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Withholding Taxes


Withholding Tax on Interest

This is required to be deducted from the payment of interest to any person other than a company not ordinarily resident; a company not registered in Swaziland; or the estate of a deceased person, who at the date of his death was ordinarily resident in Swaziland.

Non Resident Shareholders Tax

This is imposed on dividends paid to shareholders who are not residents of the Kingdom of Swaziland. The categories are as follows:

  • Where the shareholder is a natural person he or she must not only be a non-resident but should not be carrying on a business in Swaziland.
  • In the case of a company, it should not be registered and controlled in Swaziland.
  • In the case of an estate of any deceased person, at the date of his/her death he/she should not have been a resident or carrying on business in Swaziland.
  • In the case of a holder of bearer scrip, he/she is liable, it is irrespective of whether he/she is resident or not, therefore it follows that a holder of bearer scrip will be liable to shareholders tax and normal tax on the same dividend.

Sportsmen and Entertainers

This is imposed on any remuneration paid to, or the gross receipts of, public entertainers, sportsman, theatrical, and musical, group of public entertainers from outside Swaziland or not ordinarily resident in Swaziland. Withholding such tax is a responsibility of the local agent, promoter or any other person making payment to the non-resident.

Withholding Tax on Payments to Non Resident Contractors

This applies to any person who makes payment, a result of an agreement relating to construction operations, to a person whose principal place of business is outside Swaziland. This withholding tax is on account of the liability of the non-resident. The withholder should furnish the non-resident person with a certificate showing amount of the payment under the agreement and tax deducted.

Non Resident Withholding Tax on Royalties and Management Fees

Every person who makes any payment of royalty or management fee or both to a person not ordinarily resident in Swaziland is required to withhold tax. The tax is final and a certificate should be furnished to the non-resident person.

Withholding Tax on Repatriated Income

The tax is levied in addition to any normal tax, on deemed repatriated income of the branch of a non-resident company carrying on business in Swaziland for any year of assessment. The calculation formula is A minus B

  • A is taxable income of the branch for the year of assessment
  • B is the Swaziland tax payable on that taxable income of the branch.

Withholding Tax on Payments Non Resident Persons

A person who makes payment to any non-resident person is required to withhold tax on the gross amount resulting from a contract which has a Swazi source of income excluding an employment contract. The main purpose of the contract should be the performance of a service. Goods supplied in the performance of the service shall be excluded from the calculation of the tax as they are only incidental i.e a non-resident mechanic who comes with tools and service parts will be liable to such tax on the labour fees only not the service parts.


On rental payments

A person who makes payment to a lessor for the use or occupation or the right to use or occupation of land and buildings or collects rent on behalf of the lessor (excluding a natural person) is required to withhold tax on the gross amount of the rent. Tax withheld is on account of the liability and a certificate should be issued by the withholder.

On beneficiaries of trusts

Every trustee who makes any payment from trust income to a beneficiary who has vested rights shall withhold from the gross amount. The tax withheld is on account of the liability.


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