Corporate - Other taxes

Last reviewed - 25 February 2021

Value-added tax (VAT)

VAT is charged at the standard rate of 15%.

Customs duties

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

Excise duties

Swaziland 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 8.90
Beer 8.20
Alcoholic fruit beverage 8.30
Wine 8.10

Property taxes

There are no property taxes in Swaziland.

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

Swaziland 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 Swaziland’s Individual tax summary.

Social security contributions

There are no social security contributions in Swaziland.