Scotland said the “groundbreaking” study was part of a wider Commonwealth initiative to encourage all countries to put a price tag on violence against women and girls.
Nations that argued they did not have the money to tackle the issue should look at how much it was already costing them, she said.
Lesotho’s gender minister Mahali Phamotse said domestic violence was impeding development in the mountain kingdom and the study would shape efforts to address that.
Recommendations included training health staff, teachers and the private sector, improving data collection and enacting a long-awaited domestic violence bill.
Scotland has made tackling domestic violence a key plank of her leadership of the Commonwealth.
The Lesotho study revealed not only the direct costs of domestic violence, but also the broader economic impact.
It said victims’ annual income losses – which exceeded $20m – led to reduced spending power, which had knock-on effects on the wider economy, while missed school affected girls’ future earning potential.
Scotland hoped the greater global focus on domestic abuse, which has soared during lockdowns to curb the spread of coronavirus, would spur more governments to take action.