Business tax – international treaty

Lesotho: tax treaties

Tax treaties between the UK and Lesotho and related documents.


1997 Lesotho-UK Double Taxation Convention - in force

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The double taxation agreement was signed between the UK and Lesotho in London on 3 November 2016.

The agreement will enter into force when both countries have completed their legislative procedures and exchanged diplomatic notes.

Until then the existing 1997 convention signed on 29 January 1997 will remain in force.