SZ · Africa · SZL
Eswatini
Tax rates
Income Tax
33%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Taxes on personal income) · as of 2026-03-30Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Eswatini (Corporate, Other taxes) · as of 2026-03-30Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Income determination) · as of 2026-03-30Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Eswatini using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| SZL 0 | 20% |
| SZL 100,000 | 25% |
| SZL 150,000 | 30% |
| SZL 200,000 | 33% |
A rebate of SZL 8,200 (SZL 10,900 for taxpayers over 60) is applied to the annualised tax calculated, so no tax is payable below SZL 41,000 of annual taxable salary.
Eswatini taxes resident and non-resident individuals on a graduated scale, topping out at 33% above SZL 200,000 of taxable income.
VAT
In practice
- Filing
VAT registration is compulsory once annual taxable turnover exceeds E900,000, or is reasonably expected to; businesses below that threshold may apply for voluntary registration if the Commissioner General is satisfied they qualify.
Source: Eswatini Revenue Service (ERS) — VAT Registration · as of 2026-07-27- Exemptions
Financial services, insurance, education services, medical, dental and nursing services, social welfare services, and most leases of land and buildings other than for commercial or industrial use, are exempt from VAT.
Source: Eswatini Revenue Service (ERS) — Exempt Supplies of Goods & Services · as of 2026-07-27
Capital Gains Tax
There is no capital gains tax in Eswatini.
Wealth Tax
No net wealth/worth tax levied in Eswatini.