The Eswatini Revenue Service has warned that employees who earn additional income outside their formal employment are required to file annual income tax returns and failure to do so will attract penalties and interest.
The warning was issued during the ERS’s appearance on Eswatini TV’s Market View programme on Friday where the organisation outlined the scope of the 2026 annual income tax return filing season under the theme ‘File Right and File On Time.’
According to ERS Manager for Taxpayer Education Information, Cebolenkhosi Mahlalela, the filing obligation this year extends beyond companies to include company directors, trusts and trustees, churches and pastors, Members of Parliament and professionals such as doctors and lawyers.
She said individuals who earned income from multiple sources during the year of assessment are also expected to file.
“We are expecting all companies to render their returns, as well as company directors, trusts and trustees, churches and pastors, members of parliament and professionals,” Mahlalela said. “We are also expecting individuals who earned income from multiple sources.” 
Director of Communications and Marketing, Ntobeko Manana, clarified that individuals who earn income solely from one employer are not required to file. However, those with additional income streams are required to comply.
Manana said an employee who has a salary and also operates a side business such as a rental property, poultry project, taxi service or online trading must file a return and declare the extra income.
The ERS further announced that individuals who earned employment income of E1 million and above during the year of assessment must file. The same obligation applies to individuals whose assets, movable and immovable, are valued at E3 million and above, as well as individuals whose annual income is E3 million.
The organisation said it has expanded the definition of high net worth individuals this year to include those thresholds.
Two key deadlines have been set for the 2026 filing season. All businesses and entities, whether VAT registered or not and including those registered under the presumptive tax regime, must file and pay by 31 October 2026. All individuals who are required to file must do so by 30 November 2026.
Mahlalela said many taxpayers fail to comply because they treat registration as a once-off event. She said registration is the first pillar of compliance and taxpayers are expected to keep their profiles updated.
This includes changes in cell phone numbers, business location, company directors or public officers. She said taxpayers can now update their details online through the ERS system.
“Registration is not a once-off event. You might expand in terms of your business, you might move from one location to another. We do expect that you keep your profile alive. Now the online profile is available, so you can even update your details online,” she said.
The other pillars, she said, are on-time filing, on-time payment and accurate record keeping.
Manana said filing and payment will be 100 per cent online this year and no manual returns will be accepted. Taxpayers are expected to file through Tax-Ease, accessible via the ERS website, http://www.ers.org.sz, or through the ERS TaxPALmobile application.
She said ERS has set up kiosks in all its service centres to assist taxpayers who have no internet connectivity or who struggle with the digital platform. The organisation has also published step-by-step video guides on its YouTube channel to guide taxpayers through the filing process.
On tax rates, Mahlalela said the rate for businesses remains at 25 per cent of profit. For presumptive taxpayers, the rate is based on turnover. Businesses with a turnover of between zero and E50 000 will pay 0 per cent, while those with a turnover of above E50 000 up to E500 000 will pay 1.75 per cent.
She said the calculations are embedded in the Tax-Ease system and taxpayers only need to ensure their figures are correct and supporting documents are scanned and uploaded.
Manana said taxpayers must prepare in advance by ensuring their Taxpayer Identification Number is active, their Tax-Ease login credentials are working and their documents are ready.
Companies must have financial statements; ERS will accept drafts where audited statements are not ready by the deadline, with the expectation that final audited financials will be submitted later. Individuals must have their RP5 tax certificates.
She emphasised that submission of a return is not the end of the process. Where a return indicates a tax liability, payment must be made before the deadline. Payment options include EFT to ERS bank accounts in all local banks, bank deposits, MoMo Pay and speed point machines available in all ERS service centres.
The ERS urged taxpayers not to wait for the last day to file, saying early filing allows time to resolve any challenges.
“Even if you are already in huge tax debts, we are available to assist you on how to get back on track,” Mahlalela said. “We are available on 800 4000 and on all our social media platforms.”
