The objective of this consultancy was to support the Lesotho Tourism Development Corporation to identify investment gaps and develop an investment policy and a tourism specific incentives package that encourages tourism investment opportunities in Lesotho by foreign and local investors. The policy was developed through detailed benchmarking of existing investment policies and incentives in 5 regional SADC countries (South Africa, Zimbabwe, Tanzania, Botswana, and Namibia) to identify best practices to stimulate tourism investment in Lesotho.