OrbitaxTax Treaty between Eswatini (Swaziland) and Lesotho has Entered into Force
|Treaty Development|Lesotho-Swaziland
The Lesotho Revenue Authority has announced the entry into force of the income tax treaty with Eswatini (Swaziland) on 2 October 2020. The treaty, signed 6 September 2019, is the first of its kind between the two countries.
Taxes Covered
The treaty covers Lesotho income tax and capital gains tax and covers Eswatini taxes imposed under the Income Tax Order 1975.
Residence
If a person othe…
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