Looking for more information on Swaziland? Our country resources provide economic forecasts, profiles and guides to doing business.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Swaziland: Tax treaties
Details of tax treaties between the UK and Swaziland produced by HMRC. An A–Z listing by country of Statutory Instruments for tax treaties is also available.

Double taxation avoidance agreements
Information on the status of double taxation agreements provided by the Swaziland Revenue Authority. The full text of the double taxation avoidance agreements in force can be downloaded.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Eswatini: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

• Worldwide corporate tax guide: Eswatini
• Worldwide personal tax and immigration guide: Eswatini
• Worldwide VAT, GST and sales tax guide: Eswatini

PKF Africa Tax Guide 2018-19
Overview of tax and business regulation regimes covering significant trading jurisdictions in this region. The guides highlight taxes payable, determination of taxable income, foreign tax relief, withholding tax rates and other issues. Published by PKF in May 2018.

Guide to fiscal information: Key economies in Africa 2018
Overview of the tax and investment environment in 44 jurisdictions across Africa, including this country. The guide gives income tax rates, withholding tax rates, a list of double tax treaties, information on other taxes and duties, investment incentives, and key trade data. Published by Deloitte in May 2018.

Swaziland fiscal guide 2017/18
Summary of the tax regime, published by KPMG. Sections cover:

• income tax, corporate tax, information and tax implications for non-residents;
• capital gains;
• transfer pricing rules;
• transaction taxes (such as VAT);
• transfer duties.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

• View the latest articles on taxation in Swaziland

Articles and books in the Library collection

• View a list of articles and books in our collection on taxation in Swaziland

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.