The 60-second version
Lesotho exit needs employer PAYE certificate and LRA compliance letter. I export pension statements, close LSL account, wire to NRE, and map RNOR.
PAYE proof before maloti account closure
Lesotho taxes residents on worldwide income — I obtain PAYE reconciliation and LRA TIN clearance.
South African enclave workers may have dual payroll — retain both certificates.
Neighbour: Eswatini guide.
Lesotho lanes
| Item | Lesotho | India |
|---|---|---|
| PAYE | Ends | Residency tax |
| Pension | Statement | Form 67 |
| LSL bank | Close | NRE wire |
Exit
Settlement
Employer letter.
LRA cert
TIN clearance.
Wire
LSL to NRE.
Flow
Lesotho kit
- TIN.
- PAYE cert.
- SWIFT.
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SA payroll overlap
If paid via South African entity too — separate SA exit proof.
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0 of 4 checked
Partial-year income?
Yes if Lesotho-source.
RNOR?
May be exempt if conditions met.
Remote work?
India taxes from return date.
Form 67?
If overlap-year double tax.
Property?
Schedule FA.
Dual payroll?
Form 67 for both countries if same FY.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.