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In Swaziland, Excise duties are paid on alcoholic drinks, tobacco products, road fuels, cars, TVs, and refrigerators. As is the case in the other SACU member states Excise duties are collected both at import into a SACU country or at the place of domestic manufacture of these items.

Excise duties are of two sorts - Specific and Ad Valorem:

Specific duties are charged by quantity – e.g. E2 per litre;

Ad valorem duties are levied at a set % of the value.

The main specific excise duties are:-

Spirits : E111.64 per litre of alcohol (which equates to about E40 per bottle of Vodka/Whisky etc)
Beer : E59.36 per litre of alcohol (which equates to about E2 per 330 ml can or bottle)
Wine : E2.50 per litre (about E2 per bottle)
Cigarettes : E5.16 per 10 cigarettes (just over E10 for a pack of 20)

The main ad valorem excise duties are:

Phones, Videos, TV, aircons, perfumes, firearms, golf balls – 7%
Cosmetics – 5%
Motor vehicles – percentages vary – about 5% for a smaller car; 7.5% for a medium car; 10% for a higher priced car.


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Provisional Tax:

1st payment is due no later than 31st December

2nd payment is due no later than 30th June

3rd payment is due on receipt of Notice of Assessment after having submitted Income Tax returns

Remittance of PAYE:

No later than the 7th every month

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