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Based on IMF Country Report No. 25/267: Kingdom of Lesotho – 2025 Article IV Consultation

Lesotho has taken another decisive regulatory step in strengthening its cannabis industry with the publication

The Companies Act No.18 of 2011 defines a director in broad terms and makes no

Poor work performance remains a significant challenge in employment relationships and is legally distinct from

Lesotho’s informal economy is one of the most active in the region. Thousands of Basotho

Lesotho’s digital economy is growing at a remarkable pace. More businesses are selling online through

Lesotho has introduced a major shift in how exporters, manufacturers, distributors and freight-forwarding companies conduct

In recent years, commercial actors in Lesotho have shown a marked shift toward resolving disputes

The recent judgment of the Court of Appeal in Revenue Services Lesotho & Others v

Lesotho’s economic environment continues to confront significant headwinds as the country enters the 2026 financial

Global Standards. Local Expertise. Trusted Legal Solutions. Welcome to Mayet & Associates Attorneys, a leading

Lesotho has entered a new phase of economic opportunity following the African Development Bank Group’s

The Revenue Services Lesotho (RSL), in partnership with the South African Revenue Service (SARS) and

On 4 November 2025, the Registrar of the High Court, Adv. Mathato Sekoai, issued High

If you live in Lesotho, chances are your phone pings daily with messages about “exclusive

The enactment of the Financial Consumer Protection Act (FCPA) marked a significant milestone in Lesotho’s

The Vodacom Legal Symposium 2025, held in Maseru this week, brought together thought leaders from

On 31 October 2025, the Law Society of Lesotho achieved a historic milestone by signing

Understanding the Problem: When the RSL Revises Your Tax It’s not uncommon for businesses in

Lesotho’s economy and public services increasingly run on data, mobile money, cross-border cloud services, biometrics

Lesotho stands at the threshold of a digital governance transformation. The Computer Crime and Cyber

Lesotho’s gambling industry is regulated under the Casino Order of 1989 and the Casino Regulations

The Historical Roots of Lesotho’s Land Dilemma Land remains one of the most contested and

Lesotho’s Diamond Industry at a Crossroads Lesotho’s diamond industry, once hailed as the “Mountain Kingdom’s

In a development welcomed by thousands of Basotho nationals living and working in South Africa,

1 Introduction The administration of justice in Lesotho’s appellate courts continues to be marred by

Europe has taken a decisive step into the digital future. The Markets in Crypto-Assets (MiCA)

The transfer of company shares in Lesotho is not only a matter of compliance with

The Companies Act of 2011 establishes a clear framework for the rights and responsibilities of

Auditors play a crucial role in ensuring transparency and accountability in corporate governance. The Companies

Notarization plays a central role in ensuring the authenticity and enforceability of legal documents in

1) The Governing Law: Business Licensing & Registration Act, 2019 The Business Licensing and Registration

In Lesotho a transfer of shares becomes effective when the company records the transferee as

The Lesotho Communications Authority (LCA) released Version 1 of its Cybersecurity Regulatory Guidelines in March

Lesotho’s Credit Reporting Act 2011 establishes a supervised, registration based framework that governs how credit

If you export into Lesotho and do not have a registered local presence, you will

This article provides a concise overview of Lesotho’s principal tax rules as at 1 April

On Monday, 1 September 2025, the Honourable Chief Justice Sakoane Sakoane presided over the official

On 8 August 2025, the Government of Lesotho published the Public Procurement Regulations, 2025 (Legal

Lesotho has issued the Labour Act Wages (Minimum Wages) Notice, 2025 (Legal Notice No. 62

On 13 June 2025, Lesotho published the Fuel and Services Control Regulations, 2025, a comprehensive

On 13 August 2025, the Government of Lesotho published the Tenth Amendment to the Constitution

Before entering into major infrastructure or healthcare Public Private Partnerships (PPPs) in Lesotho, investors should

Many businesses in Lesotho mistakenly believe that the absence of an appointed Data Protection Commission

With the repeal of the Labour Code Order, 1992, employers in Lesotho must now rely

The Youth Development Council Bill, 2024 seeks to create a formal institutional framework aimed at

The recent decision by the United States to reduce tariffs on Lesotho’s textile exports from

In the globalised business and legal environment, authenticating public documents is essential to ensure they

Directors’ Duties and Legal Responsibilities Under Lesotho’s Companies Act 2011 In the modern corporate landscape,

Micro-finance plays a critical role in improving financial inclusion by extending credit facilities and other

The smooth functioning of a country’s economy depends heavily on the efficiency of its payment

