Swaziland

Individual - Residence

Last reviewed - 21 April 2020

Residence is not specifically defined, but effectively anyone in employment or business in Swaziland will be regarded as resident for tax purposes. Work permits are required for non-citizens to take up employment in Swaziland, and, as such, expatriates who work under a permit held by their employers or who are self-employed are deemed to be resident for tax purposes.