International treaty

Lesotho: tax treaties

Tax treaties and related documents between the UK and Lesotho.


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.

Published 27 February 2007
Last updated 4 November 2016 + show all updates
  1. The 2016 Lesotho - UK Double Taxation Agreement - not in force attachment has been added to the page.
  2. First published.