Lesotho offers investors a dynamic business environment complemented by a healthy Government administered incentive regime which includes:

Stability

• A stable social and political environment which is investor friendly.
• A free enterprise and free market economic system, which forms the basis for sustained development and growth.

Labour

Young, abundant, predominantly English speaking, literate, well-motivated labour force with a tradition of manual dexterity at competitive wage rates.

Market access

Southern African Customs union, Southern African Development Community, USA under Africa Growth and Opportunity Act, European union under EU-SADC interim EPA

Tax incentives

• 10% corporate income tax on manufacturing profit ;
• No withholding tax on dividends distributed by manufacturing firms to local or foreign shareholders.