Country guide

Lesotho

Lesotho uses a Revenue Services Lesotho Taxpayer Identification Number (TIN) allocated to registered taxpayers. Current RSL forms show a 10-digit numeric TIN with a hyphen before the final digit, while older RSL forms still distinguish an old 9-digit numeric TIN. The TIN is used across income tax, customs and excise, and VAT; VAT registration numbers are not modelled as separate TIN types.

LS LSO 2 TIN types Last reviewed 2026-06-02

TIN types

2 published formats. Open a type to see examples, structure details, and official sources.

Validate Lesotho TIN

Lesotho Taxpayer Identification Number (new format)

Current Individuals Entities

Revenue Services Lesotho (RSL)

Current numeric taxpayer identifier used by registered individual and business taxpayers in Lesotho.

Details

Examples

123456789-0 200000000-0

Where to find it

On RSL registration records, tax forms, tax correspondence, and tax payment references.

Common names

TIN Taxpayer Identification Number

Structure

1-9 Core number Nine-digit taxpayer number shown before the separator.

10 Final digit Final numeric character shown after the separator.

Official source

rsl.org.ls

Lesotho Taxpayer Identification Number (old format)

Legacy Individuals Entities

Revenue Services Lesotho (RSL)

Older numeric taxpayer identifier still shown in RSL registration forms as TIN (Old).

Details

Examples

12345678-9 10000000-1

Where to find it

On older RSL registration records, older tax forms, and RSL amendment forms that request TIN (Old).

Common names

TIN (Old) Old Taxpayer Identification Number

Structure

1-8 Core number Eight-digit taxpayer number shown before the separator.

9 Final digit Final numeric character shown after the separator.

Official source

rsl.org.ls eservices.rsl.org.ls