Eswatini Revenue Service

What Eswatini Revenue Service does

The Eswatini Revenue Service (ERS) is a semi-autonomous national revenue administration agency established by the Revenue Authority Act No. 1 of 2008 and operational from 2011, when it absorbed the former Department of Taxes. It operates within the broad framework of the Eswatini Government but outside the civil service, governed by a Board appointed by the Minister of Finance and led by Commissioner General Mr. Brightwell Nkambule since 2022. Its mandate is the assessment and collection of all national revenue, including income tax (individual, corporate, PAYE, provisional, self-assessment), VAT at 15%, customs and excise duties, withholding taxes, the graded tax on individuals, and the presumptive tax on small businesses (effective July 2024). Its geographic footprint spans 14 border posts, the King Mswati III International Airport, and the Matsapha Inland Container Depot, with the headquarters in Mbabane.

ERS delivers its mandate through a multi-channel service model combining physical service centres, a contact centre, mobile USSD and MTN Mobile Money payment channels, and a portfolio of digital platforms. Core systems include ASYCUDA World for customs declarations, TaxEase as a 24-hour self-service tax portal, the instant Tax Clearance Certificate (TCC) platform, the Advance Ruling Platform, the EU Registered Exporter (REX) system, Sekulula VAT for cross-border VAT recovery against South African invoices, and the Authorised Economic Operator (AEO) program. Supporting tools include a duty calculator, tariff browse and search, tax tables, tax item codes, and a vendor registration portal.

The organization's revenue model is statutory rather than commercial: it collects legislated taxes and duties at rates set by Parliament and the SACU agreement, and is funded through Government appropriation. Its strategic positioning rests on international partnerships with SARS, LRA, ZRA, the WCO, CATA, ATAF, and Sweden's Tullverket, alongside membership in SACU, SADC, COMESA, and an expanding network of double taxation agreements. ERS does not sell a product, has no external shareholders, and reports through the Ministry of Finance.

Name

Eswatini Revenue Service

Legal name

Eswatini Revenue Service

Website

https://ers.org.sz

Company type

Private

Founded year

2008

Operating status

Operating

Headcount range

501–1,000 employees

Short description

The Eswatini Revenue Service (ERS) is a semi-autonomous government agency that assesses and collects all national revenue for the Kingdom of Eswatini, administering income tax, VAT, customs, excise, and withholding taxes across 14 border posts and multiple digital platforms for businesses, employees, and traders.

Ownership category

akta.pro rank

Headquarters

HQ city

Ezulwini

Offices14 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Marketing or Sales

Revenue model

1. Income Tax: Collection of income tax from individuals, companies, and self-employed persons including PAYE (Pay As You Earn), provisional tax, corporate income tax, and self-assessment
2. Value Added Tax (VAT): Collection of 15% VAT on consumption of goods and services and importation, introduced April 2012 replacing Sales Tax
3. Customs and Excise Duties: Collection of customs duties on imports from outside SACU, excise duties on alcohol, tobacco, road fuels, cars, TVs, and refrigerators (both specific and ad valorem rates)
4. Withholding Taxes: Collection of withholding taxes on interest, dividends, royalties, management fees, payments to non-residents, entertainers, contractors, and trust beneficiaries
5. Graded Tax: Annual levy on adults in Eswatini - E4.50 for unemployed males, E18 for employed adults
6. Presumptive Tax: Tax on small business turnover (1.75% on turnover exceeding E50,000 up to E500,000), effective July 2024
7. Fees and Charges: Various administrative fees including those for bonded warehouses, AEO certification, advance rulings, and other regulatory services

Go-to-market motion1 record

Distribution channels6 records

Marketing channels6 records

Core offering

The Eswatini Revenue Service (ERS) is a semi-autonomous government revenue administration agency that assesses and collects national revenue on behalf of the Eswatini Government. It administers income tax (PAYE, corporate, provisional, withholding), VAT (15%), customs and excise duties, graded tax, and presumptive tax through digital self-service platforms (TaxEase, ASYCUDA World, TCC Platform), 14 border posts, and an inland container depot. ERS also issues advance rulings, tax clearance certificates, and operates the Authorised Economic Operator and Registered Exporter programs for trade facilitation.

