Eswatini - 2011 - Finance

Value Added Tax Act, 2011

Ministry of Finance

The Value Added Tax Act of 2011 introduced VAT as Eswatini’s main indirect tax, replacing the old sales tax system. It applies to goods, services, and imports at a standard rate of 15 percent, while also providing for exemptions and zero-rated categories. Businesses can claim input tax credits, and compliance is overseen by the Eswatini Revenue Authority. This Act belongs to the taxation and public finance sector, was signed in 2011, and falls under the Ministry of Finance.

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Value Added Tax Act, 2011 Current Version

September 2025

The Value Added Tax Act of 2011 introduced VAT as Eswatini’s main indirect tax, replacing the old sales tax system. It applies to goods, services, and imports at a standard rate of 15 percent, while also providing for exemptions and zero-rated categories. Businesses can claim input tax credits, and compliance is overseen by the Eswatini Revenue Authority. This Act belongs to the taxation and public finance sector, was signed in 2011, and falls under the Ministry of Finance.

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