Eswatini income tax rates
Rates of normal tax on the taxable income of a person other than a company or trust, Part II of the Third Schedule to the Income Tax Order, 1975 (as substituted by section 39 of the Income Tax (Amendment) Act, 2023). Annual Emalangeni amounts, marginal rates, before rebates. The individual year of assessment runs 1 July to 30 June; employment income is collected through PAYE, remitted by the employer by the 7th of the following month, and operates as a final tax under the Final Deduction System.
| Current value | structured — see the API |
|---|---|
| In force from | 2013-07-01 |
| Official source | The Income Tax (Amendment) Act, 2023 (Act No. 20 of 2023), section 39 — new Third Schedule, Part II ('Rates of income tax in the case of persons other than companies or trusts shall be calculated in accordance with the table below') and Part I paragraph 1(b) (rebate of an amount not exceeding E8,200 in any year of assessment, and an additional amount not exceeding E2,700 if the person is over the age of sixty on the last day of the year of assessment); the same four bands and both rebates are published by the Eswatini Revenue Service at https://www.ers.org.sz/IncomeTax/RatesandThres |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THE BANDS THEMSELVES HAVE NOT CHANGED since 1 July 2013 — ERS's own Tax Tables page records that 'effective from the 1st July 2013, Volume 22 of the tax tables replaces Volume 21 following the amendment of tax rates for individuals', and the Income Tax (Amendment) Act, 2023 re-enacted the Third Schedule with the identical four bands. effective_from is therefore 2013-07-01, not the 2023/2024 date of the amending Act. Both the statute and ERS agree on the numbers, so this series is doubly sourced. REBATES ARE NOT A ZERO BAND: the first E100,000 is taxed at 20% and the E8,200 rebate is then deducted from the tax computed. Because 20% of E41,000 is E8,200, the practical tax-free point is E41,000 a year — ERS states this directly ('The rates are applicable on the amount exceeding E41 000'). A person over 60 on the last day of the year of assessment gets a further E2,700 rebate. GAZETTE ANOMALY — DO NOT COPY THE TOP ROW LITERALLY: the printed Part II table in Act No. 20 of 2023 gives the fourth row as 'Exceeds 200 000 / Does Not Exceed 250 000 / 47 500 + 33% of taxable income in excess of 200 000' and then the table ends, leaving income above E250,000 apparently unrated. That is a defect in the printed schedule; the operative reading, and the one ERS publishes and applies, is that the 33% marginal rate runs open-ended above E200,000, which is how it is served here. SEPARATE CONCESSIONARY SCALE FOR REDUNDANCY AND RETIREMENT (Part III of the same Schedule, not these bands, and the E8,200 rebate does NOT apply to it): 0 to E330,000 at 25% of each Lilangeni; above E330,000, E82,500 + 30%. Part III applies to lump sums exceeding the amount exempted under section 14(1)(l)(iii). Note ERS's website still publishes an OLDER three-step version of the redundancy scale (0-E200,000 at 25%; E200,000-E300,000 at E50,000 + 30%; above E300,000 at E80,500 + 33%) — the statutory Part III above supersedes it. NOT IN THESE BANDS: a trust and a non-complying fund pay a flat 33%; a resident natural person's dividend income and taxable interest income are each taxed at 10%; a non-resident individual faces a floor of 10% of taxable income (3% on a pension component); a qualifying small business taxpayer pays presumptive turnover tax instead (0% up to E50,000 gross turnover, 1.75% above, with the qualifying threshold at E500,000). Graded Tax is a separate annual head levy (E18 for employed adults, E4.50 for unemployed male adults). NO INDEXATION: Eswatini's bands are not indexed to inflation; they move only by amendment of the Third Schedule. COMMENCEMENT: as with the company rate, Act No. 20 of 2023 came into force only on a date determined by the Minister by notice in the Gazette (section 1(2)), reported as 1 July 2024; the notice itself was not retrievable. This does not affect effective_from for the bands, which predate the Act. ACCESS: the Act PDF is an image-only scan with no text layer (rendered and read visually); ers.org.sz serves an incomplete TLS chain and hosts legislation on port 8000; EswatiniLII returns HTTP 403 behind Cloudflare; there is no consolidated Income Tax Order incorporating the 2023 amendments.
Get it programmatically
curl https://afriref.dev/v1/sz/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/sz/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/sz/income-taxOther Eswatini series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate