OpenAccountants/Eswatini/Eswatini Tax Overview

Eswatini Tax Overview

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: tax overview 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.

Eswatini tax overview summary

Eswatini (formerly Swaziland) taxes income on a source basis administered by the Eswatini Revenue Service. Income tax, VAT and customs are the principal taxes; figures below reflect the 2025 position and should be confirmed against the Income Tax Order and current ERS notices.

National tax authority

Eswatini Revenue Service (ERS) (formerly Swaziland Revenue Authority)Revenue Authority Act, 2008View source ↗

Currency

Swazi Lilangeni (SZL), plural Emalangeni; pegged 1:1 to the South African RandCentral Bank of Eswatini Order

Tax year for individuals

1 July to 30 JuneIncome Tax Order, 1975View source ↗

Tax year for companies

1 July to 30 June (or the company's own financial year-end)Income Tax Order, 1975View source ↗

Basis of taxation

Source basis — all income derived from or deemed derived from a source within Eswatini is taxable, regardless of the recipient's residenceIncome Tax Order, 1975View source ↗

Top personal income tax rate

33% on annual taxable income above SZL 200,000Income Tax Order, 1975View source ↗

Corporate income tax rate

25% (reduced from 27.5% for year-ends after 31 December 2024)Income Tax Order, 1975View source ↗

Does Eswatini have VAT?

Yes — VAT applies at a standard rate of 15%Value Added Tax Act, 2011View source ↗

Individual income tax return deadline

Returns due after the 30 June year-end as notified by the ERS (typically within a few months of year-end) ((approx — confirm))Income Tax Order, 1975View source ↗

Company income tax return deadline

Within 120 days of the 30 June year-end (extensions routinely granted, typically a further 60 days)Income Tax Order, 1975View source ↗

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

The full Guide

Eswatini tax system at a glance

Eswatini tax overview summary — Eswatini (formerly Swaziland) taxes income on a source basis administered by the Eswatini Revenue Service. Income tax, VAT and customs are the principal taxes; figures below reflect the 2025 position and should be confirmed against the Income Tax Order and current ERS notices.
National tax authority — Eswatini Revenue Service (ERS) (formerly Swaziland Revenue Authority) (Revenue Authority Act, 2008)
Currency — Swazi Lilangeni (SZL), plural Emalangeni; pegged 1:1 to the South African Rand (Central Bank of Eswatini Order)
Tax year for individuals — 1 July to 30 June (Income Tax Order, 1975)
Tax year for companies — 1 July to 30 June (or the company's own financial year-end) (Income Tax Order, 1975)
Basis of taxation — Source basis — all income derived from or deemed derived from a source within Eswatini is taxable, regardless of the recipient's residence (Income Tax Order, 1975)
Top personal income tax rate — 33% on annual taxable income above SZL 200,000 percent (Income Tax Order, 1975)
Corporate income tax rate — 25% (reduced from 27.5% for year-ends after 31 December 2024) percent (Income Tax Order, 1975)
Does Eswatini have VAT? — Yes — VAT applies at a standard rate of 15% (Value Added Tax Act, 2011)
Individual income tax return deadline — Returns due after the 30 June year-end as notified by the ERS (typically within a few months of year-end) ((approx — confirm)) (Income Tax Order, 1975)
Company income tax return deadline — Within 120 days of the 30 June year-end (extensions routinely granted, typically a further 60 days) (Income Tax Order, 1975)

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Eswatini tax system at a glance

Eswatini tax overview summary — Eswatini (formerly Swaziland) taxes income on a source basis administered by the Eswatini Revenue Service. Income tax, VAT and customs are the principal taxes; figures below reflect the 2025 position and should be confirmed against the Income Tax Order and current ERS notices.

National tax authority — Eswatini Revenue Service (ERS) (formerly Swaziland Revenue Authority) (Revenue Authority Act, 2008)

Currency — Swazi Lilangeni (SZL), plural Emalangeni; pegged 1:1 to the South African Rand (Central Bank of Eswatini Order)

Tax year for individuals — 1 July to 30 June (Income Tax Order, 1975)

Tax year for companies — 1 July to 30 June (or the company's own financial year-end) (Income Tax Order, 1975)

Basis of taxation — Source basis — all income derived from or deemed derived from a source within Eswatini is taxable, regardless of the recipient's residence (Income Tax Order, 1975)

Top personal income tax rate — 33% on annual taxable income above SZL 200,000 percent (Income Tax Order, 1975)

Corporate income tax rate — 25% (reduced from 27.5% for year-ends after 31 December 2024) percent (Income Tax Order, 1975)

Does Eswatini have VAT? — Yes — VAT applies at a standard rate of 15% (Value Added Tax Act, 2011)

Individual income tax return deadline — Returns due after the 30 June year-end as notified by the ERS (typically within a few months of year-end) ((approx — confirm)) (Income Tax Order, 1975)

Company income tax return deadline — Within 120 days of the 30 June year-end (extensions routinely granted, typically a further 60 days) (Income Tax Order, 1975)