Eswatini Personal Income Tax

Personal income tax bands and rates (2025)

• Band 1 — SZL 0 to 100,000 — 20% of taxable income (SZL 0 plus 20% of the excess over SZL 0) percent (Eswatini applies the same graduated rate table to residents and non-residents, with relief delivered through annual tax rebates rather than a zero-rate band. Applied for the 2025 tax year per the ERS / PwC summary.) (Income Tax Order, 1975)
• Band 2 — SZL 100,001 to 150,000 — SZL 20,000 plus 25% of the excess over SZL 100,000 (Income Tax Order, 1975)
• Band 3 — SZL 150,001 to 200,000 — SZL 32,500 plus 30% of the excess over SZL 150,000 (Income Tax Order, 1975)
• Band 4 — above SZL 200,000 — SZL 47,500 plus 33% of the excess over SZL 200,000 (Income Tax Order, 1975)
• Standard annual tax rebate (primary) — SZL 8,200 per year SZL/year (Income Tax Order, 1975)
• Senior citizen rebate (age 60+) — SZL 10,900 per year SZL/year (Income Tax Order, 1975)
• Effective tax-free threshold — Approximately SZL 41,000 of annual taxable income (point at which the standard rebate fully offsets tax) SZL/year (Income Tax Order, 1975)
• Non-resident rate treatment — Non-residents are taxed at the same graduated rates on Eswatini-source income (Income Tax Order, 1975)
• Residence concept — Eswatini taxes on source rather than residence; an individual is broadly treated as resident if ordinarily resident or physically present in Eswatini for a substantial part of the year (approx — confirm day-count test) (Income Tax Order, 1975)
• Employment income collection — Employment income is collected through monthly PAYE withholding by employers (Income Tax (Employees' Tax) provisions / Income Tax Order, 1975)
• PAYE remittance deadline — Within 7 days after the end of the month in which remuneration was paid (Income Tax Order, 1975)
• Annual return filing — Individuals with income beyond fully-taxed employment must file an annual income tax return with the ERS after 30 June (approx — confirm exact deadline) (Income Tax Order, 1975)