Ezulwini – The Eswatini Revenue Service has introduced changes to the Tax Compliance Certificate system and is urging taxpayers to meet their provisional tax obligations ahead of the 30 June 2026 deadline.
Under the new TCC changes, the validity period for individual certificates has been extended from one month to three months, reducing how often taxpayers need to apply. A single certificate can now be used across multiple transactions and purposes, doing away with the previous practice of issuing certificates for specific uses. All certificates will carry a standardised status simply reading “Tax Compliant,” making compliance verification more consistent and straightforward.
The revised system also continues to support taxpayers enrolled in the Sondzela Sikhulume payment arrangement programme, keeping them eligible for a TCC as long as they honour their agreed payment schedules. 
ERS Head of Domestic Revenue Pearl Dlamini said the changes are designed to cut red tape and improve the experience for taxpayers.
“These changes to the Tax Compliance Certificate are designed to reduce unnecessary administrative burdens, provide greater flexibility to taxpayers, and ensure that compliant taxpayers can access opportunities more efficiently. We want a system that is practical, responsive, and aligned with the needs of taxpayers while maintaining the integrity of the tax system,” Dlamini said.
Separately, the ERS used its Tax Talk programme on Eswatini TV on Thursday 4 June 2026 to unpack provisional tax, with ERS Manager for Taxpayer Education and Information Cebolenkhosi Mahlalela and ERS Manager for Marketing and Communications Nduduzo Dlamini joining the programme to explain what provisional tax is, who must pay it and how to comply.
Mahlalela described provisional tax as advance payments made toward income tax throughout the financial year, structured as installments to prevent taxpayers from facing large lump sum payments when they eventually file their annual income tax returns.
“Provisional tax is not a different tax type. This is a method of paying your income tax which is coming to a year end. We are just encouraging and helping our clients to meet their tax obligations,” Dlamini said on the programme.
Provisional tax is mandatory, not optional, and failure to comply attracts interest and penalties. Taxpayers required to pay it include individuals with more than one source of income such as directors and sole traders, company directors, companies operating in Eswatini, and small businesses, including those registered under the presumptive tax regime.
The payment structure follows three installments. The first is due at the end of the first six months of the financial year, the second on the last day of the tax year, and a third optional installment is available to close any remaining gap before or just after filing the annual income tax return. For taxpayers running a July to June financial year, the second installment deadline falls on 30 June 2026.
Payments can be made via EFT using ERS bank accounts held at all local banks, through the ERS taxpayer app, via mobile money or point of sale at ERS service centres, or through direct bank transfers. Taxpayers can also use the ERS self-service portal to calculate how much they owe. The ERS can be reached on 2464 2450 or through its social media platforms.
