The tax filing season is an annual period during which taxpayers are required to submit their income tax returns to the Tax Administrator (ERS). This period begins after the end of the financial year, which for many aligns with the conclusion of June 30. For entities using alternative tax years, the filing period aligns with their approved financial year-end.
Why Submit an Income Tax Return?
- For effective reconciliation of one’s income tax affairs.
- To enable calculation of Income Tax due (or refund).
- If you had an assessed loss in your business, you will carry forward that loss by the time of filling an Income Tax Return.
- Timely submission of returns helps you avoid penalties and interest charges
Who Must Submit Income Tax Returns?
- Individuals Not Ordinarily Resident: Every person, excluding companies or trusts, who received gross income sourced in Eswatini but was not ordinarily resident in the country during the assessment year.
- Pensioners: Those who were ordinarily resident in Eswatini and had multiple sources of income.
- Public Officers: The Public Officer of any company, responsible for the company’s tax matters.
- Trust Representatives: Recognized representatives of a trust fund, managing trust income.
- Employees with Multiple Employers: Employees earning remuneration from multiple employers.
- Employees or Directors with Additional Income: Individuals who, besides their employment income, derived business or property income.
- Company Directors: Directors of companies.
- Members of Clergy: Individuals such as pastors, priests, priestesses, ministers, apostles, and other church executives.
- Public Figures and Representatives: Members of Parliament, board members of statutory bodies or similar organizations, partners in partnerships, and locally recruited personnel working in embassies, consulates, missions, and international organizations.
- Professionals: Persons and their agents who derive income from providing professional independent services.
- Investors: Individuals who received interest or dividends from funds invested in commercial banks, building societies, and investment houses.
- High-Income Earners: Any person whose gross employment income, including fringe benefits, was E3 million or above.
- Additional Filers: Any other person required by the Commissioner General in writing to render a return of income for the current year of assessment.
Non-Operational Registered Businesses Must Submit Returns
Businesses, both operational and non-operational, must also file returns. Non-operational businesses must notify the Commissioner General in writing, providing reasons for their inactivity. Recognised representatives of trust funds and public officers managing company finances are also obligated to file returns.
Avoid Penalties and Interest by Filing Ontime
ERS Commissioner for Domestic Taxes, Vusi Ngcamphalala said, “As we approach the Tax Season, I urge all taxpayers to stay ahead by filing and paying their taxes on time. Timely compliance not only helps you and your business to avoid unnecessary costs in penalties and interest. By filing early, you ensure a smoother process and allow us to serve you better. Let’s work together to keep Eswatini moving forward.”
Persons Not Required to Furnish Income Tax Returns
Certain individuals are exempt from submitting Income Tax Returns under specific conditions, these include:
- A person who was continuously employed by a single employer throughout the year and whose gross income consisted solely of remuneration subject to the Final Deduction System (FDS), except for those whose gross employment income was E3 million or more.
- Employees who changed employers during the year but whose Income Tax was deducted according to the prescribed tax deduction tables and subject to FDS are also exempt, provided their income did not exceed E3 million.
- Individuals who did not have any additional income beyond their regular salary, or whose additional income was limited to dividends subject to final Withholding Tax, are not required to file.
- Taxpayers who registered for tax within the last six months of the tax year, specifically between January and June 2024, are also exempt from filing returns.
How To Submit
Tax returns must be submitted through the TaxEase platform, accessible at www.taxease.sz. This digital platform ensures a streamlined submission process and helps avoid penalties associated with non-submission.
For PAYE reconciliations, taxpayers must either submit a soft copy of the PAYE Reconciliation report or download and email the PAYE Reconciliation spreadsheet from the ERS website to PAYE@ers.org.sz.
Deadlines For the Submission of Returns and Payment
| Taxpayer Segment | Normal Filling & Payment Deadline |
| All Non-Individual EntitiesNon-VAT Registered BusinessesVAT Registered Businesses | 31 October 2024 |
| Individuals with employment income above E3 millionIndividuals with employment income and/or other incomeHigh Net Worth Individuals & Special Groups | 30 November 2024 |
| All Clients using other approved tax years other than the Commissioner General’s normal tax year | Within four (4) months after the end of the approved financial year. |
| All Employers (PAYE Reconciliations) | 30 September 2024 |
ERS is Ready to Assist Clients during the Filing Season
ERS Director of Client Services, Riccardo Kruger, highlighted that the teams are ready to assist clients during this filing season and encouraged clients to reach out to their respective Client Relationship Managers for assistance, or to contact our Contact Centre via 2406 4050, info@ers.org.sz or simply sending a WhatsApp to 7606 3735.
Kruger added, “We understand that clients will be filing their annual returns for the first time using TaxEase this year and would like to assure them that our teams are ready to assist with any issues they may face. We also request clients to submit and pay early, and not wait for the last minute to allow for adequate support should the need arise.”