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African Tax Observatory

An atlas of tax for forty-four administrations, 2010 to 2025

African Tax Observatory · Country brief · EswatiniData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/SWZ

Centre 26°34′S 31°29′E

Gazetteer · Southern Africa · Lower middle income

Eswatini

Collected 16.4% of GDP in tax in 2024, 14 of 38 reporting members.

16.4%

Tax, % of GDP, 2024

+6.0

Points since 2010

1.61

Tax buoyancy

over 16 years

$1,542

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Eswatini against the continent

0.0%5.0%10.0%15.0%20.0%10111213141516171819202122232425
EswatiniSouthern Africa medianATAF median and middle half
The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Southern Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.
Show the numbers as a table
YearEswatiniSouthern Africa medianATAF medianATAF 25th percentileATAF 75th percentileMembers reporting
201010.3215.6014.3410.6716.4326
201111.2115.1914.8410.9916.6233
201210.9616.2515.0711.4516.7533
201310.0215.4313.8311.2316.8932
201412.0615.3114.2611.8717.1332
201512.3215.8715.0812.3318.5533
201612.5214.5714.3812.4017.4333
201714.2015.8914.7511.5016.9535
201814.7816.8314.1810.8616.1036
201915.1317.8013.5711.5117.2338
202015.3916.2013.2710.8516.0738
202115.1615.7412.7210.4416.0640
202215.6718.2114.1811.3418.1639
202314.9920.0614.4311.3018.8237
202416.3718.9214.3012.1718.0538
202516.8719.5113.7412.1820.5334

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

0%5%10%15%20%Tax-to-GDPDomestic taxesCustoms taxesNon-tax revenueVATPITCIT
The line joins Eswatini (orange) to the ATAF median (grey); the blue tick is the Southern Africa median. All three are for 2024.
Show the numbers as a table
MeasureEswatiniSouthern Africa medianATAF median
Tax-to-GDP16.3718.9214.30
Domestic taxes11.7513.039.01
Customs taxes4.624.704.87
Non-tax revenue14.342.882.59
VAT8.277.295.20
PIT5.714.122.04
CIT2.383.282.72

