{
  "id": 12557401,
  "title": "Doing Business in Lesotho 2026: Taxes, Ownership Limits and AGOA",
  "url": "https://urgent.news/2026/10/07/doing-business-in-lesotho-2026-taxes-ownership-limits-and-agoa",
  "topic": "business",
  "section": "Business",
  "published": "2026-10-07T05:35:00.000Z",
  "source": {
    "name": "The Rio Times",
    "slug": "the-rio-times",
    "url": "https://www.riotimesonline.com/doing-business-in-lesotho-2026/"
  },
  "original_language": "en",
  "account": "Lesotho is a small, landlocked kingdom nestled within South Africa's borders. Foreign investors are welcomed in key industries like manufacturing, mines, and energy, while small businesses must remain in local hands. The nation's economy, valued at around US$2.6 billion in 2025, is expected to grow modestly at 1.2% in 2026 and 2027.\n\nForeign ownership in large-scale businesses is unrestricted, but caps at 49% in designated sectors. Small-scale businesses face a 49% foreign investment limit. Foreigners can own land with a local partner controlling at least 20% of the property. Corporate income tax sits at a competitive 25%, while a 15% VAT applies to most transactions. There is no double taxation treaty with the United States, so US investors should plan accordingly.",
  "summary": "This guide to doing business in Lesotho explains who may own what, how taxes work, why the loti tracks the rand and what AGOA to 2028 means for exporters. The post Doing Business in Lesotho 2026: Taxes, Ownership Limits and AGOA appeared first on The Rio Times .",
  "key_points": [
    "Lesotho's economy valued at US$2.6 billion in 2025",
    "Foreign ownership caps at 49% in large-scale businesses",
    "Small businesses limited to 49% foreign investment"
  ],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}