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Company tax and provisional tax in Swaziland
Organization: Department of International Cooperation        Publish Date: 2018-04-27 11:19
Company income tax in Swaziland is a flat rate of 27.5%. A taxpayer is required to register as a taxpayer within 90 days of becoming liable for normal tax (once the company has been registered with the Company Registry or a company representative has been present in Swaziland for at least 90 days). The Commissioner General's year of assessment is from July 1 to June 30. Those who want to use a different tax year end must first apply for and obtain approval from the Commissioner General.

Different income tax rates apply to resident and non-resident companies. Branches of non-resident companies are subject to tax on Swaziland profits as if they were resident companies. In addition, branch profits tax of 15% is charged on repatriated income. A rate of 12.5% is charged for branch profits repatriated to a company registered in a neighboring country.

Every provisional taxpayer-namely company, company director, self-employed person, or any other person notified by the Commissioner as a provisional taxpayer - is required to make advanced payments (provisional tax) to the Swaziland Revenue Authority in respect of any liability for normal tax that may arise during the course of the year of assessment. Payments must be made in a maximum of two installments during the tax year, with the first payment having to be made within the first six months of start of the assessment year.

Source: Swaziland Revenue Authority
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