Africa
Currency
SZL
Corporate Tax
27.5%
Personal Income Tax
33%
VAT / GST
15%
Standard 27.5%; manufacturing 10%; mining negotiated.
Top rate 33% above SZL 24,000/month; 0-33% scale.
Standard 15% (VAT since 2012).
Dividends
10%
Interest
10%
Royalties
12%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
SNPF ~11% (employer ~5% + employee ~5%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
1 July – 30 June
Notes
SACU member. Development Order incentives for manufacturing. SEZ regime.
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