Residence permit for employees
business, doctors and nurses, teachers
Foreigners employed in Lesotho apply for a residence permit in a work category (business, doctors and nurses, teachers). Each needs a certified copy of a work permit, an employment contract and tax clearance. The work permit itself comes from the labour authority.
Life in Lesotho
Money
3
Currency
Lesotho Loti
LSL
Lesotho Loti
Cost of living
35
Price level · US = 100
World Bank price levels, 2025
Tax
20–30%
Income tax (national)
VAT 15%
2026/27 PAYE: 20% on the first LSL 6,480 a month and 30% above, less a non-refundable tax credit of LSL 1,020 a month (so salaries up to LSL 5,100 a month pay no tax).
Living
1
Happiness
#124 of 145 countries
World Happiness Report 2025
Your edge here Members
What gives you an edge here: passports, visas and permits you hold, work, study, language and family ties
Who it’s for
Foreign employees, including business staff, doctors, nurses and teachers, with a work permit for Lesotho.
Eligibility
Work permit
A certified copy of a work permit and an employment contract.
Tax clearance
Tax clearance certificate (personal and, for business, company).
Professional registrationDoctors and nurses
Doctors and nurses need a certificate of registration with the medical council.
A sneak peek at what's inside
- Next requirementGovernment school teachers
- Document checklistFilled medical form
- FeesResidence permit - business / doctors and nurses - 2 years
The full requirements are for members
Create an account and subscribe to see every requirement, the full document checklist, fees, steps, processing times and conditions, and how your profile compares.
- 1 more requirement
- 10 documents
- 2 fees
- 3 steps
- Processing times and conditions
Places to visit in Lesotho
Attractions picked for you, based on your profile and interests.
Finding places for you…
Official sources
Other routes to Lesotho
- Visit & tourismVisitor visa and visa-exempt entry
- StudyResidence permit - study permit
- FamilyResidence permit - joining spouse, parents or relative
- Investors & entrepreneursBusiness people residence permit
Work permits in other countries
- LithuaniaNational D visa and temporary residence permit for work
- LuxembourgResidence permit 'EU Blue Card'
- LatviaTemporary residence permit for employment
- LibyaRecruitment permit for foreign workers (Ministry of Labour and Rehabilitation) and residence/work visa
- MoroccoVisa of the foreign employee's work contract (contrat de travail d'étranger, via TAECHIR) and carte d'immatriculation
- MonacoMonaco hiring permit and work permit