As environmental, social, and governance (ESG) matters increasingly shape corporate strategy, boards of directors must

In the field of insurance, adverse events such as fires, car accidents, or injuries on

Under the Companies Act, 2011, directors are entrusted with key responsibilities to ensure the sound

Lesotho’s mining sector has experienced significant legal and policy evolution, underpinned by the government’s efforts

1 Introduction The recent judgment of the High Court of Lesotho in Matsoso v Principal

Lesotho, renowned for producing some of the highest-quality diamonds in the world, finds itself in

The 2024 Annual General Meeting (AGM) of the Lesotho Law Society, held on 25 July

Introduction The Court of Appeal of Lesotho, in the unreported judgment of ‘Maisaka Tsimane v

The Prescription Bill, 2024 marks a transformative legislative shift in Lesotho’s approach to civil litigation

Lesotho’s textile and garment sector long considered a cornerstone of its export economy and a

In a significant step toward strengthening financial transparency and compliance with international anti-money laundering (AML)

In a landmark ruling delivered on 10 February 2025, the High Court of Lesotho dismissed

Artificial Intelligence is no longer a distant concept in Africa’s economic evolution; it is fast

Lesotho’s Energy Bill, 2024 (currently undergoing parliamentary approval) represents a comprehensive overhaul of the nation’s

As the financial world rapidly digitises, virtual assets like cryptocurrencies are gaining traction in Lesotho,

A trade secret refers to confidential business information that provides its holder with a distinct

Organisations that handle personal data are expected to do so responsibly. Under Lesotho’s Data Protection

Lesotho’s apparel manufacturing sector, once hailed as the country’s industrial success story, now faces a

In a significant judgment handed down by the High Court of Lesotho, the legal system

Over the past two decades, Lesotho’s approach to corporate governance evolved from fragmented efforts to

Whistleblower protection in Lesotho remains underdeveloped, despite its importance in combating corruption and promoting transparency

At Mayet & Associates, we believe that access to justice is not a privilege, but

Lesotho is embracing the internet like never before. But alongside growing connectivity comes a hidden

Lesotho’s entry into the legal medicinal cannabis market began with a legislative shift in 2008,

International trade is widely acknowledged as an essential force behind economic expansion. It enhances resource

In recent years, Lesotho has taken critical steps toward establishing a culture of good corporate

In April 2024, Lesotho passed a transformative piece of legislation, the Labour Act 3 of

The doctrine of prescription, which renders civil claims unenforceable if not instituted within a specified

In today’s knowledge-driven economy, the commercialisation of ideas and innovations. legally recognised as intellectual property

The global rise of cryptocurrencies and Virtual Asset Service Providers (VASPs) has triggered a wave

The Labour Court’s decision in Mahamo v Nedbank, later confirmed by the Court of Appeal,

1 Introduction Lesotho’s legislative response to cybercrime culminated in the tabling of the Computer Crime

Selling a business, shareholding, or valuable asset can feel risky, especially when the buyer’s payment

On 1 July 2025, the Ministry of Trade, Industry, and Business Development (MTIBD) implemented a

The Revenue Services Lesotho (RSL) is ushering in a new era of tax compliance and

Are you a foreign exporter supplying goods to Lesotho? Understanding the rules around appointing an

Prior to the enactment of the Pension Funds Act No. 5 of 2019, Lesotho’s retirement

The Financial Consumer Protection Act, 2022 (the “Act”) marks a significant development in the protection

In terms of Lesotho income tax law, a key distinction that affects your tax obligations

In the context of intellectual property law in Lesotho, it’s important to clarify what copyright

1. Corporate Rescue in Context Corporate entities play a central role in national economic development.

What Is Prescription in Lesotho? In civil litigation in Lesotho, a claim must be instituted

When starting a business in Lesotho, selecting a company name is one of the first

Establishing a new company in Lesotho often involves making crucial business decisions and entering into

1. Introduction Communications law in Lesotho is undergoing a quiet transformation. Historically focused on licensing

At Mayet & Associates, we understand that resolving disputes efficiently and effectively is essential to

In a bid to modernise its financial services sector, Lesotho introduced the Insurance Act No.

