RSL practice
Nov 15, 2026 Sun · 33 days
Penalty and interest on late remittance of employee tax.Nov 20, 2026 Fri · 38 days
VAT return
VAT-registered businesses · RSL
Value Added Tax Act 2001 (Act 9 of 2001), s27(1), s37(1)(a)
Dec 15, 2026 Tue · 63 days
Withholding tax return
Businesses paying resident contractors · RSL
Income Tax Act 1993 ss157, 166; Income Tax Regulations 1994 reg 25(a)
Dec 15, 2026 Tue · 63 days
Monthly PAYE remittance
All employers · RSL
Income Tax Act 1993 ss156, 166; Income Tax Regulations 1994 reg 25(a)
Dec 20, 2026 Sun · 68 days
Penalty and interest on a late VAT return or payment.3 that depend on your company
These have no fixed date — they follow your incorporation month, your financial year end, or a change you make.
Your financial year end
Provisional tax
RSL · Falls due at the end of the 6th, 9th and 12th months of YOUR financial year, so the dates depend on when your year starts.
Your month of incorporation
Annual report to the Registrar
OBFC · Falls due three months after YOUR incorporation anniversary, so the date depends on when the company was registered.
Your financial year end
Company income tax return
RSL · Falls due on the last day of the third month after YOUR financial year end, so the date depends on when your year closes.
All rules verified Oct 03, 2026
Nothing
missed.
Tell us about your business and we'll map the obligations that apply to it — then keep the calendar so you don't have to.