Eswatini Revenue Service Urges Multiple-Income Earners to File Tax Returns

The Eswatini Revenue Service (ERS) has called on individuals earning income from multiple sources to declare all their earnings ahead of the November 30, 2026 income tax filing deadline. This includes employed pensioners, company directors, professionals, and high-net-worth individuals. The ERS made the call during its Tax Talk programme on Eswatini TV, highlighting the categories of individuals expected to submit annual income tax returns for the 2025/2026 year of assessment.

The assessment period covers income earned between July 1, 2025 and June 30, 2026. According to Taxpayer Education and Information Manager Cebilenkhosi Mahlalela, the filing obligation extends beyond individuals in conventional employment to include company directors, board members, Members of Parliament, trustees, and people who earned income from multiple sources during the assessment period. Pensioners who receive additional income apart from their pension, emabandla, partners in partnerships, and professionals such as legal practitioners and doctors are also expected to file.

Individuals can establish whether they are required to file by considering whether they have received taxable income, including directors’ fees, during the year of assessment. Mahlalela encouraged taxpayers to consult the filing notice available on the ERS social media platforms and website to establish whether their categories are included. However, not every employed person is required to submit an annual income tax return. Employees earning a single income that is fully taxed through the final deduction system are generally not expected to file.

Director Communications and Marketing Ntobeko Manana clarified that employees who earn a single income that is fully taxed through the final deduction system are not required to file, as their employers deduct Pay As You Earn (PAYE) from their salaries monthly and remit it to the ERS. This also applies to employees who changed employers during the assessment period, provided their income had been correctly taxed. Individuals whose additional dividend income is subject to withholding tax are also generally not expected to file under certain circumstances.

Manana encouraged employees to take an interest in how their employers handle their tax deductions by requesting annual tax certificates, commonly known as IRP5 documents. These certificates provide details of employees’ earnings, benefits received, and taxes deducted and remitted to the ERS, allowing them to verify whether their employers have fulfilled their obligations. For individuals required to file, the process begins with registering as a taxpayer with the ERS and collecting necessary supporting documents.

Supporting documents include employee tax certificates, withholding tax certificates where applicable, financial information statements, and evidence supporting other income and allowable claims. Mahlalela emphasised that individuals earning income from different sources are expected to declare all relevant earnings rather than account for only their primary employment income. She also encouraged taxpayers to scan and attach these documents electronically through the ERS filing system.

The ERS has urged taxpayers to take note of the filing deadline and ensure that they comply with the tax laws. Individuals who fail to file their tax returns on time may face penalties and interest on their tax liabilities. The ERS is providing support to taxpayers through its Tax Talk programme and website, and encourages individuals to seek assistance if they are unsure about their filing obligations.

Key points

• Individuals earning income from multiple sources must declare all their earnings to the ERS by November 30, 2026.
• Not all employed individuals are required to file tax returns, only those with multiple income sources or specific circumstances.
• Taxpayers can verify their filing obligations and access support through the ERS website and social media platforms.