PAYE Tax Tables Eswatini 2026/27
These are the individual income tax brackets used to calculate PAYE in Eswatini (Swaziland) for the 2026/27 tax year, which runs from 1 July to 30 June. Amounts are annual taxable income in Emalangeni. To work out PAYE for a single employee, use the free PAYE calculator, which uses these tables.
Income tax brackets
| Annual taxable income | Tax payable |
|---|---|
| Up to E100,000.00 | 20% |
| E100,000.01 – E150,000.00 | E20,000.00 + 25% of the amount over E100,000.00 |
| E150,000.01 – E200,000.00 | E32,500.00 + 30% of the amount over E150,000.00 |
| Over E200,000.00 | E47,500.00 + 33% of the amount over E200,000.00 |
Tax rebates
Rebates are subtracted from the tax worked out above. Like the tax, they are annual amounts and are spread across the pay periods.
| Employee | Annual rebate |
|---|---|
| Under 60 | E8,200.00 |
| 60 and over | E10,900.00 |
If the rebate is more than the tax, the employee pays no PAYE. Extra APFC contributions made by the employee also earn a small additional rebate.
ENPF contributions
Employee contributions to the Eswatini National Provident Fund (ENPF) are 5% of pay, capped at E215.00 a month, and are deducted before PAYE is calculated. The employer pays a matching contribution.
Worked example: E10,000.00 a month
An employee under 60 earning E10,000.00 basic pay in a 31-day month, using the ERS by-days method:
| Basic pay | E10,000.00 |
| Less ENPF | − E215.00 |
| Gross taxable for the month | E9,785.00 |
| Annual taxable (E9,785.00 ÷ 31 × 365) | E115,210.48 |
| Annual tax (E20,000.00 + 25% of E15,210.48) | E23,802.62 |
| Tax for the month (31 of 365 days) | E2,021.59 |
| Less rebate (E8,200.00 ÷ 365 × 31) | − E696.44 |
| PAYE for the month | E1,325.15 |
Open this example in the PAYE calculator →
Bonuses, directors and part-time staff
When pay changes during the year (a bonus, 13th cheque or commission), PAYE should be worked out on the year to date rather than month by month. Directors and board members, part-time skilled staff and people with more than one employer are taxed on different tables. The annualised PAYE calculator handles all of these.
These tables are for guidance. Always confirm current rates with the Eswatini Revenue Service (ERS).