Swaziland

Ease of Doing Business in

Swaziland

This page summarizes Doing Business 2013 data for Swaziland. The first table lists the overall "Ease of Doing Business" rank (out of 185 economies) and the rankings by each topic. It also lists the economy's distance to frontier (DTF)** measure. The rest of the tables summarize the key indicators for each topic and benchmark against regional and high-income economy (OECD) averages.

Economy Overview

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Economy Summary
Starting a Business
Dealing with Construction Permits
Getting Electricity
Registering Property
Getting Credit
Protecting Investors
Paying Taxes
Trading Across Borders
Enforcing Contracts
Resolving Insolvency
Region Sub-Saharan Africa
Income Category Lower middle income
Population 1,067,773
GNI Per Capita (US$) 3,300
Doing Business 2013 Rank Doing Business 2012 Rank Change in Rank
123 123 0

Doing Business 2013 DTF** (% points) Doing Business 2012 DTF** (% points) Improvement in DTF** (% points)
57.8 57.3 down 0.5
Topic Rankings DB 2013 Rank DB 2012 Rank Change in Rank
Starting a Business 165 160 up -5
Dealing with Construction Permits 41 44 up 3
Getting Electricity 156 155 up -1
Registering Property 129 128 up -1
Getting Credit 53 52 up -1
Protecting Investors 128 124 up -4
Paying Taxes 58 54 up -4
Trading Across Borders 141 148 up 7
Enforcing Contracts 174 173 up -1
Resolving Insolvency 74 72 up -2

Economy Profile

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Doing Business law library Law Library

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Paying Taxes

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This data shows the tax that a medium-size company must pay or withhold in a given year, as well as measures of the administrative burden in paying taxes. These measures include the number of payments an entrepreneur must make; the number of hours spent preparing, filing, and paying; and the percentage of their profits they must pay in taxes.

DB 2013 Rank 58 DB 2012 Rank 54 Change in Rank down-4
DB 2013 DTF** (% points) 73.8 DB 2012 DTF** (% points) 73.8 Improvement in DTF** (% points) 0.0
Indicator Swaziland Sub-Saharan Africa OECD

The total number of tax payments per year. The indicator reflects the total number of taxes and contributions paid, the method of payment, the frequency of payment and the number of agencies involved for a standardized case during the second year of operation.

View methodology Payments (number per year)
33 39 12

The time it takes to prepare, file and pay (or withhold) the corporate income tax, the value added tax and social security contributions (in hours per year).

View methodology Time (hours per year)
104 319 176

The amount of taxes on profits paid by the business as a percentage of commercial profits.

View methodology Profit tax (%)
28.1 19.0 15.2

The amount of taxes and mandatory contributions on labor paid by the business as a percentage of commercial profits.

View methodology Labor tax and contributions (%)
4.0 13.3 23.8

The amount of taxes and mandatory contributions paid by the business as a percentage of commercial profit that are not already included in the categories of profit or labor taxes.

View methodology Other taxes (%)
4.7 25.5 3.7

The total tax rate measures the amount of taxes and mandatory contributions payable by the business in the second year of operation, expressed as a share of commercial profits.

View methodology Total tax rate (% profit)
36.8 57.8 42.7
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% taxable profit 28.1
Provident Fund 12 48 5% gross salaries up to 1400 per month 3.5
Property tax 1 5.38% and 0.63% land value and building value 3.3
Property transfer tax (stamp duty) 1 half of 0.85% sale price 0.5
Mandatory workers compensation insurance 1 0.46% (varies by industry) gross salaries 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
Sales tax 12 48 14% sales 0 withheld
Company license 1 based on share capital 0
Vehicle tax 1 various rates 0 small amount
Totals: 33 104 36.8

** The distance to frontier (DTF) measure shows the distance of each economy to the "frontier," which represents the highest performance observed on each of the indicators across all economies included in Doing Business since each indicator was included in Doing Business. An economy’s distance to frontier is indicated on a scale from 0 to 100, where 0 represents the lowest performance and 100 the frontier. Read more...

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