Eswatini VAT
Calculator 2026

Eswatini (formerly Swaziland) applies Value Added Tax (VAT) at a standard rate of 15%. VAT was introduced on 1 April 2012, replacing the previous sales tax system. As a member of the Southern African Customs Union (SACU), Eswatini's tax system is closely aligned with regional practices, particularly those of South Africa. A zero rate (0%) applies to exports, certain basic food items including maize meal, brown bread, fresh fruits and vegetables, milk, and cooking oil, as well as agricultural inputs and international transport services. Exempt supplies include financial services, residential rentals, public transport, medical and dental services, educational services, and the supply of water and electricity to domestic consumers. The Eswatini Revenue Authority (ERA) administers VAT. Businesses with annual taxable turnover exceeding SZL 500,000 must register for VAT. Those with turnover between SZL 250,000 and SZL 500,000 may register voluntarily. VAT returns are filed on a bimonthly basis (every two months), with payment due by the 25th of the month following the end of the tax period. ERA provides electronic filing options. Input VAT can be reclaimed on business purchases used for making taxable supplies.