Understanding the corporate income tax and other relevant business taxes is crucial for businesses operating in Eswatini. In addition to corporate income tax, businesses should be aware of VAT, personal income tax, payroll taxes, customs duties, and withholding taxes. It is advisable to consult with a tax professional or refer to the official Eswatini Revenue Authority website for the latest tax regulations, requirements, and any updates to the tax system.
Eswatini operates on a source-based tax system, whereby income derived from activities within the country is subject to taxation. As of the knowledge cutoff date in September 2021, the corporate income tax rate in Eswatini is a flat 27.5%. This rate applies to both resident and non-resident companies conducting business in the country.
For detailed and up-to-date information on business taxes in Eswatini, it is recommended to visit the official website of the Eswatini Revenue Authority. The website provides comprehensive information, forms, guidelines, and contact details for any tax-related inquiries.
Eswatini Revenue Authority Website: Official Eswatini Revenue Authority Website