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Eswatini Salary Calculator 2026 - PAYE + ENPF

Free Eswatini salary calculator (2026): estimate take-home pay for employees and the self-employed. PAYE 20-33% with the E8,200 rebate (E41,000 effective threshold), plus ENPF. Educational, not tax advice.

Methodology & sources

Methodology - Eswatini (2026)

Educational model - not an ERS assessment, not a tax return, not tax advice. Currency SZL (lilangeni, E; pegged 1:1 to the rand).

Employee (PAYE + ENPF)

  • PAYE resident graduated rates: 20% up to E100,000; 25% to 150,000; 30% to 200,000; 33% above 200,000. A primary rebate of E8,200/year is subtracted from the computed tax - there is no 0% band; the rebate produces the effective tax-free threshold of E41,000.
  • PAYE is on gross: the ENPF employee contribution is not deductible.
  • ENPF (Eswatini National Provident Fund): employee 5% + employer 5% of gross, capped at a monthly wage ceiling of E4,300 (2026), so the maximum is E215/month each side.
  • Out of scope: the age-60+ rebate (total E10,900/year) and the partial-year rebate proration.

Sources: Eswatini Revenue Service (ERS), PwC - Eswatini individual taxes.

Self-employed (sole trader)

  • Self-employed individuals are taxed on the same graduated rates (20% to 100,000; 25% to 150,000; 30% to 200,000; 33% above) on net income, with the same E8,200 primary rebate, via provisional tax.
  • ENPF is not mandatory for the self-employed.

Eswatini Revenue Service (ERS).