Income Tax (Amendment) Act 14 of 2000

Year of Act: 
Number of Act: 
Date of promulgation: 
18 October 2000


ACT NO. 14 OF 2000

Income Tax (Amendment) Act 2000


An Act to amend the Income Tax Act, 1993[1].

Enacted by the Parliament of Lesotho.

Short title and commencement

1.            This Act may be cited as the Income Tax (Amendment) Act, 2000 and shall be deemed to have come into operation on 1st April 1996.


2.            In this Act, “Principal Law” means the Income Tax Act, 1993. Amendment of Fourth Schedule

3.            The Fourth Schedule to the Principal Law is amended as follows:

(a)          by inserting a “full stop” after “40%

(b)          by adding the following new paragraph:

“Tax rate on persons undertaking commercial farming —

The applicable rate is 15%.




[1] Act No. 9 of 1993.