Accounting and tax skills
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8 skills
Eswatini Payroll and Social Contributions for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about payroll and social contributions in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.
Not yet approved
Built from the law
Eswatini Corporate Income Tax for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about corporate income tax in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.
Not yet approved
Built from the law
Eswatini Personal Income Tax for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about personal income tax in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.
Not yet approved
Built from the law
Eswatini transfer pricing for the year of assessment 1 July 2025 to 30 June 2026 (tax year 2026) under sections 65quat, 65quin and 65sex of the Income Tax Order 1975, added by the Income Tax (Amendment) Act 2023 (Act 20 of 2023) and in force from 1 July 2024. Covers who is an associate person (relatives, partners, trusts, 50% control, acting on directions), controlled transactions, permanent establishments and head office charges, the arm's length rule, the five approved methods and the most-appropriate-method test, the tested party, OECD Guidelines as interpretation aid, the commodity quoted-price rule, beneficial tax regime counterparties, the intangibles cap, documentation and record keeping, additional tax, interest and offences.
Not yet approved
Built from the law
Eswatini Tax Overview for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about tax overview in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.
Not yet approved
Built from the law
Eswatini Company Formation and Entity Choice for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about company formation in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.
Not yet approved
Built from the law
Eswatini VAT for tax year 2026: rates, deadlines, how to file and worked examples, from official Eswatini sources. Use for questions about VAT in Eswatini, ERS, TaxEase, emalangeni or SZL. Covers who it applies to, conditions and penalties. Items that official sources could not settle are listed as not yet confirmed.
Not yet approved
Built from the law
Eswatini cross-border income tax for the year of assessment 1 July 2025 to 30 June 2026 (tax year 2026) under the Income Tax Order 1975 as amended by the Income Tax (Amendment) Act 2023 (in force from 1 July 2024). Covers the source basis and the deemed-source rules, ordinary residence, the permanent establishment definition (fixed place, 30-day services test, dependent agents), non-resident shareholders tax at 15% (the 12.5% rate for Botswana, Lesotho, Namibia and South Africa companies is repealed), non-residents tax on interest at 15%, 15% final withholding on royalties and management charges, 15% on non-resident entertainers, contractors and service providers, branch profits tax at 15% (10% cap under the South Africa treaty protocol), the 10% minimum for non-resident individuals, exit taxation, the foreign tax credit on foreign interest, treaties, deadlines and penalties.
Not yet approved
Built from the law