Maseru is the capital and only sizable city of Lesotho. Commerce in Maseru is centred around two neighbouring central business districts. The western business district holds larger office buildings, department stores and several banks. The eastern business district hosts mainly smaller businesses, markets and street vendors. The central business districts are the largest employment centres within the city.

Lesotho is in Southern Africa, enclaved by South Africa. The climate is temperate with cool to cold, dry winters and hot and wet summers.

The official language is English. Sesotho is most commonly used. The main religion is Christianity.

The economy of Lesotho's economy is based on diamonds exported all over the world and water sold to South Africa, manufacturing, agriculture, livestock, and to some extent the earnings of labourers employed in South Africa.

Business dress is usually a formal suit and tie for men and a two-piece suit or equivalent for women.

The security risk for expatriates in Lesotho is medium. Risks include petty crime, armed robbery, political instability and protest action.

The currency of Lesotho is the Lesotho Loti (LSL). While ATMs are available in Maseru, not all international cards are accepted. Major credit cards are accepted at some shops and restaurants.

Medical facilities are very basic. Expatriates use medical facilities in Bloemfontein, South Africa 140km from Maseru.

The population of Maseru is 228,000 (2018 est.), while the inflation rate (CPI) is 5.6% for Lesotho as at November 2018.

Xpatulator Hypothetical Tax for Lesotho is based on the current personal income tax rates which are progressive up to 30%.

The cost of living for expatriates / professional migrants in Maseru as at 1 January 2019 is very low in comparison to other places in the world.

Maseru is ranked as a extreme hardship location.