Value-added tax (VAT)
VAT is charged at the standard rate of 15%.
Eswatini has a provision for customs duties for various goods imported into the country. Details are available in the Harmonized Tariff Schedule (HTS).
Eswatini has an excise duty provision for various goods manufactured in the country.
|Goods||Excise duty rate (%)|
|Other tobacco products||16.10|
|Alcoholic fruit beverage||8.30|
There are no property taxes in Eswatini.
Transfer taxes are applied on a variable rate basis to property transfers based on the fair market value of the property being transferred.
Eswatini has a provision for stamp taxes on various documents. The tax is determined either by way of a set fee or on a sliding scale percentage basis.
Pay-as-you-earn (PAYE) is to be deducted from employees on a monthly basis and according to the tax tables applicable to individuals, which are provided in the Taxes on personal income section of Eswatini’s Individual tax summary.
Social security contributions
There are no social security contributions in Eswatini.