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Tax Legislations


The Eswatini Revenue Service derives its authority to administer various revenue laws from the Revenue Authority Act 2008.

The laws administered by the Authority include:

PRIMARY LEGISLATIONS

Customs and Excise Act 1971

Income Tax Order 1975

Value Added Tax Act, 2011

Graded Tax Act 1968

 

AMENDMENTS

The Value Added Tax (Amendment) Act 2022_Schedules

The Value Added Tax Amendment Act 2022

VIEW FORMS


  View all Customs and Excise Forms

  View all VAT Forms

  View all Income Tax Forms




PUBLICATIONS

 

    TAX CALENDAR   SEE ALL DATES

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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