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Eswatini VAT / Sales Tax

Detailed vat / sales tax rates and rules for Eswatini in 2026.

VAT / Sales TaxSZL

VAT is levied at 15% on most goods and services. Essential goods and exports are exempt or zero-rated.

Standard Rate

15%

Registration Threshold

SZL 500,000 annual turnover

Reduced Rates

0% — Exports, basic food items, agricultural inputs

How Eswatini VAT / Sales Tax compares

Eswatini’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.

Eswatini
15%
Africa average
15.2%
Global average
13.7%

Countries with a similar vat / sales tax rate

Eswatini VAT / Sales Tax FAQ