This post outlines the average company formation and annual maintenance costs in Lesotho (country code: LS) for 2025, focusing on the most common legal entity, the Private Company (Proprietary) Limited—Pty (Ltd). All figures are presented in Lesotho Loti (LSL), with USD conversions for convenience. Only official government and reputable international sources are referenced for this information.
Company Formation Costs in Lesotho
Registering a standard Pty (Ltd) in Lesotho involves several mandatory and optional expenses. The table below summarizes the primary outlays based on available 2025 data.
| Item | Cost (LSL) | Cost (USD, @7.0 LSL/USD) |
|---|---|---|
| Company registration fee (One-Stop Business Facilitation Centre) | LSL 500 | $71 |
| Name reservation fee | LSL 50 | $7 |
| Stamp duty | LSL 20 | $3 |
| Legal/consultancy fees (average for standard lawyer assistance) | LSL 500 | $71 |
| Minimum capital requirement | LSL 30 | $4 |
| Total Average Formation Cost | LSL 1,100 | $157 |
The total typical amount to budget for establishing a Private Company (Pty) Ltd in Lesotho is around LSL 1,100 (approximately $157 at a rate of 7.0 LSL/USD in 2025). This includes all government fees, a basic legal review, and the minimum paid-in capital.
Annual Maintenance Costs for Lesotho Companies
Once established, there are recurring obligations to stay compliant. The following table outlines the principal annual costs associated with maintaining a standard active private company in Lesotho.
| Item | Annual Cost (LSL) | Annual Cost (USD, @7.0 LSL/USD) |
|---|---|---|
| Annual return filing fee | LSL 100 | $14 |
| Accounting/auditing services (minimum for small company) | LSL 200 | $29 |
| Legal/secretarial services (if outsourced, average) | LSL 900 | $129 |
| Total Annual Maintenance (min–max range) | LSL 300 – 1,200 | $43 – $171 |
Most companies can expect an annual spend between LSL 300 and 1,200 (roughly $43 to $171) depending on the level of external professional support engaged, such as secretarial or outsourced legal services.
Official References
Pro Tips for Managing Company Costs in Lesotho
- Allocate sufficient funds for initial legal review and compliance documents to avoid delays during registration. Many delays stem from incomplete paperwork or missing fees.
- Leverage centralized services at the One-Stop Business Facilitation Centre to streamline your setup and minimize redundant costs.
- For maintenance, consider bundling accounting and secretarial tasks with one provider to potentially reduce annual outsourced costs.
- Monitor exchange rates if paying international consultants or if your capital inflow is from abroad, as LSL/USD exchange movements can alter real costs.
- Timely annual return filings help avoid penalties and keep your business in good standing with government registries.
Key Takeaways
Setting up and maintaining a typical private company in Lesotho is straightforward and cost-effective in 2025. Expect outlays of around LSL 1,100 ($157) for creation and annual compliance costs between LSL 300 and 1,200 ($43–$171). All regulatory fees and average advisory costs are clear, making budgeting direct for most standard operations. Rely on official government guidance to maintain compliance and minimize unexpected expenditure, and remember that leveraging bundled professional services may deliver further economies for ongoing requirements.