Eswatini PAYE
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Eswatini's PAYE income tax is administered by the Eswatini Revenue Authority (ERA) and assessed on an annual basis with monthly employer withholding. Unlike most African countries, Eswatini has no 0% tax band — income tax starts at 20% from the first lilangeni of taxable income. However, a tax rebate of E8,200/year effectively creates a tax-free allowance: employees earning below approximately E41,000/year pay no net income tax after the rebate is applied. ENPF pension contributions (5%) are deductible before ERA PAYE bands are applied.

Pension savings are managed through the Eswatini National Provident Fund (ENPF), formerly the Swaziland National Provident Fund (SNPF). Employees contribute 5% of gross salary and employers contribute a matching 5% of gross salary. Only the employee share reduces the employee's taxable income. Importantly, the employee ENPF contribution is capped at E215/month (E2,580/year) — employees earning above E4,300/month pay a fixed E215 rather than 5% of a higher salary. The standard statutory contribution table caps the employer share at the same monthly level.

Eswatini's four annual ERA PAYE bands all carry positive rates: 20% on first E100,000; 25% on E100,001–150,000; 30% on E150,001–200,000; and 33% above E200,000/year. The E8,200/year tax rebate is applied directly against the computed tax liability — this is not a deduction but a credit. So an employee earning E41,000 gross would compute E8,200 tax (20%) minus E8,200 rebate = E0 net tax.

Eswatini uses the SZL (Swazi Lilangeni), pegged 1:1 to the South African Rand (ZAR). Both currencies are accepted. Eswatini is a member of the Common Monetary Area (CMA) alongside South Africa, Lesotho, and Namibia. Verify current ERA bands and rebate amounts at era.org.sz.