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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

The Fuel Tax Act 2022

 

AMENDMENTS

The Value Added Tax (Amendment) Act 2022_Schedules

The Value Added Tax Amendment Act 2022

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  View all Customs and Excise Forms

  View all VAT Forms

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PUBLICATIONS


SRA Strategic Plan 2015-2018

Swaziland Revenue Authority - Strategic Plan 2012/13 - 2014/15

15% VAT PRESENTATION

Trade Statistics


 

    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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VAT


VAT Forms

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INCOME TAX


Income Tax Forms

View All Income TAX Forms

CUSTOMS & EXCISE


Customs & Excise Forms

View All Customs and Excise Forms

  IMPORTANT LINKS

Publications

Payments

Local Stakeholders

International Stakeholders


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