The Tourism Levy is a mandatory charge obligatory on guests to pay at the selected tourism businesses to support the development and promotion of the tourism industry in Lesotho. The levy contributes to infrastructure development, destination marketing, training, and other tourism initiatives.
- Who is required to collect the Tourism Levy?
Accreditation is the official recognition granted to tourism enterprises that comply with national and international standards of operation. Through a structured evaluation process, LTDC certifies businesses that demonstrate excellence in service delivery and infrastructure.
- Accommodation
- Tour Operators
- Travel Agents
- Events Organisers
- Attractions
- Trailered Bikes, boats, and leisure cars at the ports of entry
| Category | Accommodation (per room per night) | Attractions Per Person (per charge) | Border Ports | Events (per ticket sold) | Travel Agents (per flight ticket sold) | Tour Operator (per tourist charged) | |
|---|---|---|---|---|---|---|---|
| Room | 1.50% | ||||||
| Local Children | M5 | ||||||
| Local Adults | M10 | ||||||
| Regional (SADC) Children | M10 | ||||||
| Regional (SADC) Adult | M20 | ||||||
| International Children | M20 | ||||||
| International Adult | M30 | ||||||
| Leisure vehicles | M10 | ||||||
| Leisure Motorbike | M10 | ||||||
| Leisure Boat | M10 | ||||||
| Speed Boat | M10 | ||||||
| Ticket | 1.50% | ||||||
| Flight Ticket | M50 | ||||||
| Per tourist charged | 1.50% |
- How often should the levy be remitted?
Tourism enterprises are required to remit the collected levy monthly, no later than the 10th of the following month. For example, levies collected in January must be remitted by February 10th.
- How do I remit the Tourism Levy?
The levy can be remitted by:
- Direct deposit or electronic transfer to the LTDC’s bank account
- Over-the-counter payment at the LTDC Offices Businesses must include a completed Levy Remittance Return Form with each payment. The reference for payment should be: Name /Category/Month/ Year (e.g., xyzguesthouseJan2024).
- What is the Tourism Levy Return?
The Tourism Levy Return is a monthly form submitted by tourism businesses detailing:
- Total levy collected
- Amount remitted
- Supporting documents (proof of payments or any document relevant)
- Where can I get the Remittance and Return Form?
- How should I keep records for the levy?
Businesses must maintain accurate records of:
- Daily transactions
- Collected levies
- Submitted returns and proof of payments Records must be kept for at least five years and made available for inspection upon request.
- Who do I contact for help?
For assistance or inquiries:
- Visit the LTDC office
- +266 6262 6954
- [email protected]
- Toursim Levy Downloads
