Key statistical conceptData are on a fiscal year basis beginning 1st April. For example, the data for 2021 represent April 2021 to March 2022. Data are reported on a cash basis.
Heading 2000: Social security contributions for Lesotho are deemed to be null as they do not meet the criteria to be classified as social security contributions set out in the OECD classification of taxes in the Interpretative Guide.
Heading 5121: The oil levy, road maintenance levy, motor vehicle assurance and petroleum levy do not form part of the SACU Common Revenue Pool. Revenue from the road maintenance levy, motor vehicle assurance and petroleum levy are transferred to the Road fund and Petroleum Fund.
Data are on a fiscal year basis beginning 1st April. For example, the data for 2021 represent April 2021 to March 2022. Data are reported on a cash basis.