Swaziland

Individual - Other taxes

Last reviewed - 21 April 2020

Social security contributions

There are no social security contributions in Swaziland. There is, however, a graded tax (poll tax) of SZL 1.50 per month for all employed persons payable in advance in full on 1 July (i.e. SZL 18.00).

Consumption taxes

Value-added tax (VAT)

VAT is charged at the standard rate of 15%.

Net wealth/worth taxes

There are no net wealth/worth taxes in Swaziland.

Inheritance, estate, and gift taxes

There are no inheritance, estate, or gift taxes in Swaziland.

Stamp taxes

A stamp tax on a sliding scale rising to 6% is payable on transfers of real estate, mortgages, leases, and transfers of shares.