Tourism Levy

The Tourism Amendment Act, 2006, Section 18B state that The Ministry may, by notice published in the Gazette, charge Tourism Enterprises a levy to be known as the Tourism Levy. The Tourism Levy is one of the highly used methods by governments in collection of revenue from the tourism related entities within countries over decades. Lesotho through the Tourism Levy Regulation 2021, amended in September 2022, started to collect the Tourism Levy in October 2022 through Tourism Enterprises such as Accommodation, Travel Agents, Tour Operators, Event Organizers and Attractions.