Eswatini

Corporate - Branch income

Last reviewed - 15 August 2024

Income tax on registered branch profits is calculated as for a resident company, and a branch profits tax of 15% is assessed for deemed repatriated income. In practice, however, branches are rare since most foreign companies incorporate local subsidiary companies.

	SZL
Net profit before tax	100.00
Tax @ 27.5%	(27.50)
Repatriated income	72.50