ISO 3166-2:LS is the entry for Lesotho in ISO 3166-2, part of the ISO 3166 standard published by the International Organization for Standardization (ISO), which defines codes for the names of the principal subdivisions (e.g., provinces or states) of all countries coded in ISO 3166-1.

Currently for Lesotho, ISO 3166-2 codes are defined for 10 districts.

Each code consists of two parts, separated by a hyphen. The first part is LS, the ISO 3166-1 alpha-2 code of Lesotho. The second part is a letter (A–K except I).

Subdivision names are listed as in the ISO 3166-2 standard published by the ISO 3166 Maintenance Agency (ISO 3166/MA).

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The following changes to the entry have been announced in newsletters by the ISO 3166/MA since the first publication of ISO 3166-2 in 1998:

• Subdivisions of Lesotho
• FIPS region codes of Lesotho
• Neighbouring country: ZA

• ISO Online Browsing Platform: LS
• Districts of Lesotho , Statoids.com