This article examines Immigration and Nationality Law in East Africa: Citizenship, Residency, and Free Movement: Fiscal Dimensions and Revenue Implications with a focused emphasis on Lesotho within the field of Business. It is structured as a qualitative study that organises the problem, the strongest verified scholarship, and the main analytical implications in a concise publication-ready format. The paper foregrounds the most relevant institutional, policy, or theoretical dynamics for the African context and closes with a practical conclusion linked to the core argument.