NOTICE BOARD

Tenders

WE CURRENTLY have NO tenders available:

 

 

 

 

JOB VACANCIES

THERE ARE CURRENTLY NO VACANCIES AVAILABLE

Public Meetings

No Public Meetings at Present.

PUBLIC NOTICES

No Public Notices at Present.

EXCISE DUTIES

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.

TAX CALENDAR

Provisional Tax
1st Payment due no later than 31st December 2nd Payment due no later than 30th June 3rd Payment due on receipt of Notice of Assessment after having submitted Income Tax Returns
Submission of Income Tax Returns
No later than the 31st October every year
Submission of Salary Reconciliations
No later than the 30th September every year
Remittance of PAYE
No later than the 7th every month