Corporate - Withholding taxes

Last reviewed - 22 January 2024

Non-resident WHTs are levied as follows.


WHT for dividends is payable at the rate of 15% (12.5% for companies registered in Botswana, Lesotho, and the Republic of South Africa). The rate drops to 10% under the double taxation agreement (DTA) with South Africa where the holding company owns more than 25% of the shares. Non-resident shareholders' WHT is payable within 30 days of the date on which the dividend is payable.


WHT for interest is payable at the rate of 10%. Non-resident WHT on interest is payable within 14 days of the date of the accrual of the interest.

Royalties and management fees

WHT for royalties and management fees is payable at the rate of 15%. Upon application, 5% may be refunded if there is a DTA in place.

Entertainers and sportsmen

WHT is payable at the rate of 15% on income earned in Eswatini by entertainers and sportsmen. This tax relates only to public entertainers and sportsmen not ordinarily resident in Eswatini. The payer is required to deduct the tax and pay it within 15 days.

Contractors or professionals

WHT is payable at the rate of 15% on services provided by contractors or professionals in Eswatini (materials are not taxed to the extent that materials are incidental to the overall charge). The Commissioner of Taxes must be notified of any agreement relating to construction operations or professional services under which payments are made to non-resident persons within 30 days after entering into the agreement. It is required that the tax be paid within 15 days from the date of payment.