Ukraine vs Lesotho
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 UA
Ukraine
|
 LS
Lesotho
|
|
|---|---|---|
| Top rate | 18% | 30% |
| Effective top rate | 23% | 30% |
| Capital gains tax | 18% | — |
| Capital gains notes | Investment profit and most other gains are taxed as ordinary income at 18% PIT plus 5% military levy (23% combined on the standard base). | There is no separate capital gains tax. Gains on immovable property and marketable securities are included in assessable income and taxed at the taxpayer’s applicable income tax rate (for example 25% for companies on general income, or 10% for qualifying manufacturing or commercial farming income). |
| Social security (employee) | 0% | — |
| Social security (employer) | 22% | — |
| Social security annual cap | $1,556,460 | — |
Withholding rates
Other taxes
Tax features
|
UA
Ukraine
|
LS
Lesotho
|
|
|---|---|---|
| Personal income tax | Yes | Yes |
| Capital gains tax | Yes | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | Yes | No |
| Exit tax | No | No |
| CFC rules | Yes | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | No |
Special regimes
Residency and filing
|
UA
Ukraine
|
LS
Lesotho
|
|
|---|---|---|
| Residency threshold | 183 days | 183 days |
| Filing deadline | April 30 | 30 June |
| Automatic extension | No | No |
| Residency rules | Resident if place of abode or centre of vital interests is in Ukraine; if unclear, resident when present at least 183 days in the calendar tax year (or Ukrainian citizen if still unclear). | An individual is resident for the year of assessment if they have a normal place of abode in Lesotho and are present for part of the year, are present in Lesotho for more than 182 days in any consecutive 12-month period that includes part of the year, are a Lesotho Government official posted overseas, or are otherwise resident. Split-year rules apply when residence status changes. Non-resident individuals with only passive Lesotho-source income are generally taxed at the standard 25% rate; full-time employment or business in Lesotho uses the resident marginal schedule. |
| Filing notes | Annual property and income declaration due 30 April; final PIT and military tax payment generally due 31 July. Electronic filing is standard; martial law may extend procedural terms. | The default year of assessment runs from 1 April to 31 March. Companies must file and pay corporate income tax by 30 June following the year end (or three months after a substituted accounting period if approved). Employees and other pay-as-you-earn cases remit tax monthly; sole traders and others with annual liabilities file after year end. |
| CFC rules details | CFC rules apply from 2022: Ukrainian residents controlling foreign entities (>50% share, or >10% with aggregate Ukrainian ownership ≥50%, or actual control) include attributable CFC profits in Ukrainian income unless exemptions apply (including effective foreign tax of at least 13% or limited passive income). | — |