Eswatini Personal Income Tax
Detailed personal income tax rates and rules for Eswatini in 2026.
Income TaxSZL
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 (SZL) | 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% |
Filing Deadline
June 30 (three months after fiscal year end)
Residency Rule
An individual is resident if ordinarily resident in Eswatini or present for more than 183 days.
How Eswatini Income Tax compares
Eswatini’s top personal income tax rate of 33% is the 85th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Eswatini
33%
Africa average
32.3%
Global average
27.7%
