RSL TIN Registration in Lesotho: Online Form, Documents and Steps

You can register for an RSL TIN online, using a form on Revenue Services Lesotho's eRegistration site. Most employees use the individual form. If you run a business on your own, you need the business form instead.

Your TIN is one number for everything: income tax, VAT and customs. This guide shows which form to use, what to attach, each step, and what to do once you have the number, checked against RSL's registration pages in November 2026.

What is an RSL TIN?

A TIN (taxpayer identification number) is the number Revenue Services Lesotho (RSL) gives you when you register as a taxpayer. You quote it on every tax form and whenever you deal with RSL.

There is only one TIN per taxpayer. The same number covers income tax, PAYE, VAT, and customs and excise, so you never register for a second one (RSL registration page). Using a false TIN is a criminal offence.

RSL used to be called the Lesotho Revenue Authority (LRA). Older forms and guides still say LRA, and they mean the same office.

Who needs to register for a TIN in Lesotho?

Anyone who earns income or runs a business in Lesotho. RSL lists:

• Employees
• Sole traders
• Company directors
• Partners in a partnership
• Executive committee members of NGOs
• Companies, partnerships, trusts and other organisations

Other government departments ask for it too. Trade, immigration and labour offices may want your TIN before they issue a licence or permit. Failing to register is a criminal offence and can lead to fines.

Which RSL TIN registration form do you use?

RSL's eRegistration site has two forms:

• Individual Taxpayer Registration Form: for employees, directors and partners. Not for sole traders.
• Business Taxpayer Registration Form: for sole traders and all businesses and organisations. The owner or a nominated officer fills it in.

The form you pick matters. If you sell goods or services under your own name, even with no staff, you're a sole trader and you use the business form.

You don't need a PDF. You fill in the form online and attach scanned documents. If you'd rather do it on paper, any RSL Digital Service Centre has the forms.

What documents do you need?

Individuals (employees, directors, partners)

• Your Lesotho ID number and expiry date, with a copy attached
• A passport or foreign ID instead, if you're not a Lesotho citizen
• Proof of employment for each employer or income source in the last 12 months
• A bank confirmation letter for the account you list
• A certified copy of your antenuptial agreement, if you're married under one

Sole traders

• Trader's licence
• Certified copy of your National ID or passport
• A work permit, if you're not resident in Lesotho
• A list of employees and their benefits, if you have staff

Companies

• Certificate of incorporation
• Business extract
• Trader's, manufacturing or farming licence
• Copies of the directors' IDs or passports
• A list of employees, their salaries and benefits

Partnerships: trader's licence, the partners' IDs and the partnership deed. Each partner also registers on their own, because partners are taxed on their share of the profit.

How do you register for an RSL TIN online?

1. Open the eRegistration site at eservices.rsl.org.ls/ereg/public.
2. Choose the form: individual or business.
3. Select "New" as the application type. ("Amendment" is for changing details on an existing TIN.)
4. Fill in your personal details: name, date of birth, citizenship and ID number.
5. Add your address and contacts: village or street, town, district, cellphone and email.
6. List your employers or income sources and attach proof for each.
7. Add your bank account and, if you like, your M-Pesa or EcoCash number.
8. Attach scans of your ID and other documents.
9. Sign the declaration and submit.

RSL issues the TIN once your documents check out. If anything is missing, the application stops there, so attach everything the first time.

What do you do after you get your TIN?

Sign up for eFiling. RSL's eFiling system (efiling.rsl.org.ls) is where you file returns and see your tax account, and it's a separate sign-up from eRegistration.

If you're an employee, give the TIN to your employer, who uses it for your PAYE. To see how much tax comes off your salary, read our Lesotho PAYE tax table guide.

If your business turnover goes over M850,000 a year, you must also register for VAT. You do that under the same TIN. You can register voluntarily below that figure, but then you file VAT returns every month.

When your details change (new address, new business activity, name change), tell RSL. Use the same form and choose "Amendment".

Where are RSL Digital Service Centres?

If you'd rather register in person, RSL's main office is at Finance House, Kingsway Road, in the government complex in Maseru (tel. +266 2231 3796). RSL also has service centres in districts such as Leribe (Hlotse) and Mohale's Hoek. Take certified copies of your documents.

Mistakes that slow down TIN registration

• Using the individual form as a sole trader. Sole traders use the business form.
• Uncertified copies. For business registrations, RSL asks for certified copies of IDs.
• An expired ID. The form asks for the expiry date. Renew first if it's out of date.
• Leaving out an income source. List every employer and activity from the last 12 months.
• Registering twice. You only ever get one TIN. If you've lost it, ask RSL rather than applying again.
• Paying an agent for a "TIN certificate". You can register yourself online.

Many employers and banks also ask for proof of income, and if you're paid through mobile money, watch the transfer costs. See our M-Pesa and EcoCash charges in Lesotho guide. You can also check the cost of any amount with our M-Pesa and EcoCash charges calculator for Lesotho.

Frequently asked questions

How do I get a TIN number in Lesotho?

Fill in the individual or business registration form on RSL's eRegistration site, or at an RSL Digital Service Centre. Attach your ID and supporting documents. RSL issues the TIN once everything checks out.

Can I register for an RSL TIN online?

Yes. RSL's eRegistration site at eservices.rsl.org.ls/ereg/public has both the individual and business forms. You fill them in online and attach scanned documents.

Where can I download the RSL TIN registration form PDF?

You don't need to. RSL's registration forms are online forms on the eRegistration site. Paper versions are available at RSL Digital Service Centres.

Is my TIN the same for VAT and income tax?

Yes. RSL gives each taxpayer one TIN for income tax, PAYE, VAT, and customs and excise.

What is the RSL TIN registration online login?

Registration itself needs no login: you fill in the eRegistration form. After you get your TIN, you create an eFiling account at efiling.rsl.org.ls, and that's the login you use to file returns.

Do foreigners working in Lesotho need a TIN?

Yes, if they earn income in Lesotho. Non-citizens register with a passport or foreign ID, and non-resident sole traders also attach a valid work permit.