- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
Top income tax
33.0%
Territorial system
Corporate tax
25.0%
VAT
15.0%
standard rate
Tax residency
—
7 tax treaties
Eswatini tax profile
Data year: 2026
- Tax system
- Territorial Income tax applies to income from a source within, or deemed to be within, Eswatini, whether the recipient is resident or not. The lilangeni (SZL) is pegged to the South African rand. There are no social security contributions; employed persons pay a small graded poll tax (SZL 18 per year, due 1 July).
- Top PIT rate
- 33.0%
- Corporate tax rate
- 25.0%
- VAT
- 15.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- 15.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 15.0%
- Treaty count
- 7
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| SZL 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| SZL 0 | SZL 100,000 | 20.0% |
| SZL 100,000 | SZL 150,000 | 25.0% |
| SZL 150,000 | SZL 200,000 | 30.0% |
| SZL 200,000 | and above | 33.0% |
Tax flags
Territorial Exemption
Tax residency
- 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.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 07-01 – 06-30
- Filing deadline
- Within 120 days after 30 June
Sources
- ERS — rates and thresholds (accessed Oct 9, 2026) PIT bands, rebate SZL 8,200; company rate page still shows 27.5% pending site update
- PwC Worldwide Tax Summaries — Eswatini (accessed Oct 9, 2026) Headline PIT, CIT, VAT, WHT, filing dates
- PwC Eswatini individual PIT (accessed Oct 9, 2026) Progressive PIT table and annual rebate
- PwC Eswatini corporate CIT (accessed Oct 9, 2026) 25% CIT for year-ends after 31 December 2024; source-based charge
- PwC Eswatini corporate WHT (accessed Oct 9, 2026) Non-resident dividends 15%, interest 10%, royalties 15%
- Kingdom of Eswatini 2024 budget speech (accessed Oct 9, 2026) CIT cut to 25% from 1 July 2024; presumptive tax and VAT threshold changes
- ERS non-resident supplier WHT guideline (DTA list) (accessed Oct 9, 2026) Seven DTAs in force (Botswana, Lesotho, Mauritius, Seychelles, South Africa, Taiwan, UK)
Change history
-
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source
-
- Brackets updated
Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source