IMPORTANT NOTICE - Introduction of a New Import VAT Deferment System

VAT/TIN Registered Businesses

The Swaziland Revenue Authority (SRA) welcomes you to its official website; we trust that you will find the information contained here of benefit towards addressing your needs. In this site you will find information on the wide range of functions that are the SRA's mandate.

NOTE: The information and material contained on the site has been organised according to the core technical functions; e.g. all laws, forms and other information relating to Income Tax may be found under the Income Tax pages.

We would be grateful for any contributions and/or opinions that may help us improve this site and ultimately raise the standard of revenue administration in Swaziland.

The SRA formally took over the responsibility of revenue administration on 1st January 2011, initially taking over Tax and Customs administration from the Government Departments previously responsible for this. We are a semi-autonomous organisation, outside of the Civil Service, and we administer a wide range of legislation. There are separate parts of this website dealing with the main ones namely

• VAT - Value Added Tax has been introduced as a broad based tax on goods and services in Swaziland. The Value Added Tax Act, No.12 of 2011 came into effect on the 1st April 2012 replacing the Sales Tax Act, No.12 of 1983. The First and Second Schedules of the Act list Exempt and zero rated commodities, respectively; all commodities not listed in these schedules are thereby taxable at the standard rate of 14%.

• Income Tax - Primarily based on the source principle, this is payable by both companies and individuals on earnings (PAYE) and profits. Our Income Tax Department also collects Graded Tax and administers the Casino Levy.

• Customs and Excise Goods - goods imported into Swaziland from outside of the Southern African Customs Union (SACU) are liable to Customs duty and for some classes of goods also Excise duty. Sales tax is also payable on imports both from SACU and also elsewhere. Excise duty is also payable on some domestically produced goods (alcoholic drinks, cigarettes etc.)

• Other Taxes - this section covers road toll and other charges collected by the SRA.

No-one likes to pay taxes or duties but these fiscal levies are vital in providing the revenues Government needs for its recurrent and capital expenditure this includes funding health facilities, education, road infrastructure, improved communication systems, efficient water supply, maintenance of law and order, implementation and maintenance of welfare programmes, and for the development of National projects. Our aim is to make it as easy and pleasant as possible for you to meet your tax and Customs obligations.

We have offices at the following locations:

• For Taxes (Income Tax, Sales Tax, VAT etc.) at Mbabane, Matsapha, Manzini, Nhlangano, Pigg’s Peak and Siteki;

• For Customs at all border gates; at Matsapha Airport; at Matsapha (AGOA and ICD offices) and at Nhlangano.

Our Headquarters are currently spread around a number of sites in Mbabane. For details of all our offices please click on Contact us .