Key facts
Key facts for business in Lesotho
The short answer
We could not confirm the company registry’s website for Lesotho. Tax authority: Revenue Services Lesotho (RSL). Requirements, fees and timelines change – confirm them with the body concerned and a lawyer admitted in Lesotho before you act.
| Legal system | Mixed (Roman-Dutch common law and Basotho customary law) |
|---|---|
| Official languages | Sesotho, English |
| Currency | Lesotho loti (LSL) |
| Regional blocs | SADC |
| OHADA business law | No |
| AfCFTA (continental free trade) | Ratified (instrument deposited) |
| New York Convention (arbitral awards) | Party – in force since 1989 |
| ICSID Convention (investment disputes) | Contracting state – in force since 1969 |
| Apostille Convention (public documents) | Party – in force since 4 Oct 1966 |
Treaty status from the official depositary records (UNCITRAL, ICSID, HCCH), regional blocs from their own websites, AfCFTA from tralac – checked October 2026. Not legal advice.
Official bodies
Who does what in Lesotho
| What for | Official body | Website |
|---|---|---|
| Investment promotion | Lesotho National Development Corporation (LNDC) | lndc.org.ls |
| Tax | Revenue Services Lesotho (RSL) | rsl.org.ls |
| Central bank, currency and foreign exchange | Central Bank of Lesotho | centralbank.org.ls |
| Work and residence permits | Ministry of Home Affairs – Lesotho (Department of Immigration Services) | homeaffairs.gov.ls |
| Courts and justice | The Judiciary of Lesotho | jud.gov.ls |
| Official business procedures portal | eRegulations Lesotho | lesotho.eregulations.org |
We could not confirm an official website for: registering a company. We only link to sites we could open and confirm as the body’s own in October 2026.
Each link was opened and checked as the body’s own website in October 2026. Links to official sites only – never to agents or look-alike sites.
Getting started
What foreign businesses usually sort out first
- Choose how you will operate. A subsidiary, a branch, a representative office, or working through a local partner or distributor. The options and their conditions are set by national company law.
- Register the business. Company registration: the national company registry.
- Register for tax. Tax registration: Revenue Services Lesotho (RSL).
- Check investment rules and incentives. Some sectors have licensing, local-ownership or registration rules, and some investors qualify for incentives. Investment agency: Lesotho National Development Corporation (LNDC).
- Permits for foreign staff. Work and residence permits: Ministry of Home Affairs – Lesotho (Department of Immigration Services).
- Banking and foreign exchange. Rules on accounts, moving money in and out and paying dividends abroad come from the central bank (Central Bank of Lesotho) and the banks.
- Contracts and disputes. Agree the governing law, the courts or arbitration seat, and the language. Lesotho is a party to the New York Convention, so arbitral awards made in other member states can be recognized there under it.
A general checklist, not legal advice. What applies to you depends on your sector, structure and nationality.
Law firms
Law firms in Lesotho for business matters
We have not listed law firms in Lesotho that state business practice areas yet. Law firms in Lesotho · List a firm
Checking a lawyer in Lesotho
Who admits lawyers: Law Society of Lesotho (admission by the High Court of Lesotho)
Professional title: Advocate / Attorney
Official roll: lawsociety.org.ls
Check the lawyer's name on the Law Society of Lesotho's published lists of advocates and attorneys (lawsociety.org.ls).
Sources: lawsociety.org.ls. Checked October 2026. Not legal advice.
Questions
Doing business in Lesotho: questions
Is Lesotho a party to the New York Convention?
Yes – in force since 1989 (UNCITRAL status table, checked October 2026).
Does Lesotho accept apostilles?
Yes – Lesotho is a party to the Apostille Convention, in force since 4 Oct 1966 (HCCH status table). A public document from another member state needs only an apostille from the issuing country.
What currency is used in Lesotho?
Lesotho loti (LSL).