OpenAccountants/Eswatini/Eswatini VAT / GST

Eswatini VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst 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.

Standard VAT rate

15Value Added Tax Act, 2011 (https://taxsummaries.pwc.com/eswatini/corporate/other-taxes)

Zero rate

0Value Added Tax Act, 2011 (Second Schedule) (https://www.ers.org.sz/VAT/ZeroRated)

Exempt supplies

Certain supplies are exempt (e.g. residential land and buildings, passenger transport, financial and welfare services) — no VAT charged and no input recoveryValue Added Tax Act, 2011 (https://www.ers.org.sz/ExemptSupplies)

Compulsory VAT registration threshold

Annual taxable turnover exceeding SZL 500,000 historically; current ERS guidance indicates SZL 900,000Value Added Tax Act, 2011 (https://www.ers.org.sz/Registration)

Voluntary registration

Businesses below the compulsory threshold may apply to register voluntarilyValue Added Tax Act, 2011 (https://www.ers.org.sz/Registration)

VAT return filing frequency

Monthly (standard tax period of one calendar month)Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini)

VAT return and payment deadline

By the 20th day of the month following the tax periodValue Added Tax Act, 2011

Reverse charge on imported services

A recipient of imported services for non-taxable use must account for VAT on those services (reverse charge)Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini)

VAT on imported goods

Import VAT at 15% is charged on the customs value of imported goods (plus duty) at the point of entryValue Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini)

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

The full Guide

VAT rates, registration and filing

Standard VAT rate — 15 percent (Value Added Tax Act, 2011 (https://taxsummaries.pwc.com/eswatini/corporate/other-taxes))
Zero rate — 0 percent (On supplies listed in the VAT Act schedules (e.g. exports, certain basic foodstuffs such as prescribed brown bread, and agricultural inputs)) (Value Added Tax Act, 2011 (Second Schedule) (https://www.ers.org.sz/VAT/ZeroRated))
Exempt supplies — Certain supplies are exempt (e.g. residential land and buildings, passenger transport, financial and welfare services) — no VAT charged and no input recovery (Value Added Tax Act, 2011 (https://www.ers.org.sz/ExemptSupplies))
Compulsory VAT registration threshold — Annual taxable turnover exceeding SZL 500,000 historically; current ERS guidance indicates SZL 900,000 SZL/year ((approx — confirm current threshold; sources conflict between SZL 500,000 and SZL 900,000)) (Value Added Tax Act, 2011 (https://www.ers.org.sz/Registration))
Voluntary registration — Businesses below the compulsory threshold may apply to register voluntarily (Value Added Tax Act, 2011 (https://www.ers.org.sz/Registration))
VAT return filing frequency — Monthly (standard tax period of one calendar month) (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))
VAT return and payment deadline — By the 20th day of the month following the tax period day of month ((approx — confirm exact due date in VAT Act)) (Value Added Tax Act, 2011)
Reverse charge on imported services — A recipient of imported services for non-taxable use must account for VAT on those services (reverse charge) (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))
VAT on imported goods — Import VAT at 15% is charged on the customs value of imported goods (plus duty) at the point of entry (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))

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VAT rates, registration and filing

Standard VAT rate — 15 percent (Value Added Tax Act, 2011 (https://taxsummaries.pwc.com/eswatini/corporate/other-taxes))

Zero rate — 0 percent (On supplies listed in the VAT Act schedules (e.g. exports, certain basic foodstuffs such as prescribed brown bread, and agricultural inputs)) (Value Added Tax Act, 2011 (Second Schedule) (https://www.ers.org.sz/VAT/ZeroRated))

Exempt supplies — Certain supplies are exempt (e.g. residential land and buildings, passenger transport, financial and welfare services) — no VAT charged and no input recovery (Value Added Tax Act, 2011 (https://www.ers.org.sz/ExemptSupplies))

Compulsory VAT registration threshold — Annual taxable turnover exceeding SZL 500,000 historically; current ERS guidance indicates SZL 900,000 SZL/year ((approx — confirm current threshold; sources conflict between SZL 500,000 and SZL 900,000)) (Value Added Tax Act, 2011 (https://www.ers.org.sz/Registration))

Voluntary registration — Businesses below the compulsory threshold may apply to register voluntarily (Value Added Tax Act, 2011 (https://www.ers.org.sz/Registration))

VAT return filing frequency — Monthly (standard tax period of one calendar month) (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))

VAT return and payment deadline — By the 20th day of the month following the tax period day of month ((approx — confirm exact due date in VAT Act)) (Value Added Tax Act, 2011)

Reverse charge on imported services — A recipient of imported services for non-taxable use must account for VAT on those services (reverse charge) (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))

VAT on imported goods — Import VAT at 15% is charged on the customs value of imported goods (plus duty) at the point of entry (Value Added Tax Act, 2011 (https://www.ers.org.sz/VAT/Eswatini))