= Doing Business reform making it easier to do business. 
= Doing Business reform making it more difficult to do business.
DB2013:
Starting a Business:
Lesotho made starting a business easier by creating a one-stop shop for company incorporation and by eliminating the requirements for paid-in minimum capital and for notarization of the articles of association.
Protecting Investors:
Lesotho strengthened investor protections by increasing the disclosure requirements for related-party transactions and improving the liability regime for company directors in cases of abusive related-party transactions.
DB2012:
Enforcing Contracts:
Lesotho made enforcing contracts easier by launching a specialized commercial court.
DB2009:
Starting a Business:
One stop shop reforms consolidated and simplified business registration processes and improved efficiency at the registry, substantially reducing the number of days to obtain a business license.
DB2008:
Registering Property:
Property registration was made easier for women by allowing married women to transfer land without their husband's signature.
Paying Taxes:
Lesotho reduced the tax burden for companies by reducing CIT and made it easier to pay taxes for companies by spreading the use of e-filing and e-payment.