The legal system of Lesotho
Substantive private law is Roman-Dutch received through the Cape, with English procedure and criminal law. What distinguishes Lesotho is that its customary law was reduced to writing as the Laws of Lerotholi, so customary rules on chieftainship, succession and land are construed as a text rather than proved as fact by expert evidence — a difference that changes litigation practice compared with every neighbour. Land is vested in the Basotho Nation with the King as trustee and is held on lease rather than freehold, so ordinary conveyancing concepts do not transfer.
Legal tradition
Lesotho belongs to the mixed roman-dutch and english common law tradition. Substantive private law is Roman-Dutch received through the Cape, with English procedure and criminal law. What distinguishes Lesotho is that its customary law was reduced to writing as the Laws of Lerotholi, so customary rules on chieftainship, succession and land are construed as a text rather than proved as fact by expert evidence — a difference that changes litigation practice compared with every neighbour. Land is vested in the Basotho Nation with the King as trustee and is held on lease rather than freehold, so ordinary conveyancing concepts do not transfer.
How power is divided
Unitary with ten districts, and a recognised hierarchy of chiefs exercising customary functions over land allocation and local dispute resolution. The Senate includes the twenty-two principal chiefs ex officio.
Where law comes from
- Constitution
- Supreme law; inconsistent legislation is void.
- Acts of Parliament
- Primary legislation of the bicameral Parliament.
- Roman-Dutch common law
- Substantive private law drawn through Cape and South African authority.
- Laws of Lerotholi
- Codified customary law on chieftainship, succession, marriage and land.
- Case law
- Binding precedent from the Court of Appeal downwards.
The legal profession
A split profession in form — advocates and attorneys are separately admitted under the Legal Practitioners Act — though in practice many practitioners hold both admissions; the Law Society of Lesotho regulates the attorneys' branch.
Law by topic in Lesotho
- Tax LawIncome Tax Order with a 25 per cent company rate and 15 per cent VATThe Income Tax Order 9 of 1993 charges income tax, with the standard company rate at 25 per cent and manufacturing income taxed at 10 per cent to support the garment sector. VAT is 15 per cent. The Revenue Services Lesotho administers both.
- Immigration & NationalityImmigration permits with a special relationship to South AfricaEntry and residence are governed by the Aliens Control Act, with work permits required for foreign employment. The dominant practical feature is Lesotho's enclave position: movement to and from South Africa is governed by bilateral arrangements including the Lesotho Exemption Permit dispensation on the South African side.
- Property & LandAll land vested in the Basotho Nation, allocated as leases under the Land Act 2010Land is vested in the Basotho Nation and held in trust by the King. Private interests take the form of leases granted under the Land Act 8 of 2010, administered by the Land Administration Authority. Allocation in rural areas involves chiefs and Community Councils, and the 2010 Act notably allowed women to hold allocated land in their own right.
- Employment & LabourLabour Code Order 1992 with the DDPR and a Labour CourtThe Labour Code Order 24 of 1992 governs employment, with the Directorate of Dispute Prevention and Resolution conciliating and arbitrating disputes before the Labour Court. The textile and garment sector, Lesotho's largest formal employer, is heavily covered by sectoral minimum wages set annually.
- Civil ProcedureHigh Court Rules 1980 with Roman-Dutch prescription and a Commercial CourtCivil procedure follows the High Court Rules 1980, with a Commercial Court division established to expedite business disputes. Prescription follows Roman-Dutch principles as applied through the Prescription Act. Appeals lie to the Court of Appeal, which sits in sessions.
- Criminal LawPenal Code Act 2010 codifying formerly Roman-Dutch common-law crimesThe Penal Code Act 6 of 2010 codified the substantive criminal law, which had previously rested on Roman-Dutch common-law crimes supplemented by statute. The death penalty remains available for murder and treason but no execution has been carried out since 1995. Procedure follows the Criminal Procedure and Evidence Act 1981.
- Business & CorporateCompanies Act 18 of 2011 with one-stop registration and no minimum capitalThe Companies Act 18 of 2011 modernised company law, removing minimum capital and permitting single-member companies. Registration is through the One Stop Business Facilitation Centre. Lesotho's commercial law otherwise remains Roman-Dutch, received via the Cape.
- Family LawCivil and customary marriage under Roman-Dutch law with Laws of LerotholiMarriage may be civil, under the Marriage Act, or customary under the Laws of Lerotholi. The Legal Capacity of Married Persons Act 9 of 2006 abolished the husband's marital power in civil marriages. Customary marriage requires bohali (bridewealth) and may be polygynous.
- Constitutional Law1993 Constitution, a constitutional monarchy, and a Court of Appeal apexThe 1993 Constitution restored civilian rule and establishes the King as a constitutional monarch who reigns but does not govern. Chapter II contains fundamental human rights; Chapter III sets non-justiciable principles of state policy. The Court of Appeal is the apex, above the High Court which hears constitutional matters at first instance.
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