Free invoice generator and tax tools for Eswatini

Income tax is administered by the Eswatini Revenue Service (ERS). Companies pay 27.5% of taxable income. Individuals, including sole traders, are taxed in bands of 20% up to E100,000, 25% to E150,000, 30% to E200,000 and 33% above that, with a rebate of up to E8,200 a year against the tax payable. A separate presumptive tax regime applies to businesses with annual turnover under E500,000.

If you pay a supplier or contractor and are required to withhold tax, ERS says failure to withhold makes you personally liable for the tax plus additional tax of 20% of what you should have withheld. Employers also deal with the Eswatini National Provident Fund (ENPF), which collects contributions from employer and employee up to a monthly wage ceiling that rises each January until 2029.

The latest change to the VAT schedules is Legal Notice No. 130 of 2025, published in the Government Gazette on 17 December 2025. It exempted domestic tap water and waste water services and zero-rated sanitary products and reusable nappies. The ENPF wage ceiling went up to E4,300 on 1 January 2026.

Presumptive tax is a turnover-based income tax for small businesses, introduced by the 2023 amendments to the Income Tax Order and effective from the year of assessment that began on 1 July 2024. A natural person or company carrying on business in Eswatini qualifies if turnover for the year is below E500,000. Professionals (accounting, architecture, law, engineering, IT, consulting, health and similar fields) and anyone with investment income such as dividends, interest or commercial rent are excluded. Turnover up to E50,000 is taxed at 0%; turnover above E50,000 and below E500,000 is taxed at 1.75% of the total amount. Estimated provisional tax is paid in four instalments: 25% of the estimated tax by 30 September, 50% by 31 December, 75% by 31 March and 100% by 30 June. An annual return is still filed. Basic records are required: a cashbook, a fixed asset register and a daily sales register. Businesses that already have a TIN are notified by ERS when they move to the regime; new registrants apply at an ERS Service Centre or by dialling *4050#.