eSwatini
Southern Africa · SZ · 7 treaties
What is the tax system in eSwatini?
eSwatini operates a territorial tax system. The top personal income tax rate is 33% and the corporate tax rate is 27.5%.
Tax profile
| Corporate income tax | 27.5% |
| Withholding — dividends | 15% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 15% |
| Personal income (top rate) | 33% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in eSwatini?
- The top personal income tax rate in eSwatini is 33%, the corporate tax rate is 27.5%, and the standard VAT rate is 15%.
- Does eSwatini have tax treaties?
- Yes, eSwatini has 7 tax treaties in place.
- What is the dividend withholding tax rate in eSwatini?
- The dividend withholding tax rate in eSwatini is 15%.
Tax residency
Easy to leaveWhat 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 (12)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| South Africa | 5% | 5% | 5% |
| United Kingdom | 5% | 5% | 5% |
| Germany | — | — | — |
| Japan | — | — | — |
| Mauritius | 5% | 5% | 5% |
| Taiwan | — | — | — |
| Malta | — | — | — |
| Mozambique | 5% | 5% | 5% |
| Botswana | 5% | 5% | 5% |
| Kenya | 10% | 10% | 10% |
| Zimbabwe | 5% | 5% | 5% |
| Zambia | 5% | 5% | 5% |