How is income tax calculated in Eswatini?
Taxable income is taxed at 20% up to SZL 100,000, 25% up to SZL 150,000, 30% up to SZL 200,000 and 33% above that.
A rebate of SZL 8,200 a year is subtracted from the tax, so in practice no tax is payable below a taxable salary of about SZL 41,000 a year.
Eswatini has no social security contributions, only a graded tax of SZL 1.50 a month (SZL 18 a year).
What is the income tax rate in Eswatini?
| Taxable income | Rate |
|---|---|
| SZL 0 – SZL 100,000 | 20% |
| SZL 100,000 – SZL 150,000 | 25% |
| SZL 150,000 – SZL 200,000 | 30% |
| Over SZL 200,000 | 33% |
What mandatory salary deductions apply?
- No compulsory employee contributions were found for a regular employee.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: SZL 50,000.00 a month
An employee earning 50,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | SZL 50,000.00 | SZL 600,000.00 |
| Income tax | SZL 14,275.00 | SZL 171,300.00 |
| Compulsory contributions | SZL 0.00 | SZL 0.00 |
| Take-home pay | SZL 35,725.00 | SZL 428,700.00 |
Effective income tax rate 28.6%; all deductions 28.6%.
Frequently asked questions
Is there a tax-free threshold in Eswatini?
Not as a band, but the SZL 8,200 rebate means no tax is payable below an annual taxable salary of SZL 41,000.
Do employees pay social security?
No. There are no social security contributions in Eswatini.
When does the tax year start?
The tax year runs from 1 July to 30 June.
Official sources
- PwC Worldwide Tax Summaries (reviewed 30 March 2026): Eswatini - Individual - Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 30 March 2026): Eswatini - Individual - Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 30 March 2026): Eswatini - Individual - Tax administration. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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