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