Africa · Tax guide
Eswatini
Eswatini taxes company profits at 27.5% and charges VAT at 15% once turnover passes E500,000. As a SACU member its currency is pegged to the South African rand, and taxes are administered by the Eswatini Revenue Service (ERS).
At a glance
- Corporate income tax
- 27.5%
- VAT
- 15%
- VAT registration
- E500,000
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Annual turnover
Before treaty relief
Corporate income tax
Companies pay 27.5%. Provisional tax is paid twice a year, and the annual return is due within four months of the year-end.
VAT
VAT is 15%. Registration is required once annual turnover exceeds E500,000. Returns are usually filed every two months, by the 20th after the period.
Payments abroad
Payments to non-residents carry 15% withholding, with a different rate on dividends, unless a treaty lowers it.
Key dates
- By the 20th, every two monthsVAT return
- Twice a yearProvisional tax
- Within four months of the year-endAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate27.5%Under professional review
- VAT rate15%Under professional review
- Annual turnover above which VAT registration is requiredE500,000Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Eswatini based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Eswatini (an Eswatini tax adviser) before making compliance decisions.