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AfricaSouthern AfricaLS
Lesotho
AI Agent Legal Status: undefined · Autonomy: none
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1Score /10
Legal Framework
Lesotho has no AI-specific regulation. General commercial law based on Roman-Dutch law and customary law applies. Digital governance is minimal.
Key Laws & Regulations
- ◆Companies Act 2011
- ◆Communications Act 2012
Business Formation
Private company and public company available. Registration through the Registrar of Companies.
Tax Implications
Corporate tax rate of 25%. VAT at 15%.
Opportunities
Proximity to South Africa and lower labor costs could support niche technology outsourcing.
Highlights
Landlocked within South Africa, providing access to SA infrastructure and markets.
Risks & Challenges
Very small market, political instability, and extreme dependence on South Africa.