Source-cited draft: corporate income tax for Eswatini (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Standard corporate income tax rate
25% (for year-ends after 31 December 2024; previously 27.5%)Income Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/taxes-on-corporate-income
Corporate tax base
All income derived from sources within or deemed within Eswatini, irrespective of the recipient's residenceIncome Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/taxes-on-corporate-income
Development Approval Order incentive rate
A reduced rate (commonly 10%) may apply to approved enterprises granted Development Approval Order status (approx — confirm current incentive terms)Income Tax (Development Approval Order) provisions / Income Tax Order, 1975
Withholding tax on dividends (non-resident)
15% (reduced to 12.5% for companies in Botswana/Lesotho/South Africa; 10% under the SA DTA where holding exceeds 25%)Income Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/withholding-taxes
Withholding tax on interest (non-resident)
10%Income Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/withholding-taxes
Withholding tax on royalties and management fees (non-resident)
15% (a 5% refund may be available where a DTA applies, on application)Income Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/withholding-taxes
Withholding tax on non-resident contractors/professionals
15%Income Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/withholding-taxes
Withholding tax on entertainers and sportspersons (non-resident)
15%Income Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/withholding-taxes
Corporate return filing deadline
Within 120 days of the 30 June year-end (extensions routinely granted, typically a further 60 days)Income Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/tax-administration
First provisional tax installment
Due within six months of the company's financial year-endIncome Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/tax-administration
Second provisional tax installment
Due no later than the last day of the company's financial yearIncome Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/tax-administration
Tax audit lookback period
Departmental practice is to audit going back four years; there is no statute of limitationsIncome Tax Order, 1975 — https://taxsummaries.pwc.com/eswatini/corporate/tax-administration
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Eswatini levies company tax on income from a source within or deemed within the country. The headline rate was reduced to 25% for year-ends after 31 December 2024. Withholding taxes apply to a range of payments, especially to non-residents.
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Other Eswatini computations in the OpenAccountants Tax Library.