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Startup guidance

How To Start A Business in Lesotho

Access a practical country-by-country setup guide for entrepreneurs, SMEs, and investors who want to build or formalize a business in Lesotho.

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Business setup guide

How To Start A Business in Lesotho

Explore the key steps, procedures, and practical requirements for starting a business in Lesotho with a country-specific guide built for local founders and foreign investors.

How to Start a Business in Lesotho

For Local Entrepreneurs:

  1. Reserve a Company Name
    Submit a name reservation request to the One-Stop Business Facilitation Centre (OBFC).
    Fee: LSL 50
    Duration: 1 day
    Visit OBFC Website
  2. Register the Company
    Register the company with the OBFC. Submit the memorandum and articles of association, ID copies, and proof of address.
    Fee: LSL 450
    Duration: 3–5 working days
  3. Obtain a Tax Identification Number (TIN)
    Register with the Lesotho Revenue Authority (LRA) for taxation purposes.
    Fee: Free
    Duration: 1–2 working days
    Visit LRA Website
  4. Register for VAT (if applicable)
    Required for businesses with an annual turnover above LSL 850,000.
    Fee: Free
    Duration: 2–3 working days
  5. Obtain a Trading License
    Apply through the relevant municipal council or Ministry of Trade.
    Fee: Varies by sector (typically LSL 200–500 annually)
    Duration: 5–7 working days

For Foreign Investors:

  1. Apply for Investment Approval
    Submit an investment proposal to the Lesotho National Development Corporation (LNDC).
    Visit LNDC Website
  2. Register the Company
    Follow the same process as local businesses via OBFC.
    Fee: LSL 450
    Duration: 3–5 working days
  3. Apply for Work and Residence Permits
    Submit your application through the Ministry of Home Affairs.
    Duration: Up to 30 days
    Visit Ministry of Home Affairs
  4. Register with LRA
    Obtain TIN and register for VAT if required.
    Fee: Free
    Duration: 1–3 working days
  5. Obtain a Trading License
    Through the Ministry of Trade or relevant local authority.
    Fee: Varies
    Duration: 5–7 working days

Useful Resources

Disclaimer: This guide is for general informational purposes only. Procedures, fees, and durations may change. Always confirm with the relevant government agencies before proceeding with business registration.