Company tax in Eswatini: rates and returns
Companies in Eswatini pay corporate income tax at a headline rate of 25% (recently reduced from 27.5%), administered by Eswatini Revenue Service (ERS). VAT is charged at 15%. Rates are set in the budget and change, so confirm the current figure with Eswatini Revenue Service (ERS).
What you file
- 1 An annual corporate income tax return to Eswatini Revenue Service (ERS).
- 2 VAT returns (15%) if registered — compulsory once turnover passes E900,000.
- 3 Employee taxes monthly if you pay salaries.
Frequently asked questions
What is the corporate tax rate in Eswatini?
The headline corporate income tax rate in Eswatini is 25% (recently reduced from 27.5%) (administered by Eswatini Revenue Service (ERS)). Confirm the current rate with Eswatini Revenue Service (ERS).
More on Eswatini
- Register a company — Eswatini
- VAT / sales tax — Eswatini
- Hiring staff — Eswatini
- Start a business — Eswatini
- Data protection — Eswatini
- Tax clearance — Eswatini
- Empowerment / B-BBEE — Eswatini
- Licences & permits — Eswatini
- Payroll & employee tax — Eswatini
- Importing & customs — Eswatini
- Annual returns — Eswatini
- Full Eswatini compliance guide
Company tax elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Eswatini Revenue Service (ERS) or a registered professional.