Product overview

The Eswatini Revenue Service (ERS) operates a unified revenue administration platform offering multiple integrated digital services for tax and customs management. The core offering consists of Tax Ease (self-service tax portal), Asycuda World (customs management system), and supporting online tools including Tax Calculator, Tax Tables, Tax Item Codes, and the Tax Clearance Certificate platform. The e-Customs suite provides tariff browsing, search, duty calculation, and advance ruling capabilities. Specialized portals support Presumptive Tax registration, Vendor Registration, the Registered Exporter System (REX) for EU trade preferences, and the Sekulula VAT system for cross-border VAT recovery. The Authorised Economic Operator (AEO) program provides compliance recognition for trusted traders.

Differentiator

Problem solved

Functional benefit

Products and services

• Tax Ease (TaxEase)

Quantifiable outcome

• VAT collected at 15% standard rate on consumption and imports
• +2 more outcomes

Segments7 records

Ideal customer profiles6 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature6 records

Partnerships

27 partnerships are on record, tiered minor, major and core.

• Lesotho (DTAA)minorStrategic or Co-development Partner · 1 January 2020Double Taxation Avoidance Agreement signed 29 September 2020
• Republic of China on Taiwan (DTAA)minorStrategic or Co-development Partner · 1 January 2019Double Taxation Avoidance Agreement
• Botswana (DTAA)minorStrategic or Co-development Partner · 1 January 2019Double Taxation Avoidance Agreement
• European Union (EU) - SADC EPAmajorStrategic or Co-development Partner · 1 January 2016SADC-EU Economic Partnership Agreement signed June 2016 providing preferential market access for Eswatini products (sugar, beef) under GSP with EUR1 certificate requirements
• MERCOSUR - SACU PTAminorStrategic or Co-development Partner · 1 January 2016Preferential Trade Agreement with Brazil, Argentina, Uruguay, Paraguay in force April 2016 benefiting chemical, textile, steel, plastic, automotive, electronics sectors
• Seychelles (DTAA)minorStrategic or Co-development Partner · 1 January 2015Double Taxation Avoidance Agreement
• South African Revenue Service (SARS)coreStrategic or Co-development Partner · 1 January 2008Regional revenue authority alliance for cooperation in tax administration, sharing of best practices, and regional revenue cooperation within SACU
• Lesotho Revenue Authority (LRA)coreStrategic or Co-development Partner · 1 January 2008Regional revenue authority alliance within SACU for cooperation in tax administration and revenue collection
• Zambia Revenue Authority (ZRA)coreStrategic or Co-development Partner · 1 January 2008Bilateral alliance for revenue administration cooperation and knowledge sharing
• World Customs Organization (WCO)coreStrategic or Co-development Partner · 1 January 2008International customs standards organization providing guidance, strategic advice, monitoring, and technical support for customs administration alignment with global developments
• Commonwealth Association of Tax Administrators (CATA)coreStrategic or Co-development Partner · 1 January 2008International organization for tax administration cooperation among Commonwealth countries
• African Tax Administration Forum (ATAF)coreStrategic or Co-development Partner · 1 January 2008African regional forum for tax administration cooperation and capacity building
• South Africa (DTAA)coreStrategic or Co-development Partner · 1 January 2004Double Taxation Avoidance Agreement signed November 2004, replacing 1973 DTA
• Mauritius (DTAA)minorStrategic or Co-development Partner · 1 January 1995Double Taxation Avoidance Agreement in force
• Southern African Development Community (SADC)majorStrategic or Co-development Partner · 1 January 199215-member state cooperation for socio-economic reform and development. Eswatini participates in all programmes and resolutions under the Free Trade Area launched August 2008
• United Kingdom (DTAA)minorStrategic or Co-development Partner · 1 January 1968Double Taxation Avoidance Agreement signed December 1968, replacing 1949 DTA
• Customs Administration of Sweden (Tullverket)majorStrategic or Co-development PartnerMoU partnership for capacity building programs, with WCO playing advisory role. Tullverket, established 1636 and joined EU in 1995, provides expertise in customs administration, revenue raising, and anti-smuggling operations
• World Customs Organization (WCO) - Sweden PartnershipmajorStrategic or Co-development PartnerWCO provides guidance, strategic advice, monitoring, attendance in steering committees, and technical or political support for the ERS-Tullverket capacity building partnership
• Southern African Customs Union (SACU)coreStrategic or Co-development PartnerWorld's oldest customs union (established 1910) with members Eswatini, South Africa, Botswana, Namibia, and Lesotho. Objectives include facilitating cross-border movement, creating transparent institutions, promoting fair competition, increasing investment, and equitable revenue sharing
• Common Market for East and Southern Africa (COMESA)majorStrategic or Co-development Partner19-member state organization (430 million population) providing preferential tariff rates for Eswatini exports including Angola, Burundi, Comoros, DR Congo, Djibouti, Egypt, Eritrea, Ethiopia, Libya, Malawi, Mauritius, Madagascar, Kenya, Rwanda, Seychelles, Sudan, Uganda, Zambia, Zimbabwe
• United States - FATCAmajorStrategic or Co-development PartnerEswatini intends entering into Inter-Governmental Agreement (IGA) with USA for Foreign Account Tax Compliance Act, requiring financial institutions to disclose USA citizens' offshore income to IRS
• Central Bank of EswatinicoreOthersCustodian of monetary policies in Eswatini
• Ministry of FinancecoreOthersParent Ministry under which Eswatini Revenue Authority reports
• Eswatini Investment Promotion Authority (SIPA)minorOthersCreated through Eswatini Investment Promotion Act 1998 to promote and facilitate foreign direct and local investment
• Federation of Swaziland Employers and Chamber of Commerce (FSE + CC)minorOthersOrganization representing business interests in Eswatini, playing advocacy role and promoting industrial harmony
• Isle of Man (TIEA)minorStrategic or Co-development PartnerTax Information Exchange Agreement
• States of Guernsey (TIEA)minorStrategic or Co-development PartnerTax Information Exchange Agreement

