Employer Tax Contributions

Tax Type	Rate	Base
Pay As You Earn (PAYE)	Progressive rates up to 33%	Employee's Remuneration
Eswatini National Provident Fund (ENPF)	5% (Employer)	Employee's Monthly Gross Earnings (up to E10,000 ceiling)
Graded Tax (Poll Tax)	SZL 1.50 per month (Employer collects)	All employed persons

Filing & Compliance

• Monthly PAYE and ENPF contributions must be remitted by the 7th day of the month following the payroll month.
• Annual PAYE reconciliation and income tax returns are due by September 30 (for employers) and November 30 (for individuals with employment income).
• The tax year runs from July 1 to June 30.

Income Tax Brackets

Income Range (SZL)	Tax Rate
0 - 100,000	20%
100,000.01 - 150,000	25%
150,000.01 - 200,000	30%
200,000.01 and above	33%

Employee Contributions

Deduction Type	Rate	Cap (Monthly)
Swaziland National Provident Fund (SNPF)	5%	SZL 10,000 earnings
Pension Fund Contributions	10% of gross salary	-
Retirement Annuity Fund Contributions	15% of taxable income	-

Personal Allowances

• Annual primary rebate of SZL 8,200
• Individuals above age 60 receive an additional rebate of SZL 2,700, totaling SZL 10,900
• Standard Deduction of SZL 41,000 for residents, resulting in no tax payable below this amount.