Eswatini public holidays 2026, VAT rate and tax data
Eswatini: VAT rate 15% since 1 Aug 2018; 11 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 25%; policy interest rate 6.75%; inflation rate (CPI) 2.8%.
11 series, each cited to the official source it was verified against; most recently verified 21 Oct 2026. Currency SZL.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "SZ", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2018-08-01", "last_confirmed": "2026-07-24", "source": { "name": "Eswatini Revenue Service", "url": "https://www.ers.org.sz/VAT/Eswatini" } }
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Eswatini public holidays 2026
11 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Public Holidays Act, 1938 (Act No. 71 of 1938), commenced 23 December 1938, consolidated… · last verified 30 Jul 2026
Fixed by law 7 Confirmed 2 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Public Holidays Act, 1938 (Act No. 71… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Public Holidays Act, 1938 (Act No. 71… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Public Holidays Act, 1938 (Act No. 71… |
| 24 Apr 2026 Fri | King Mswati III's Birthday observed — 58th birthday and 40th anniversary of the reign |
Substitute | Public Holidays Act, 1938 (Act No. 71… |
| 25 Apr 2026 Sat | National Flag Day | Confirmed | Public Holidays Act, 1938 (Act No. 71… |
| 1 May 2026 Fri | Worker's Day | Fixed by law | Public Holidays Act, 1938 (Act No. 71… |
| 14 May 2026 Thu | Ascension Day | Fixed by law | Public Holidays Act, 1938 (Act No. 71… |
| 22 Jul 2026 Wed | Birthday of the late King Sobhuza II | Confirmed | Public Holidays Act, 1938 (Act No. 71… |
| 7 Sep 2026 Mon | Somhlolo Day (Independence Day), observed 6 September falls on a Sunday |
Substitute | Public Holidays Act, 1938 (Act No. 71… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Public Holidays Act, 1938 (Act No. 71… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Public Holidays Act, 1938 (Act No. 71… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Eswatini value
Rate schedules and breakdowns
Sectoral minimum wages (Regulation of Wages Orders)
4 figures held on this page · in force from 2024-12-06 · Official source: Eswatini Government Gazette Vol. LXII No. 93B, Mbabane, Friday 6 December 2024… · last verified 19 Sep 2026
| national minimum wage | |
|---|---|
| structure | sectoral only — set per industry by Regulation of Wages Orders under section 11 of the Wages Act, 1964 |
| gazette | Eswatini Government Gazette Vol. LXII No. 93B, Mbabane, Friday 6 December 2024, Part C — Legal Notices 171 to 181 of 2024, each in force on the date of publication in the Gazette, signed by Mandla Tshawuka, Acting Minister for Labour and Social Security |
Sectoral orders
| legal notice | sector | basis | lowest prescribed rate |
|---|---|---|---|
| 171 of 2024 | Manufacture and Sale of Handicraft Industry | per week | 324.9 |
| General Labourer / Cleaner / Trainee Craftsman E324.90; Piece Worker / Washer / Cook / Casual Labourer / Carder / Spinner / Handyman / Finisher / Melter E413.70; Engraver Assistant / Machinist / Security Guard / Packer / Office Clerk / Shop Assistant / Machine Operator E494.20… | |||
| 172 of 2024 | Agricultural Industry | per day | 74.67 |
| General Worker / Seasonal Worker / Stockman E74.67; Irrigator and Plant or Pump House Attendant E77.64; Handyman E93.90; Tractor Driver E99.29; Light-duty Driver E100.15; Field Induna E110.78; Watchperson E111.90; Farm Clerk/Storeman E116.20; Heavy Machine Operator and… | |||
| 173 of 2024 | Motor Engineering Trades | per hour | 16.92 |
| Office Attendant / Casual Labourer / General Worker / Assistant Battery man / Assistant Tyreman E16.92; Semi-skilled Labourer / Light-duty driver / Assistant Grease man / Battery man E20.11; Heavy-duty driver E20.15; Driver operator and Grease man E22.70; Tyreman E25.49. The… | |||
| 174 of 2024 | Mining and Quarrying Industry | per hour, by category A1 to C2, on a 45-hour week (12-hour shift for a Security Guard) | 13.15 |
| A1 E13.15; A2 E14.40; B1 E14.89; B2 E16.19; B3 E18.14; C1 E20.33; C2 E22.28. Employees are graded into these categories by the occupation lists in the First Schedule. | |||
| 175 of 2024 | Funeral Undertakers Industry | per month | 2662.38 |
| Funeral Attendant E2,662.38; Junior clerk E3,042.73; Driver E3,327.99; Senior clerk E3,780.81; watchmen are paid under the Security Services Industry Order. Rates are deemed to include the rations element and may not be reduced for employer-provided housing. Revokes Legal Notice… | |||
| 176 of 2024 | Micro-Money Lenders Industry | per month | 2980.79 |
| Receptionist E2,980.79; Cleaner and Messenger E3,014.34; Office Assistant/Administrator E3,617.28; Junior Clerk E5,124.43. Revokes Legal Notice No. 203 of 2023. | |||
| 177 of 2024 | Support Employees in Schools and Educational Institutions | per hour | 7.62 |
