Source-cited draft: tax overview for Eswatini (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Eswatini tax system at a glance | 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 RandCentral Bank of Eswatini Order | |
| Tax year for individuals | 1 July to 30 JuneIncome 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 residenceIncome Tax Order, 1975 | |
| Top personal income tax rate | 33% on annual taxable income above SZL 200,000 |
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.
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| Corporate income tax rate | 25% (reduced from 27.5% for year-ends after 31 December 2024)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)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 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.