Eswatini

Corporate - Taxes on corporate income

Last reviewed - 11 April 2025

Income tax is levied on all income derived from sources generated within or deemed to be generated within the country, irrespective of whether the recipient of the income is actually resident in Eswatini.

All companies generating income within Eswatini are taxed on that income at a flat rate of 27.5%. Note that the rate has decreased to 25% for year-ends after 31 December 2024.