Ezulwini – The Eswatini Revenue Service says taxpayers should prepare and submit their annual income tax returns early to avoid penalties, keep their compliance status in order and help fund public services across the country.
Speaking on Market View ERS Tax Talk on July 30, 2026, ERS manager for marketing and communications Nduduzo Dlamini and manager for taxpayer education and information Cebolenkhosi Mahlalela continued their discussion on annual income tax return submission and payment for the 2026 tax year.
Dlamini said timely filing and payment give taxpayers compliance status, help them avoid penalties and interest, and support government revenue used for healthcare, education, roads and other public infrastructure. 
“all the money we collect as the ERS. This is the money which goes back to government,” he said, adding that the funds are used for public services that benefit emaSwati.
Mahlalela explained the tax rates applicable for the year, saying the corporate income tax rate has been reduced from 27.5 percent to 25 percent. He said businesses under the presumptive tax regime pay 1.75 percent if their annual turnover is above E50,000 and up to E500,000, while those earning between zero and E50,000 pay no tax on turnover.
He said the tax system is designed to simplify compliance and that the calculations are already built into the system, but taxpayers still need to understand how the figures are applied when preparing their financial statements.
On filing deadlines, Mahlalela said all entities, whether VAT registered or not, must file income tax returns by October 31, 2026, while individuals must file by November 30, 2026, depending on the source of income listed in the notice.
He said the service accepts draft financial statements where audited accounts are not yet ready, allowing taxpayers to upload and file their returns on time before later submitting signed audited statements.
“We do accept draft financials such that you can use them to populate or upload your return into the system,” he said.
Dlamini outlined the payment methods available to taxpayers, saying ERS has made the process easier through EFT, bank deposits, Momo Pay and payments at service centres using point of sale systems.
He said ERS has accounts with banks across the country and taxpayers should use the correct banking details available on the ERS website or the Tax Ease app. He also warned that service centres no longer accept cash.
Taxpayers were further urged to use their correct TIN numbers when making payments so that funds are credited to the right accounts.
Mahlalela encouraged clients to begin preparing their returns now by gathering supporting documents such as IRP 5 certificates for employees and proper financial records for businesses.
He said the 2026 tax year covers the period from July 1, 2025 to June 30, 2026, and taxpayers on different balance months must file within four months after closing their accounts.
ERS said taxpayers who face challenges, including lack of connectivity or devices, can still get assistance at its service centres and kiosks, where staff will guide them through the filing process.
