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Income Tax Returns


WHY SUBMIT AN INCOME TAX RETURN

  • For effective reconciliation of one's income tax affairs
  • To enable calculation of income tax due (or refund)
  • For credit worthiness as a taxpayer
  • To contribute to national development

WHO MUST SUBMIT INCOME TAX RETURNS

  • Individuals
  • Companies
  • Employers
    • Whether resident or non resident
    • So long as the income is deemed to be sourced in Swaziland

PERSONS NOT REQUIRED TO FURNISH INCOME TAX RETURNS

 A person who was in continuous employment with a single employer, whose gross income during the year of assessment consisted ONLY of remuneration.

 A person whose employee’s income tax deducted was payable in terms of the prescribed tax deductions tables and was further subjected to the FDS; and

 Such person did not derive any other income, or if the additional income derived consisted of a dividend which has been subject to a final withholding tax.

SUBMISSION BY INDIVIDUALS

  •  Self employed individuals regardless of their income
  •  Sole traders. This includes  income from:
    • Spazas
    • Farming
    • Salons
    • Any other commercial/business activity
  • Pensioners earning a gross income of more than E46 000 per annum
  • Employed individuals
    • With other sources of income(e.g. part time work or business)
    • Who has received income from more than one employer
  •  Recipients of rental Income
  •  Members of clergy (pastors, prophets, priests, apostles, administrators etc)
  •  Legislators 
  •  Members of Board of Directors 
  •  Partners in partnerships
  •  Locally recruited staff of international organisations and Embassies
  •  Trust Funds
  •  Non Governmental Organisations  

SUBMISSION BY COMPANIES

  • ALL companies must submit a return, including:
  •  Loss returns
  •  Profit returns

IMPORTANT: Companies registered for tax but not yet operational or that have not been operating in the year of assessment must notify the Commissioner General in writing.

 

WHAT CONSTITUTES GROSS INCOME?

All income received by the taxpayer during the year of assessment:

 
Employment income Business income
Rental income Board fees
Bonuses Allowances
Benefits Income that the taxpayer has a right to
Income from any business activity  

 

HOW TO SUBMIT A TAX RETURN

  • Download the form or collect it from an SRA Tax Office/service centre 
  • Complete form, sign it and submit it to the SRA, attaching financials and all supporting documents, before the 31st October (Deadline); or 120 days after a financial year end for a company whose year end is different from the tax year (July-June)
  • Late submission of returns attracts penalties.

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