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What is Taxation of Foreign Nationals in Lesotho about?

This document provides guidance on the taxation of foreign nationals in Lesotho, detailing residency tests and income tax treatment based on their residency status. It outlines the criteria under which foreign nationals may be considered residents for tax purposes and the implications of their income sources, including exemptions for diplomatic employees and provisions under tax treaties. The document aims to clarify the complexities surrounding the taxation rights between Lesotho and the foreign national

Author

reitumetsematasane81

Language

EN