DoubleTaxationTaxes on salary: Eswatini preliminary data
How much income tax and social contributions are paid on a salary in Eswatini, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | SZL 1,173,882 ≈ €60,000 |
|---|---|
| Income tax | SZL 360,681 ≈ €18,435 |
| Employee contributions | SZL 2,580 ≈ €132 |
| Take-home pay | SZL 810,621 ≈ €41,433 |
| Employer contributions and payroll taxes | SZL 2,580 ≈ €132 |
| Employer's labour cost | SZL 1,176,462 ≈ €60,132 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 SZL 586,941 | €60,000 SZL 1,173,882 | €120,000 SZL 2,347,763 |
|---|---|---|---|
| Sole proprietor | SZL 147,621 27.9 % | SZL 321,943 30.5 % | SZL 670,586 31.7 % |
| Company | SZL 171,680 32.5 % | SZL 343,360 32.5 % | SZL 686,721 32.5 % |
| Sole proprietor · Presumptive tax (turnover tax for small businesses, Income Tax Order 1975, Sixth Schedule) — turnover up to E50,000 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Presumptive tax (turnover tax for small businesses, Income Tax Order 1975, Sixth Schedule) | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Eswatini yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 19.564693 SZL (UN Treasury — UN operational rates of exchange, SZL per USD effective 31 Dec 2025 (in force until the next rate of 15 Jan 2026), 02/01/2026) ↗
Sources
- Eswatini Revenue Service — Rates and Thresholds (individual scale, rebate, withholding tax)
- Income Tax (Amendment) Act 2023 (Act No. 20 of 2023), s.39 new Third Schedule (OCR of ERS copy)
- Eswatini Revenue Service — Presumptive Tax
- Eswatini National Provident Fund — Maximum statutory contribution increase (Legal Notice No. 5 of 2025, E4,300 for 2026)
- OECD Corporate Tax Statistics — statutory CIT rates (Eswatini 25% in 2026)
- UN Treasury — UN operational rates of exchange (rates effective 31 Dec 2025)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.