LS tractors come from South Korea, where Korea Heavy Industries began building tractors with Fiat in 1977; LS Mtron took over that division and the LS line dates from 1983. LS Tractor USA opened its headquarters and assembly plant in Battleboro, North Carolina in 2009, now assembles in North Carolina, Louisiana and California, and counts more than 350 independent dealers in the US and Canada. LS has also built lower-horsepower tractors for CNH under an OEM agreement, which is why owners recognise some LS compacts in New Holland blue, though the Workmaster 35C and 40C that CNH showed in February 2026 were described as designed in-house.
The engine changes as the frame grows. The MT1 sub-compacts (MT122, MT125) use Yanmar three-cylinders held under 25 hp, the XJ2025H a Mitsubishi, and the MT2 compacts a mix of the two; LS restyled the MT2 in early 2024. The MT3 and MT4 run LS's own common-rail engines, and in the MT3 range H means hydrostatic, C a cab and HC both. The MT4 was redone in May 2024 at 63 and 73 hp with a cab 15 percent roomier, and the MT7 added the 74 hp MT774 in April 2024 below the 100 hp MT7101.
Every LS gets two years of bumper-to-bumper cover, and most models six years of limited powertrain cover, parts and labor, with no deductible. Owners buy on money: reported deals bundle the tractor, loader and several implements at zero percent over ten years, often thousands under a Kubota or Deere. The cautions are the dealer (experienced buyers say plenty of LS dealerships are thin, and one with a real parts and service department is worth a few dollars a month more) and, on the smallest machines, stock front tires and a loader joystick linkage that draw repeat complaints.