Plate III·Tax heads

How Eswatini's tax is made up

Tax heads

What each tax brings in, as a share of GDP

0%5%10%15%20%10111213141516171819202122232425
Personal income taxCorporate income taxWithholding taxOther domestic taxesNot attributed to a headDomestic VATVAT on importsOther customs taxesImport dutyExcise on imports
Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.
Show the numbers as a table
YearTax headRevenue (PPP $)% of GDP
2010Personal income tax3387144354.01
2010Corporate income tax1810721532.15
2010Withholding tax684371240.81
2010Other domestic taxes285108420.34
2010Not attributed to a head2541631623.01
2011Personal income tax3573422364.02
2011Corporate income tax1897763672.14
2011Withholding tax760556550.86
2011Other domestic taxes408877990.46
2011Not attributed to a head3319235553.73
2012Personal income tax3495955713.93
2012Corporate income tax1843605142.07
2012Withholding tax670803180.75
2012Other domestic taxes498527290.56
2012Not attributed to a head3229088863.63
2013Domestic VAT3744123473.94
2013Personal income tax2880587023.03
2013Corporate income tax1646049731.73
2013Withholding tax567040620.60
2013Other domestic taxes829174370.87
2013VAT on imports953088381.00
2014Domestic VAT4283158054.38
2014Personal income tax3757297043.84
2014Corporate income tax2239927082.29
2014Withholding tax597403200.61
2014Other domestic taxes1113263841.14
2014VAT on imports1065771761.09
2014Other customs taxes1404970.00
2015Domestic VAT4155622894.21
2015Personal income tax3851278003.90
2015Corporate income tax2786070862.82
2015Withholding tax333213110.34
2015Other domestic taxes1084244881.10
2015VAT on imports1080236511.09
2015Import duty191236310.19
2015Excise on imports181622270.18
2015Other customs taxes187870.00
2016Domestic VAT3963359604.18
2016Personal income tax3759280093.97
2016Corporate income tax2370200902.50
2016Withholding tax477970300.50
2016Other domestic taxes1161482171.23
2016VAT on imports1213892341.28
2016Import duty180464120.19
2016Excise on imports176305600.19
2016Other customs taxes705240.00
2017Domestic VAT1771677781.95
2017Personal income tax4274256454.69
2017Corporate income tax2414959432.65
2017Withholding tax621605120.68
2017Other domestic taxes1185056241.30
2017VAT on imports3620214273.98
2017Import duty142246720.16
2017Excise on imports163315370.18
2017Other customs taxes62365020.07
2018Domestic VAT2034254782.14
2018Personal income tax4886500365.14
2018Corporate income tax2204825812.32
2018Withholding tax707146720.74
2018Other domestic taxes1623079621.71
2018VAT on imports3688676273.88
2018Import duty165994040.17
2018Excise on imports187803750.20
2018Other customs taxes81876400.09
2019Domestic VAT1694544871.71
2019Personal income tax5236082025.29
2019Corporate income tax2340862232.36
2019Withholding tax792644790.80
2019Other domestic taxes1696964261.71
2019VAT on imports4331988674.37
2019Import duty193344380.20
2019Excise on imports206484240.21
2019Other customs taxes27655620.03
2020Domestic VAT2123785392.03
2020Personal income tax5502943715.26
2020Corporate income tax2733237892.61
2020Withholding tax768864360.73
2020Other domestic taxes1929905471.84
2020VAT on imports4730488194.52
2020Import duty199938080.19
2020Excise on imports1140490.00
2020Other customs taxes118551390.11
2021Domestic VAT3289898612.43
2021Personal income tax7111322205.26
2021Corporate income tax2881002532.13
2021Withholding tax1156464340.86
2021Other domestic taxes2529798781.87
2021VAT on imports5899326644.36
2021Import duty186724760.14
2021Excise on imports16439850.01
2021Other customs taxes142914790.11
2022Domestic VAT2805327902.00
2022Personal income tax7591656375.42
2022Corporate income tax3674508282.62
2022Withholding tax1066098110.76
2022Other domestic taxes2646301571.89
2022VAT on imports6841166214.88
2022Import duty152583200.11
2022Excise on imports18012940.01
2022Other customs taxes188860200.13
2023Domestic VAT5973813283.89
2023Personal income tax8445157495.50
2023Corporate income tax3169143152.06
2023Withholding tax1502143770.98
2023Other domestic taxes2625331501.71
2023VAT on imports5375686843.50
2023Import duty160421950.10
2023Excise on imports416236790.27
2023Other customs taxes232924790.15
2024Domestic VAT4607285853.93
2024Personal income tax6684604375.71
2024Corporate income tax2790623002.38
2024Withholding tax1046573950.89
2024Other domestic taxes2077578601.77
2024VAT on imports5080019524.34
2024Import duty341722870.29
2024Excise on imports168537220.14
2024Other customs taxes162407350.14
2025Domestic VAT5932818473.91
2025Personal income tax8676557395.72
2025Corporate income tax3473815002.29
2025Withholding tax1629814671.07
2025Other domestic taxes2305347491.52
2025VAT on imports8031780665.29
2025Import duty221053070.15
2025Excise on imports471067640.31
2025Other customs taxes180174490.12

The mix in 2024

Every shilling, franc or rand of tax, by head

Personal income tax34.9%VAT on imports26.5%Domestic VAT24.0%Corporate income tax14.6%Other domestic taxes10.8%Withholding tax5.5%
Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $1.9bn.
Show the numbers as a table
Tax headRevenue (PPP $)Share of tax revenue
Domestic VAT4607285850.24
Personal income tax6684604370.35
Corporate income tax2790623000.15
Withholding tax1046573950.05
Other domestic taxes2077578600.11
VAT on imports5080019520.26
Import duty341722870.02
Excise on imports168537220.01
Other customs taxes162407350.01

