Source-cited draft: company formation & entity choice for Eswatini (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Overview of company formation regulation
Company formation in Eswatini is governed by the Companies Act, 2009, administered by the Registrar of Companies under the Ministry of Commerce, Industry and Trade. The private company limited by shares is the most common vehicle.Companies Act, 2009
Governing company law
Companies Act, 2009 (replacing the Companies Act of 1912)Companies Act, 2009 — https://eswatinilii.org/akn/sz/act/2009/8/eng@1998-12-01
Registration authority
Registrar of Companies, Ministry of Commerce, Industry and TradeCompanies Act, 2009 — https://www.gov.sz/index.php/departments-sp-1596706154?id=522
Private company (Pty Ltd)
Most common entity — has share capital, restricts share transfers, and prohibits public offer of sharesCompanies Act, 2009 — https://eswatinilii.org/akn/sz/act/2009/8/eng@1998-12-01
Public company (Ltd)
Company that may offer shares to the public; subject to additional disclosure and governance requirementsCompanies Act, 2009
Other vehicles
External (branch of foreign) company, sole proprietorship, partnership, and non-profit associationCompanies Act, 2009
Minimum directors
At least one director ((approx — confirm minimum for private vs public company))Companies Act, 2009 — https://eswatinilii.org/akn/sz/act/2009/8/eng@1998-12-01
Minimum share capital
No statutory minimum share capital prescribed for a private companyCompanies Act, 2009 — https://eswatinilii.org/akn/sz/act/2009/8/eng@1998-12-01
Core incorporation documents
Memorandum and Articles of Association lodged with the Registrar of Companies, plus prescribed registration formsCompanies Act, 2009 — https://eswatinilii.org/akn/sz/act/2009/8/eng@1998-12-01
Incorporation steps
Name reservation, prepare and lodge Memorandum & Articles, register with the Registrar of Companies, then obtain a Trading Licence and register for tax (TIN/VAT) and ENPF ((approx — confirm current portal/process))Companies Act, 2009 / Trading Licences Order
Typical timeline and cost
Generally a few weeks; registration fees are modest, but figures vary — confirm current Registrar fee schedule ((approx — confirm))Companies Act, 2009
Core annual compliance
File annual returns with the Registrar, maintain statutory records, prepare audited financial statements, hold an AGM, and renew the Trading Licence ((approx — confirm audit/AGM thresholds))Companies Act, 2009
Tax registration on formation
New companies must obtain a Taxpayer Identification Number from the ERS and register for VAT if turnover meets the thresholdIncome Tax Order, 1975 / Value Added Tax Act, 2011 — https://www.ers.org.sz/Registration
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