+266 5379 1343 Mon to Fri, 8am to 5pm
Mountaintop Accounting & Tax Consultancy

Business registration and licensing

From incorporation to final approval, with every Lesotho authority you need.

Why registration and licensing matter

Proper registration and licensing aren't just legal requirements; they're the foundation of your business's credibility and operations in Lesotho.

We handle company registration and business licensing with all relevant Lesotho authorities, including the Ministry of Trade, from incorporation to final approval. Our understanding of local regulations means your business gets off to the right start.

Our roadmap for your business

  1. Initial consultation and advisoryWe assess your business idea and advise on the most suitable business structure under Lesotho regulations.
  2. Business name reservationWe reserve your preferred business name with the Ministry of Trade and Industry.
  3. Company registrationWe prepare and submit all incorporation documents to officially register your business.
  4. Tax registration (TIN)We register your business with the Revenue Services Lesotho (RSL) and secure your Tax Identification Number.
  5. Business licensingWe apply for the required trade or sector-specific licences on your behalf.
  6. Compliance and start-up supportWe guide you on initial tax compliance and statutory obligations, so your business is ready to operate.

RSL registration and tax clearance

  • Individual registration with RSL
  • Sole trader registration with RSL
  • Company registration with RSL
  • Application for exemption from certain types of tax
  • Application for a substituted accounting/financial year
  • Application for withholding tax
  • Application for VAT and PAYE

PAYE, VAT and tax clearance

  • A business registers for PAYE when it has employees earning above the minimum threshold.
  • A business may register for VAT voluntarily, and must register when its annual vatable turnover is above M2,000,000.
  • A tax clearance certificate is issued only when a business is tax clear: no outstanding returns or tax amounts.
Enquire about this service

Talk to an accountant

Our team is registered with the Lesotho Institute of Accountants and takes a proactive approach to helping you and your business stay compliant and grow.

Request a quote +266 5379 1343
WhatsApp us