| Cleaner E7.62; General Worker and Handyman E9.35; Cook and Hostel cook E9.73; Bookshop assistant / Farming assistant / Heavy-duty driver / Herdsman E13.03; Extracurricular Activities Coach E13.32; Accounts Officer or Bursar, Boarding Master or Matron, and Computer instructor… | |||
| 178 of 2024 | Pre-Schools and Day-Care Centre Industry | per month | 1737.54 |
| Cleaner or Labourer and Assistant Early Childhood Carer E1,737.54; Early Childhood Carer E2,013.35; Cook E2,085.07; Maintenance Employee E2,085.70; Assistant Teacher E2,255.78; Clerk E2,432.66; Teacher E2,606.23. Revokes Legal Notice No. 199 of 2023. | |||
| 179 of 2024 | Security Services Industry | per shift (basic week of 72 hours over six days) | 84.9 |
| Group A E84.90; Telephonist E92.80; Group B E109.20; Group C E112.60; Cash-in-Transit guard E119.90; Cash-in-Transit driver E133.20; Group D and Clerk E133.60. | |||
| 180 of 2024 | Retail, Hairdressing, Wholesale and Distributive Trades Industry | per month, split between listed urban areas (column A) and all other areas (column B) | 1034.4 |
| Two-column schedule. Barber man E1,591.54 urban / E1,034.40 elsewhere is the floor; Assistant Hairdresser and Hair braider E1,744.54 / E1,175.99; General Labourer, Lorry man, Watchman, Messenger, Deliveryman E2,126.09 / E1,856.14; Shop assistant and Heavy-duty Driver E2,343.56 /… | |||
| 181 of 2024 | Domestic Employees | per month, per day and per hour (three columns) | 1453.21 |
| Gardener, House Attendant, Laundress, Children's nurse and Herdsman E1,453.21 per month / E81.32 per day / E12.13 per hour; Cook E1,488.37 / E85.17 / E13.74; House Aunt E1,712.00 / E77.81 / E12.13; Caregiver and Driver E1,717.35 / E108.77 / E17.17; House Mother E1,926.00 /… | |||
Withholding tax rates
15% across 9 withholding taxes — no single rate · in force from 2024-07-01 · Official source: Income Tax Order, 1975 (consolidated text, WIPO Lex: s 21(2) 'The rate of the… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends - non-resident shareholders tax | 15 | Dividends paid or payable to non-resident shareholders: natural persons not ordinarily resident nor carrying on business in Eswatini, companies with place of effective management outside Eswatini, estates of persons non-resident at death, and holders of bearer scrip (s 22). Final in character; payable within 30 days. | 2024-07-01 | Income Tax Order 1975 s 21(2): 'The… |
| The 15% headline rate long predates 2024; what changed on 1 July 2024 is the abolition of the reduced neighbouring-country tier (see separate entry). Exemptions exist for agricultural co-operative dividends and ecclesiastical/charitable/educational institutions (s 22(2)). | |||||
| dividends_neighbouring_abolished | Dividends - reduced neighbouring-country company rate (ABOLISHED 1 July 2024) | 15 | Formerly, dividends paid to a company incorporated or registered in Botswana, Lesotho, Namibia or the Republic of South Africa (and not a subsidiary or branch of a company from outside those countries) bore 12.5% instead of 15%. Since 1 July 2024 such companies pay the standard 15% - this entry exists to flag the abolition; the current rate is 15%. | 2024-07-01 | Former proviso to s 21(2), Income Tax… |
| This was a DOMESTIC statutory carve-out in the Order itself, not a treaty rate. The statutory list (post-2000) was Botswana, Lesotho, Namibia and South Africa - it applied only to corporate shareholders, and secondary sources that list only Botswana/Lesotho/South Africa omit… | |||||
| interest | Interest - non-residents tax on interest | 15 | Interest accruing to (a) a person other than a company not ordinarily resident in Eswatini, (b) the estate of a person non-resident at death, or (c) a company not registered in Eswatini, where the debtor is ordinarily resident or carries on business in Eswatini (s 27). | 2024-07-01 | Income Tax (Amendment) Act 2023 s 11… |
| Increased from 10% to 15% by the 2023 Amendment Act, corroborated as effective 1 July 2024 (PwC significant developments, reviewed 30 Mar 2026). CAUTION: the ERS website's Withholding page and PwC's WHT detail table still display the superseded 10%. The Act also deleted one s 29… | |||||
| royalties | Royalties paid to non-residents | 15 | Any royalty received by or accrued to a person not ordinarily resident or carrying on business in Eswatini (s 32B). The withholding is a final tax; remit within 15 days of payment. | — | Income Tax Order 1975 s 32B(1)(b): 'the… |
| Unchanged by the Income Tax (Amendment) Act 2023 (s 32B was not amended). Section added by Act 6 of 2000. | |||||
| management_fees | Management charges paid to non-residents | 15 | Any management charge received by or accrued to a person not ordinarily resident or carrying on business in Eswatini (s 32B). Final tax; remit within 15 days of payment. | — | Income Tax Order 1975 s 32B(1)(b)… |
