Eswatini

Corporate - Other taxes

Last reviewed - 22 January 2024

Value-added tax (VAT)

VAT is charged at the standard rate of 15%.

Customs duties

Eswatini has a provision for customs duties for various goods imported into the country. Details are available in the Harmonized Tariff Schedule (HTS).

Excise duties

Eswatini has an excise duty provision for various goods manufactured in the country.

Goods	Excise duty rate (%)
Cigarettes	6.34
Cigarette tobacco	8.00
Cigars	6.19
Other tobacco products	16.10
Spirits	36.00
Beer	23.00
Alcoholic fruit beverage	8.30
Wine	11.00

Property taxes

There are no property taxes in Eswatini.

Transfer taxes

Transfer taxes are applied on a variable rate basis to property transfers based on the fair market value of the property being transferred.

Stamp taxes

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.

Payroll taxes

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.

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