Income tax is levied on all income derived from a source within or deemed to be within the country, irrespective of whether the recipient of the income is actually resident in Swaziland.
Swaziland assesses resident and non-resident individuals on a graduated/progressive tax rate basis.
* Swaziland lilangeni
A rebate of SZL 8,200 (SZL 10,900 for those over age 60) per annum is applied to the annualized tax calculated. In essence, no tax is payable below an annual taxable salary of SZL 41,000 per annum.
Last Reviewed - 04 February 2020