eSwatini

Southern Africa · SZ · 7 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• ordinarily resident in Eswatini
• not ordinarily resident but present in Eswatini for an aggregate of 183 days or more in the year of assessment
• not ordinarily resident but present in Eswatini for an aggregate of 183 days or more in the year of assessment and in each of the two preceding years of assessment

Tax residency is based on ordinary residence and 183‑day physical presence tests, so ceasing to be ordinarily resident and staying below the 183‑day threshold in the current and preceding years generally ends Eswatini tax residency without long tail rules or citizenship links.

Source: Eswatini Revenue Service

Tax treaty network (7)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.