Eswatini Tax Rates
Eswatini (formerly Swaziland) operates a progressive personal income tax system with rates up to 33%. The Eswatini Revenue Authority (ERA) administers the system, featuring a 27.5% corporate tax rate and 15% VAT. Eswatini is a small landlocked kingdom with an economy driven by sugar, soft drink concentrate, and textile manufacturing.
Top Income Tax Rate
33%
Corporate Tax Rate
27.5%
VAT / Sales Tax
15%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Eswatini levies progressive income tax with rates from 0% to 33%. The first SZL 41,000 annually is tax-free. Employment income is taxed through PAYE.
| Income Range | Tax Rate |
|---|---|
| E 0 – E 41K | 0% |
| E 41K – E 100K | 20% |
| E 100K – E 150K | 25% |
| E 150K – E 200K | 30% |
| E 200K+ | 33% |
Corporate Tax
The standard corporate tax rate is 27.5%. Companies in development areas may qualify for tax incentives. Manufacturing companies may benefit from reduced rates.
Standard Rate
27.5%
Capital Gains Tax
Eswatini does not impose a separate capital gains tax. Gains may be included in taxable income if they constitute income in nature.
Rate
0%
VAT / Sales Tax
VAT is levied at 15% on most goods and services. Essential goods and exports are exempt or zero-rated.
Standard Rate
15%
Cryptocurrency Tax
Eswatini does not have specific cryptocurrency legislation.
Tax Treaties
Eswatini has approximately 6 double taxation agreements.
Treaty Network
6
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Eswatini
See how much you could save by moving here from your current country.
+$8K
Tax in United States
$24K
24.4% effective
Tax in Eswatini
$17K
16.8% effective
You Save
31%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
