The Lesotho Revenue Authority has issued a notice on the new individual income tax structure for the period starting 1 April 2020. This includes an increase in the lower tax bracket from LSL 5,090 per month to 5,350 per month (annual bracket increased from LSL 61,080 to 64,200). The lower bracket rate is 20%, while the upper bracket rate is 30%. A non-refundable tax credit of LSL 10,080.00 per annum or LSL 840.00 per month also applies.