Every published number

Eswatini in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Eswatini: ATAF Databank indicators by year
Indicator2010201120122013201420152016201720182019202020212022202320242025
Nominal GDP (PPP)$8.4bn$8.9bn$8.9bn$9.5bn$9.8bn$9.9bn$9.5bn$9.1bn$9.5bn$9.9bn$10.5bn$13.5bn$14.0bn$15.4bn$11.7bn$15.2bn
Real GDP35,342.9m36,015.0m37,249.6m38,953.2m40,023.8m40,771.1m40,515.4m40,059.6m40,870.8m63,264.1m66,403.3m64,486.2m66,678.3m66,633.3m69,974.8m72,238.2m
Final Consumption (PPP)$8.0bn$8.6bn$9.9bn$10.5bn$13.6bn$14.1bn$15.5bn$10.0bn$12.9bn
Total Tax Revenues (PPP)$870.9m$996.0m$973.8m$950.9m$1.2bn$1.2bn$1.2bn$1.3bn$1.4bn$1.5bn$1.6bn$2.1bn$2.2bn$2.3bn$1.9bn$2.6bn
Total Number Of Registered Taxpayers43k45k48k50k51k66k57k58k74k
Non-Tax-Revenues (PPP)$113.5m$7.5m$6.2m$10.1m$946.8m$1.0bn$1.7bn$1.3bn$1.2bn$1.7bn$2.2bn
Domestic Tax Revenues (PPP)$870.9m$996.0m$973.8m$855.6m$1.1bn$1.1bn$1.0bn$893.6m$993.8m$1.0bn$1.1bn$1.4bn$1.5bn$1.7bn$1.4bn$1.7bn
Customs Tax Revenues (PPP)$95.3m$106.7m$145.3m$157.1m$398.8m$412.4m$475.9m$505.0m$624.5m$720.1m$602.5m$541.1m$890.4m
Revenue From Agriculture, Forest & Fishing (PPP)$63.8m$37.5m$38.2m$41.3m$44.8m$39.1m$43.2m$76.3m$68.6m$7.6m$62.1m$78.7m
Revenue From Mining & Quarrying (PPP)$3.8m$5.9m$6.0m$4.5m$5.7m$6.8m$5.1m$14.2m$8.7m$7.6m$16.1m$25.0m
Revenue From Secondary Sector (PPP)$587.5m$295.7m$299.5m$321.2m$339.6m$365.6m$378.4m$493.8m$581.9m$530.6m$568.4m$821.1m
Revenue From Tertiary Sector (PPP)$538.5m$816.7m$831.6m$887.8m$990.9m$1.0bn$1.0bn$1.4bn$1.6bn$1.5bn$1.4bn$1.8bn
Domestic VAT Revenues (PPP)$374.4m$428.3m$415.6m$396.3m$177.2m$203.4m$169.5m$212.4m$329.0m$280.5m$597.4m$460.7m$593.3m
VAT Refunded (PPP)$120.3m$148.9m$170.4m$162.4m$149.8m$170.7m$174.2m$223.5m$285.0m$337.8m$320.3m$345.0m$531.8m
PIT Revenues (PPP)$338.7m$357.3m$349.6m$288.1m$375.7m$385.1m$375.9m$427.4m$488.7m$523.6m$550.3m$711.1m$759.2m$844.5m$668.5m$867.7m
CIT Revenues (PPP)$181.1m$189.8m$184.4m$164.6m$224.0m$278.6m$237.0m$241.5m$220.5m$234.1m$273.3m$288.1m$367.5m$316.9m$279.1m$347.4m
Withholding Tax Revenues (PPP)$68.4m$76.1m$67.1m$56.7m$59.7m$33.3m$47.8m$62.2m$70.7m$79.3m$76.9m$115.6m$106.6m$150.2m$104.7m$163.0m
Presumptive Tax Revenues (PPP)
Other Domestic Tax Revenues (PPP)$28.5m$40.9m$49.9m$82.9m$111.3m$108.4m$116.1m$118.5m$162.3m$169.7m$193.0m$253.0m$264.6m$262.5m$207.8m$230.5m
VAT On Import Revenues (PPP)$95.3m$106.6m$108.0m$121.4m$362.0m$368.9m$433.2m$473.0m$589.9m$684.1m$537.6m$508.0m$803.2m
Import Duty Revenues (PPP)$19.1m$18.0m$14.2m$16.6m$19.3m$20.0m$18.7m$15.3m$16.0m$34.2m$22.1m
Excises on Imports Revenues (PPP)$18.2m$17.6m$16.3m$18.8m$20.6m$114.0k$1.6m$1.8m$41.6m$16.9m$47.1m
Other Customs Tax Revenues (PPP)$140.5k$18.8k$70.5k$6.2m$8.2m$2.8m$11.9m$14.3m$18.9m$23.3m$16.2m$18.0m

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

YearCheckDetail
2010Disagrees with the World BankATAF gives 10.3% of GDP; the World Bank's central-government series gives 16.3%.
2011Disagrees with the World BankATAF gives 11.2% of GDP; the World Bank's central-government series gives 16.6%.
2012Disagrees with the World BankATAF gives 11.0% of GDP; the World Bank's central-government series gives 29.1%.
2014Disagrees with the World BankATAF gives 12.1% of GDP; the World Bank's central-government series gives 29.8%.
2015Disagrees with the World BankATAF gives 12.3% of GDP; the World Bank's central-government series gives 27.4%.
2016Disagrees with the World BankATAF gives 12.5% of GDP; the World Bank's central-government series gives 23.9%.
2017Disagrees with the World BankATAF gives 14.2% of GDP; the World Bank's central-government series gives 26.3%.
2018Disagrees with the World BankATAF gives 14.8% of GDP; the World Bank's central-government series gives 24.3%.
2019Disagrees with the World BankATAF gives 15.1% of GDP; the World Bank's central-government series gives 24.5%.
2020Disagrees with the World BankATAF gives 15.4% of GDP; the World Bank's central-government series gives 27.1%.
2021Disagrees with the World BankATAF gives 15.2% of GDP; the World Bank's central-government series gives 24.3%.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Eswatini. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/SWZ Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Eswatini, in Edition 1

Kaijamahe, W. H. (2026). Eswatini. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/SWZ

Southern Africa

Neighbouring profiles

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