Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Eswatini
Africa
Lucky Nomads World Index
59.06 / 100
Global rank
#173
Corporate tax
25%
Personal tax
33%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.2 / 10
- Affordability Index7.8 / 10
- Entry Ease Index5.0 / 10
- Tax Freedom Index8.4 / 10
- WiFi Index5.8 / 10
- Admin Ease Index4.2 / 10
- Healthcare Index5.4 / 10
- City Comfort Index6.2 / 10
- WeatherComfort Index7.6 / 10
- Banking Index5.9 / 10
- GeoStability Index6.7 / 10
- Justice & Order Index4.4 / 10
- Quality of Life Index4.7 / 10
- Open Society Index3.9 / 10
- Flight Index1.6 / 10
- Environmental Quality Index6.1 / 10
- English Index6.4 / 10
- Wealth Protection Index6.6 / 10
- AI Access Index5.3 / 10
- Economic Openness Index5.7 / 10
- Market Depth Index4.0 / 10
- ClimateShield Index7.7 / 10
Country snapshot
- Capital
- Mbabane
- Population (approx.)
- 1,200,000
- Area (km²)
- 17,364 km²
- Currency code (ISO 4217)
- SZL
- Currency name
- Swazi lilangeni
- Main airport IATA code
- SHO
- Airport name
- King Mswati III International Airport
General facts
- Minimum monthly cost
- From $1,036/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .sz
- Phone calling code
- +268
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highTerritorial
- Marginal PIT (personal income tax)
- 33%HighTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Source-based taxation. Foreign-source income is not subject to Eswatini corporate income tax unless deemed to arise from an Eswatini source under the anti-avoidance provisions of the Income Tax Order 1975. Capital gains on disposal of business assets are included in taxable income since 1 July 2024.
Flat 25 percent rate since 1 July 2024, reduced from 27.5 percent under the Income Tax Amendment Act 2024. A 15 percent withholding tax applies on dividends and interest paid to non-residents, reduced to 10 percent under the South Africa double taxation treaty for shareholdings of at least 25 percent. Branch profits remitted to the head office are taxed at an additional 15 percent.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Source-based for residents and non-residents alike. Foreign-source employment, investment and pension income is generally exempt unless deemed to arise from an Eswatini source. No foreign tax credit regime, double taxation relief operates through the limited treaty network (South Africa, United Kingdom, Mauritius, Taiwan, Mozambique).
Progressive 0 to 33 percent. The 33 percent top rate applies on chargeable income above (approximately USD 11,000). Annual tax rebate of , increased to for individuals over 60. No tax on capital gains arising from personal disposals.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Development Approval Order
AvailableDiscretionary concessionary corporate income tax regime granting a 10 percent CIT rate and a parallel 10-year exemption from withholding tax on…
Special Economic Zones Regime
AvailableFree-zone-style regime offering a 20-year corporate income tax exemption followed by a 5 percent rate, plus VAT and customs refunds on production…
You either qualify for Eswatini's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Eswatini. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Eswatini lists several residency and mobility routes across business founder routes, work (employer sponsored), talent (outstanding), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
8 programmes listed · 8 are marked available in our editorial review
Business founder routes
3 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Class B Entry Permit (Prospecting and Mining)
- Available
Class C Entry Permit (Trade, Business or Non-Prescribed Profession)
- Available
Class D Entry Permit (Manufacture)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Class A Entry Permit (Employer-Sponsored Work Permit)
Talent (outstanding)
1 programmeOutstanding achievement or high-calibre talent categories.
- Available
Class H Entry Permit (Prescribed Profession)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Class I Entry Permit (Assured Income Residence)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Dependant Pass
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Pass
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Eswatini.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.4 / 10Very favorable tax environment
- Affordability Index7.8 / 10Competitive cost of living
- ClimateShield Index7.7 / 10Strong climateshield index
Weakest dimensions
- Flight Index1.6 / 10
- Open Society Index3.9 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
Compare Eswatini with…
Eswatini
Sao Tome and Principe
Tokelau
Tajikistan
Tonga
GabonSurprise meDiscover another country at random
Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
Is Eswatini really your strongest move?
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where Eswatini lands, and opens the complete ranked shortlist across every scoring dimension.