| Unchanged by the 2023 Amendment Act. PwC notes 5% may be refundable on application where a DTA applies - that is treaty relief, outside this dataset. | |||||
| entertainers | Public entertainers and sportsmen (non-resident) | 15 | Remuneration of a public entertainer or sportsman not ordinarily resident in Eswatini, and gross receipts of any theatrical, musical, sports or other group of public entertainers or sportsmen from outside Eswatini, derived from any performance in Eswatini (s 32A). Deduct at source; remit within 15 days. | — | Income Tax Order 1975 s 32A(1): 'shall… |
| Unchanged by the 2023 Amendment Act. Section added by Act 11 of 1985. | |||||
| contractors | Payments to non-resident contractors (construction operations) | 15 | Payments under an agreement relating to construction operations to a person whose principal place of business is outside Eswatini (s 59). Base excludes amounts shown to represent the direct cost of materials. Withholding is ON ACCOUNT of the contractor's liability (not final); remit within 15 days. | — | Income Tax Order 1975 s 59(3): 'The… |
| Unchanged by the 2023 Amendment Act. The payer must notify the Commissioner of the agreement (ERS practice: within 30 days). | |||||
| services_contracts | Payments to non-residents under Eswatini-source services contracts | 15 | Gross amount of any payment derived by a non-resident under an Eswatini-source services contract (other than an employment contract) whose principal purpose is the performance of services, goods supplied being only incidental (s 59A). Final tax; remit within 15 days. Does not apply to amounts already caught by s 32B (royalties/management) or s 59 (construction). | — | Income Tax Order 1975 s 59A(2): 'A… |
| Unchanged by the 2023 Amendment Act. This is the residual withholding for non-resident service providers (technicians, professionals, consultants) outside construction. | |||||
| branch_repatriated_income | Repatriated income of a branch of a non-resident company | 15 | Deemed repatriated income of the Eswatini branch of a non-resident company, levied in addition to normal tax (s 32E, calculated on taxable income less Eswatini tax payable). | 2024-07-01 | Income Tax (Amendment) Act 2023 s 14… |
| The former 12.5% concession for repatriation to neighbouring countries (mirror of the dividend carve-out) was deleted by the 2023 Amendment Act; rate now uniformly 15%. Section 32E post-dates the WIPO consolidation, so the pre-amendment 15%/12.5% structure rests on the Amendment… | |||||
Personal income tax bands
6 figures held on this page · in force from 2013-07-01 · Official source: The Income Tax (Amendment) Act, 2023 (Act No. 20 of 2023), section 39 · last verified 24 Jul 2026
| primary rebate | 8200 |
|---|---|
| additional rebate over 60 | 2700 |
| effective tax free threshold | 41000 |
| rebate unit | SZL per year of assessment |
Brackets
| min | max | rate |
|---|---|---|
| 0 | 100000 | 20 |
| 100000 | 150000 | 25 |
| 150000 | 200000 | 30 |
| 200000 | — | 33 |
Cumulative form
0 to E100,000: 20% of taxable income, E100,000 to E150,000: E20,000 + 25% of the excess over E100,000, E150,000 to E200,000: E32,500 + 30% of the excess over E150,000, above E200,000: E47,500 + 33% of the excess over E200,000
Statutory social-insurance contributions
0–10% across 2 contribution branches · in force from 2026-01-01 · Official source: Eswatini National Provident Fund public notice "Maximum Statutory Contribution… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| enpf | Eswatini National Provident Fund (ENPF) — statutory contribution | 10 | 5 | 5 | percent | The employee's actual monthly wage, capped: statutory contributions are payable "in respect of wages of Four Thousand Three Hundred Emalangeni (E4,300.00) or less during any calendar month" for 2026, and "the wages of eligible employees in excess of the amounts stipulated … during any calendar month shall be disregarded for the purpose of statutory contributions". | SZL |
| MAXIMUM E215.00 EMPLOYEE + E215.00 EMPLOYER = E430.00 PER EMPLOYEE PER MONTH in 2026, up from E200 + E200 = E400 in 2025. The ceiling is on a five-year escalation path published in a single instrument: E4,000 (2025), E4,300 (2026), E4,600 (2027), E4,900 (2028), E5,200 (2029)… | |||||||
| workmens_compensation | Workmen's compensation — direct employer liability, no fund contribution | — | 0 | — | percent | Not a percentage of payroll. Liability is to compensate the individual injured worker on the scale set by the Act, met in practice through commercial employer's-liability insurance whose premium is priced by the insurer per risk. | SZL |
| DELIBERATELY NULL, AND THE NULL IS THE ANSWER. Eswatini does NOT operate a state workmen's-compensation fund financed by a statutory percentage of payroll. This is the opposite of Tanzania (WCF 0.5%), Zambia (WCFCB assessment), Namibia (Employees' Compensation Fund) and South… | |||||||
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