Mbabane – Cebolenkhosi Mahlalela, taxpayer education and information manager at the Eswatini Revenue Service, has urged taxpayers to comply with the provisional tax payment deadline of 31 December 2025. Provisional tax involves making advance payments toward annual income tax, helping to spread the financial burden instead of paying a single lump sum at year-end.
The call applies to individuals earning income outside employment, directors of private companies, registered companies, and sole traders. Small and informal businesses also fall under the presumptive tax system, which bases payments on turnover rather than profit. For instance, businesses with turnover between E50,000 and E500,000 are taxed at 1.75 percent, while those earning below E50,000 are exempt.
Provisional tax payments are made in three installments. The first installment for most taxpayers is due at the end of the first six months of their financial year, for many on 31 December 2025. The second installment falls at the end of the financial year, with a final top-up installment before filing the annual return if necessary.
Payments can be made via the TaxEase online platform, ERS service centers, mobile money, electronic funds transfer, POS, or direct bank deposits. The first installment is pre-calculated using half of the previous year’s assessed tax, but taxpayers may adjust the amount with supporting documentation if current earnings differ. Missing the deadline may attract penalties and interest.
ERS advises taxpayers to file early and pay on time. Assistance is available across major towns, on social media, via email at info@ers.org.sz, the ERS website live chat, or through the ERS TaxPay mobile app. Meeting provisional tax obligations is expected to ease the process when filing the annual income tax return.
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