Scorecard

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Lesotho

Overall Score, 2022

2.38
out of
5

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Overall Score
2022

Lesotho scores better than the average scores of countries in its region and income group, and higher than the global average, yet there is ample room for improvement relative to top performing countries.

Component Score
2022

Lesotho scores well in tax structure but scores poorly in affordability change and tax share, and in the mid-range in cigarette price. It would greatly benefit from reducing the cigarette affordability, increasing the tax share of price, and higher cigarette prices.

Scores Over Time

Lesotho's overall score increased slightly from 2018 to 2022 due to improvement in the tax structure in 2020.

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