Swaziland

Corporate - Branch income

Last reviewed - 21 April 2020

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

* Swaziland lilangeni