Lesotho advances plans for High-Net-Worth Individual taxation framework

As African countries explore new ways to strengthen domestic revenue mobilisation, increasing attention is being given to the taxation of High-Net-Worth Individuals (HNWIs) and other high-value taxpayers. Effective HNWI programmes can help tax administrations improve compliance, better understand complex taxpayer structures, and ensure that tax systems remain fair and equitable.

In Lesotho, ATAF worked with the Revenue Services Lesotho to develop a framework and strategy for the taxation of High-Net-Worth Individuals and VIP taxpayers.

The engagement brought together leadership and technical teams to explore practical approaches for identifying potential HNWI taxpayer populations, strengthening compliance management, and developing an implementation roadmap tailored to the country’s specific context.

The mission was led by the ATAF Income Tax Specialist, Mr Paul Khanare, and ATAF Specialist in Applied Research and Statistics, Mr Ronald Waiswa, together with Mr Michael Mwaura of the Kenya Revenue Authority.

The initiative built on ATAF’s recently developed Guide on Effective Taxation of High-Net-Worth Individuals in Africa, which provides practical guidance to member countries seeking to establish or strengthen HNWI programmes as part of broader efforts to enhance domestic revenue mobilisation.