The mining sector remains a cornerstone of Lesotho’s economy, offering attractive investment opportunities in diamonds,

Lesotho, a strategically located country entirely surrounded by South Africa, is rapidly becoming one of

Strategic legal advice for business success in Lesotho and beyond At Mayet & Associates, we

Protecting your brand is one of the most critical steps you can take in securing

Lesotho’s new Labour Act of 2024 introduces a modernised and consolidated framework for employee rights

The legal regulation of subleasing in Lesotho reflects broader tensions within the property law framework

Mobile money services continue to transform access to financial services across Lesotho, particularly within the

1. Introduction In a jurisprudential landscape increasingly informed by gender equality and human rights standards,

In Lesotho, patent protection plays a critical role in safeguarding innovation by granting inventors exclusive

The Financial Consumer Protection Act, 2022 introduces a significant enhancement to Lesotho’s financial regulatory framework,

The global legal and economic landscape is steadily evolving towards the inclusion and empowerment of

The corporate governance landscape is poised for substantive refinement with the introduction of the Draft

In May 2025, the Prime Minister of Lesotho declared a national state of emergency in

The 2025/26 National Budget of Lesotho marks a strategic inflection point in the country’s shift

The reimposition of protectionist trade measures by the United States under President Donald Trump marked

1. Introduction The promulgation of the Companies (Beneficial Ownership) Regulations, 2024 under Legal Notice No.

As Lesotho’s society continues to evolve with growing urbanisation, changing family dynamics, and a rising

In an increasingly digital world, personal data has become one of the most valuable assets.

Incorporating a business in Lesotho is a critical step for entrepreneurs and investors seeking to

Corporate governance has increasingly emerged as a cornerstone of economic growth, investor confidence, and institutional

The Lesotho Court of Appeal’s recent decision in Independent Electoral Commission and Others v Rasephei

This article examines the Lesotho Court of Appeal’s decision in Tšepong (Pty) Ltd v Netcare

With the steady rise in commercial litigation, particularly involving cross-border transactions and foreign investment, the

Restoring Integrity: Chief Justice Sakoane Sakoane and the Ethical Transformation of Lesotho’s Judiciary The judiciary

On 1 April 2025, the Insolvency Act, 2022 came into operation in Lesotho, introducing a

Author: Zurayda Mayet In Lesotho, cryptocurrency and other virtual assets are largely unregulated. However, a

Lesotho’s Disability Rights Act aims to domesticate the United Nations Convention on the Rights of Persons with Disabilities

Directors occupy a central position in the governance of companies, entrusted with the stewardship of

The requirement to submit annual returns is a cornerstone of corporate compliance in Lesotho. While

Lesotho’s labour landscape has undergone a significant shift with the enactment of the New Labour

As Lesotho’s corporate sector continues to evolve, the significance of private contractual arrangements among shareholders

Lesotho’s unique topography and environmental conditions have rendered it an emerging hub for high-altitude aquaculture,

  Introduction In commercial transactions, creditors often rely on collateral to secure their lending. Despite its frequency, there remains

Sublease agreements are a vital instrument in Lesotho’s property and commercial landscape, facilitating the temporary

      The Business Licensing and Registration Act (BLRA) was introduced in Lesotho to

INTRODUCTION In an effort to facilitate the growth of Lesotho’s private sector and enhance its

Mayet & Associates has contributed to the latest edition of the ENS Africa Regulatory Round

The long awaited Workman’s Compensations Regulations have been passed. The Workmen’s Compensation Regulations 2024 Workmen’s

Lesotho Medicines and Medical Devices Control Authority Act 2023 Lesotho is among 12 African countries

The New Labour Act in Lesotho We are honoured to be invited to contribute to

Lesotho Minimum Wage Update 2024 The Minister of Labour & Employment in Lesotho has issued

A Comprehensive Look at the Administration of Estates & Inheritance Act    Introduction The Administration of

Termination of an employee’s employment for operational reasons is called a retrenchment. Three main reasons

Introduction On 24 December 2021, Lesotho enacted its Science and Technology Act, ushering in a

As a proclaimed state, Lesotho is empowered by the Master of the High Court of

Has COVID-19 been attributed to the death of the wet signature? Many business owners are

The protection of personal information in Lesotho is dealt with under the Data Protection Act,

In today’s interconnected world, transferring money across international borders has become integral to global commerce.

The probationary period in an employment contract allows employers to assess employees before a permanent

Police Minister Mr. Lebona Lephema has imposed a nationwide curfew by enacting the Internal Security

The Financial Consumer Protection Act, 200 was enacted in Lesotho to establish the rights of

The Lesotho Government has now introduced sin taxes in the Kingdom of Lesotho.  was enacted

The new Public Procurement Act, 2023 has now been passed in Lesotho. The Act makes

Employers and employees need to keep an eye on the recommendations pertaining to minimum wages

Prior to the enactment of the Competition Act 2022, Lesotho had no competition law or overall

    Since the enactment of the Business Licensing and Registration Act, 2019 many queries

Companies in Lesotho are governed by the Companies Act, 2011 and the Companies Regulations 2012.