The Eswatini Revenue Service (ERS) and Eswatini Tourism Authority (ETA) have signed a Memorandum of Understanding (MoU) to enhance cooperation on compliance within the tourism sector. The agreement, signed on September 29, 2026, at the ERS Headquarters in Ezulwini, aims to improve the collection of the 3 per cent Bed Levy from accommodation establishments. The Bed Levy is used for the development, promotion, and marketing of Eswatini as a tourism destination.
The MoU will enable the ETA to identify accommodation establishments that may not be meeting their bed levy obligations, while facilitating closer coordination with ERS on businesses' wider tax compliance. ERS Commissioner General, Brightwell Nkambule, emphasized the importance of reliable information in identifying compliance risks and ensuring that government resources are directed towards areas requiring intervention. The cooperation will cover compliance education, stakeholder engagement, research, risk identification, referrals, training, and technical consultations.
The partnership will also allow for coordinated interventions where compliance risks are identified, including referrals, inspections, investigations, and enforcement support, where permitted by law. Nkambule stressed that information sharing will be conducted responsibly and in accordance with the Data Protection Act, 2022, with confidentiality and information security maintained. ETA Chief Executive Officer, Vusie Dlamini, noted that the agreement creates an opportunity to strengthen compliance among accommodation establishments and ensure that businesses are properly captured within the relevant government databases.
The focus of the partnership will extend beyond the bed levy to other tax obligations, including income tax, pay as you earn (PAYE), and value added tax (VAT). Dlamini emphasized the growing importance of the tourism sector and the need for authorities to know who is operating within the industry and whether businesses are meeting their legal obligations. The partnership will also enable joint awareness programs and stakeholder engagements to educate tourism operators on their obligations.
Nkambule highlighted that enforcement should not be the only approach to improving compliance, and that tourism operators also need accurate information and support to understand their obligations. The MoU is expected to result in practical interventions rather than remain a document without implementation. The two institutions have committed to implementing the agreement within their respective legal mandates, with the aim of improving compliance, strengthening coordination, and ensuring that tourism businesses meet their obligations.
The agreement comes as the tourism sector continues to expand, creating a larger pool of accommodation businesses whose compliance with the bed levy and other statutory obligations must be monitored. The ERS and ETA will work together to conduct coordinated interventions where compliance risks are identified. The partnership is expected to improve compliance and strengthen coordination between the two institutions.
The MoU signing was attended by ERS Commissioner General, Brightwell Nkambule, and ETA Chief Executive Officer, Vusie Dlamini. The two institutions have expressed their commitment to working together to improve compliance and strengthen coordination. The partnership is expected to have a positive impact on the tourism sector in Eswatini.
Key points
- Eswatini Revenue Service and Eswatini Tourism Authority sign MoU to strengthen information sharing and enforcement of bed levy compliance.
- The partnership aims to improve the collection of the 3 per cent Bed Levy from accommodation establishments.
- The MoU will enable coordinated interventions where compliance risks are identified, including referrals, inspections, investigations, and enforcement support.
