---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "africa_south", "esaamlg", "unknown"]
aliases: ["LS", "LSO"]
created: 2026-04-13
updated: 2025-01-01
compile_into: ["[[country--lesotho]]"]
sources:
  - name: "Central Bank of Lesotho"
    url: "https://centralbank.org.ls"
    type: "official"
---

# 🇱🇸 [[country--lesotho|Lesotho]] (LS) — Crypto Regulation

> No explicit regulatory framework or guidance on cryptocurrency was found on the Central Bank of Lesotho website or related official sources. The country currently has no known crypto-specific laws or licensing regimes.

## Overview

| Field | Value |
|-------|-------|
| Status | unknown |
| Risk Score | 55/100 (High Risk) |
| Enforcement Level | None |
| Region | [[domain--africa|africa south]] |
| Currency | [[entity--lsl|LSL]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | No specific guidance |
| Capital Gains (Corporate) | No specific guidance |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | No specific guidance |
| Airdrop Tax | No specific guidance |

No crypto-specific tax guidance.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | [[entity--cbl|CBL]] |
| Framework | No crypto framework |
| Ease | N/A |
| Cost | N/A |
| Timeline | N/A months |

No crypto licensing framework.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | partially_compliant |

## DeFi

**Status:** Unclear

No regulation.

## Stablecoins

**Status:** no_rules

No framework.

## NFTs

**Status:** no_rules

No regulation.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.07/kWh |
| Renewable Energy | 15% |
| Climate | temperate |
| Infrastructure | fair |

Electricity cost is relatively low at $0.07/kWh with 15% renewable energy share. Mining legality is not explicitly regulated but not banned. Infrastructure is fair given the developing status of the country.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 40/100 |
| Ease of Business | difficult |
| Internet Freedom | partly_free |
| Banking Access | restricted |

## Enforcement

No known enforcement actions.

## CBDC Status: none

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [Central Bank of Lesotho](https://centralbank.org.ls)