Scale indicators7 records

Recent moves6 records

Expansion highlights5 records

Direct peers

• Uganda Revenue Authority (URA): URA is a semi-autonomous African revenue authority operating ASYCUDA-based customs and modern e-tax platforms analogous to ERS. Comparable in mandate (income tax, VAT, customs, excise) and adoption of digital taxpayer services for a developing economy.
• Lesotho Revenue Authority (LRA): LRA is a fellow SACU member-state revenue authority with a comparable semi-autonomous legal structure and similar mandate covering income tax, VAT, and customs. ERS maintains a bilateral cooperation alliance with LRA, and both authorities share border dynamics and a common regional revenue pool.
• South African Revenue Service (SARS): SARS is Eswatini's closest regional revenue authority partner within SACU, sharing border, customs, and tax information exchange arrangements. ERS maintains a bilateral alliance with SARS and participates in joint initiatives such as the Sekulula VAT cross-border refund scheme, making it the most operationally comparable peer.
• Zambia Revenue Authority (ZRA): ZRA is a sister semi-autonomous revenue authority with which ERS has a formal bilateral alliance for cooperation and knowledge sharing. Operates comparable functions across income tax, VAT, and customs, and is a similar scale African revenue administration.
• Zimbabwe Revenue Authority (ZIMRA): ZIMRA is a regional peer revenue authority with a comparable semi-autonomous structure, ASYCUDA-based customs operations, and broad domestic tax mandate. Functions in a similar Southern African developing-economy context as ERS.
• Tanzania Revenue Authority (TRA): TRA is a comparable semi-autonomous revenue authority operating similar tax and customs functions using ASYCUDA World and integrated e-services, similar to ERS. Comparable in structure, mandate, and African developing-economy context.
• Malawi Revenue Authority (MRA): MRA is a comparable semi-autonomous revenue authority in Southern Africa operating ASYCUDA-based customs and similar domestic tax regimes as ERS. Similar scale and operating environment make it a closely comparable peer for benchmarking purposes.
• Kenya Revenue Authority (KRA): KRA is a leading African semi-autonomous revenue authority known for its advanced iTax and customs digital platforms, comparable to ERS's TaxEase and ASYCUDA systems. Operates a similar mandate across domestic taxes, customs, and excise with comparable iCMS-style taxpayer services.
• Namibia Revenue Agency (NAMRA): NAMRA is the SACU member revenue authority for Namibia, with the same semi-autonomous legal form and broad revenue collection mandate as ERS. Operates ASYCUDA-based customs and similar income tax / VAT regimes, making it a directly comparable peer in the same customs union.
• Botswana Unified Revenue Service (BURS): BURS is another SACU member-state revenue authority with a semi-autonomous structure and mandate similar to ERS, covering income tax, VAT, and customs. As a fellow customs union member, BURS faces comparable revenue-sharing dynamics and operates an analogous digital tax platform.

Market position

Strengths4 records

Weaknesses4 records

Competitive moat5 records

Key risks5 records

Key highlights6 records

Customer concentration

• Facebookfacebook.com/Eswatini-Revenue-Service-100094062796048
• LinkedInlinkedin.com/company/eswatini-revenue-services-ers

Revenue estimate

Valuation estimate

Number of profiles

Profiles1 record

Funding overview

Funding rounds

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

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Frequently asked questions about Eswatini Revenue Service