Swaziland

Paying Taxes in

Swaziland

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate Income tax 2 8 30.0% taxable profits 28.1
Provident Fund 12 48 5.00% gross salaries up to SZL 1400 per month 3.5
Property tax 1 5.38% and 0.63% land value and building value 3.3
Mandatory workers compensation insurance 1 0.46% (varies by industry) gross salaries 0.5
Property transfer tax (stamp duty) 1 Half of 0.85% sale price 0.5
Trade license 1 various rates 0.4
Fuel levy 1 SZL 0.5 + SZL 0.26 + SZL 0.04 included in price 0.4
Company license 1 based on share capital 0
Vehicle tax 1 various rates 0
Sales tax 12 48 14.00% sales withheld
Totals: 33 104 36.8
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