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About Eswatini Revenue Service

The Eswatini Revenue Service (ERS) is a semi-autonomous revenue administration agency, established through the Revenue Authority Act No. 1 of 2008. It operates within the broad framework of Government but outside of the civil service.

The ERS is structured as a corporate entity and strives for operational excellence and efficiency. It is headed by a Commissioner General, Mr Dumsani E. Masilela and is organised on functional lines – this link provides more details. The ERS has a Governing Board which is appointed by the Honorable Minister of Finance in accordance with the Eswatini Public Enterprise Act, and read with the founding Act.

In furtherance of our mandate, as well as in working towards adopting best practice, the ERS is a member of various international organisations, such as the World Customs Organization (WCO); the Commonwealth Association of Tax Administrators (CATA) and the African Tax Administration Forum (ATAF). Alliances with established revenue agencies such as the South African Revenue Service (SARS), the Lesotho Revenue Authority (LRA) and the Zambia Revenue Authority (ZRA) have also been pursued to this end.


To provide an effective and efficient revenue and Customs administration, driven by a high performance culture that promotes compliance through fair, transparent and equitable application of the law.


100% Voluntary Compliance for a better Kingdom of Eswatini


Performance Excellence; Relationships; Innovation; Integrity; and, Transparency and Accountability.

Performance Excellence

Strive for professionalism and continuous improvement.

Focus efforts on delivering high-level customer service and recognizing the impact of actions on internal and external stakeholders

Continuously implement new ideas that re-engineer service offering and the way in which ERS operates.

Promote honesty, trust and openness in conducting business.

Transparency and Accountability
Open in operations and communication whilst being responsible for actions and decisions.


  View all Customs and Excise Forms

  View all VAT Forms

  View all Income Tax Forms




Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns

Remittance of PAYE:

No later than the 7th every month

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