Lesotho PAYE Calculator 2026/27: Tax After the M1,020 Credit
Enter your monthly gross pay to see your PAYE under the 2026/27 Lesotho bands.
Rates checked 5 Nov 2026 against official sources (listed below).
Tax bands (a month)
- M0 – M6,48020%
- Above M6,48030%
Take-home pay (a month)
M8,668
PAYE
M1,332
Effective tax rate
13.3%
Taxable income
M10,000
| Item | LSL |
|---|---|
| Gross pay | M10,000 |
| Taxable income | M10,000 |
| Tax on bands | M2,352 |
| Personal tax credit | − M1,020 |
| − PAYE | M1,332 |
| Take-home pay | M8,668 |
2026/27 Lesotho bands and credit (Legal Notice No. 24 of 2026). Anyone earning M5,100 a month or less pays no PAYE.
The full explanation, with worked examples and what to watch for: Lesotho PAYE Tax Table 2026/27: How Much Tax You Pay
About this calculator
On M10,000 a month, tax before the credit is M2,352, the M1,020 credit brings it down to M1,332, and you keep M8,668.
How it's worked out
- Your pay is taxed at 20% up to M6,480 a month and 30% above that.
- The personal tax credit of M1,020 a month comes off the tax.
- Because the credit cancels the 20% tax on the first M5,100, you pay nothing at or below M5,100 a month.
See our Lesotho PAYE tax table guide for what changed from 2025/26.
Frequently asked questions
How much PAYE do I pay on M8,000 in Lesotho?
M732 a month: M1,296 at 20%, plus M456 at 30%, minus the M1,020 credit.
What is the tax credit in Lesotho for 2026/27?
M1,020 a month (M12,240 a year), up from M970 a month in 2025/26.
Is there a tax-free threshold in Lesotho?
Not formally, but the tax credit has the same effect: income of M5,100 a month or less pays no PAYE.