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Country Overview
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Capital City:
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Mbabane
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Chief of State:
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King MSWATI III
since 1986
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Head of Government:
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Barnabas Sibusiso DLAMINI
Prime Minister since 2008
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Area (sq km):
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17,364 (land & water)
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Population:
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n/a
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Revenue Overview
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Revenue Authority:
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Swaziland Revenue Authority
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Administration Head:
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Mr Dumisani MASILELA
Commissioner General
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Institution Address:
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*
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PO Box 186
Mbabane, Swaziland
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'
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Phone:
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+268 404 5230
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'
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Phone:
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+268 404 2181
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'
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Phone:
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+268 404 1401
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'
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Phone:
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+268 404 6154
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7
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Fax:
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+268 404 5230
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7
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Fax:
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+268 404 2753
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;
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e-Mail:
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dmasilela@sra.org.sz
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Country Correspondent:
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Mr Sihle FAKUDZE
Executive Assistant
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(
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Mobile:
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+268 7606 3088
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Contact Details:
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'
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Phone:
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+268 406 4040
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7
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Fax:
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+268 406 4001
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;
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e-Mail:
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sfakudze@sra.org.sz
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Country Correspondent:
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Ntombifuthi SIMELANE
Director Income tax – Technical
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Contact Details:
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(
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Mobile:
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+268 7606 3072
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7
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Fax:
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+268 404 0463
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7
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Fax:
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+268 404 2753
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;
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e-Mail:
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nsimelane@sra.org.sz
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Tax Rate Overview
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Personal Income Tax:
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Tax Year:
-
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Tax Rate:
Progressive to 33%
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Individuals are taxed on income from a source within or deemed to be within Swaziland.
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Income tax returns in Swaziland are issued annually in the first week of July to all persons liable for taxation, whether personally or in any representative capacity, are required to furnish within thirty days after the date of notice or within such further time as the Commissioner may for good cause allow returns for the assessment of tax.
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Corporate Tax:
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Tax Year:
-
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Tax Rate:
30%
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- Companies whose principal business is that of mining, the following tax rates are applied:
· 27% on the first E20,000 of taxable income
· 30% on the balance of taxable income
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Tax holidays are available, subject to approval of the Minister of Finance, for new business in the manufacturing sector, subject to one of two provisos:
· the industry is not already in existence in Swaziland or
· the enterprise is predominantly export driven.
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Consumption Tax:
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Nature of the Tax:
Sales Tax
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Tax Rate:
14%
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Filing & Payment:
-
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Sales tax is charged on specialised services, and certain transactions, including the importation of goods and the sale of locally manufactured goods.
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A tax rate of 20% is applied to most alcohol and tobacco.
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Economic Overview
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GDP per capita (PPP) %:
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n/a
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Tax to GDP Ratio %:
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n/a
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Inflation Rate %:
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n/a
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Currency:
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The Swazi Lilangeni
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