OpenAccountants/Eswatini/Eswatini Personal Income Tax

Eswatini Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: personal income tax for Eswatini (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — Eswatini, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Band 1 — SZL 0 to 100,000

20% of taxable income (SZL 0 plus 20% of the excess over SZL 0)Income Tax Order, 1975View source ↗

Band 2 — SZL 100,001 to 150,000

SZL 20,000 plus 25% of the excess over SZL 100,000Income Tax Order, 1975View source ↗

Band 3 — SZL 150,001 to 200,000

SZL 32,500 plus 30% of the excess over SZL 150,000Income Tax Order, 1975View source ↗

Band 4 — above SZL 200,000

SZL 47,500 plus 33% of the excess over SZL 200,000Income Tax Order, 1975View source ↗

Standard annual tax rebate (primary)

SZL 8,200 per yearIncome Tax Order, 1975View source ↗

Senior citizen rebate (age 60+)

SZL 10,900 per yearIncome Tax Order, 1975View source ↗

Effective tax-free threshold

Approximately SZL 41,000 of annual taxable income (point at which the standard rebate fully offsets tax)Income Tax Order, 1975View source ↗

Non-resident rate treatment

Non-residents are taxed at the same graduated rates on Eswatini-source incomeIncome Tax Order, 1975View source ↗

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 employersIncome Tax (Employees' Tax) provisions / Income Tax Order, 1975View source ↗

PAYE remittance deadline

Within 7 days after the end of the month in which remuneration was paidIncome Tax Order, 1975View source ↗

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, 1975View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

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)

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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)