Eswatini vs Nauru
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 SZ
Eswatini
|
 NR
Nauru
|
|
|---|---|---|
| Top rate | 33% | — |
| Effective top rate | 33% | — |
| Capital gains tax | — | — |
| Capital gains notes | No general capital gains tax on individuals. The Income Tax (Amendment) Act 2023 (effective 1 July 2024) introduces taxation of gains and losses on the disposal of business assets for companies and certain taxpayers. | There is no standalone capital gains tax. Proceeds from disposal of business assets form part of gross revenue for business profits tax; capital withdrawals and private expenditure are generally not deductible. |
| Social security (employee) | — | 5% |
| Social security (employer) | — | 10% |
Withholding rates
Other taxes
Tax features
|
SZ
Eswatini
|
NR
Nauru
|
|
|---|---|---|
| Personal income tax | Yes | No |
| Capital gains tax | No | No |
| Corporate tax | Yes | Yes |
| VAT / GST | Yes | No |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | No | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | Yes | No |
Special regimes
Residency and filing
|
SZ
Eswatini
|
NR
Nauru
|
|
|---|---|---|
| Residency threshold | — | — |
| Filing deadline | Within 120 days after 30 June | September 30 |
| Automatic extension | No | No |
| Residency rules | Residence is not defined in detail for domestic purposes. Anyone in employment or business in Eswatini is generally treated as resident for tax; work-permit holders and the self-employed are deemed resident. Treaty and secondary commentary often refer to a 183-day presence test in the year of assessment, sometimes with look-back to prior years, but PwC does not treat a standalone day count as the primary domestic rule. | Tax residence for individuals is based on Nauruan citizenship (unless a permanent home exists outside Nauru), resettled refugee or asylum seeker status, marriage to a qualifying Nauruan citizen, or government employment abroad. Companies and other entities incorporated or established in Nauru are resident persons. There is no 183-day or similar day-count test in the Business Tax Act or Employment and Services Tax Act. |
| Filing notes | The income tax year runs 1 July to 30 June unless ERS approves another year-end. Personal income tax returns are due within 120 days after 30 June; estimated payments are due 30 June and 31 December of the current year, with final balance generally by 31 December of the following year. Companies file within 120 days of their approved financial year-end (default 30 June). | Employers and payers remit employment and services tax by the 15th day of the month following payment. Business profits tax is collected through quarterly instalments (due the 15th after each quarter ending 30 September, 31 December, 31 March and 30 June) and an annual return due within three months after the 30 June tax year (30 September if the year ends 30 June). Companies may use an approved non–30 June accounting year as their tax year. |