Eswatini | Benefits in kind valuation updates

Eswatini | Benefits in kind valuation updates

The Eswatini Revenue Service (ERS) amended Practice Note No. LEGAL - IT/01/23, updating Schedule A monthly taxable rental benefit values for employer-owned accommodation and related benefits in kind guidance, effective 1 July 2026.

What is changing
Updated taxable values for employer-owned accommodation
  1. Where an employer owns the accommodation or housing provided to an employee, the taxable housing benefit is valued using the rental benefit values in Schedule A.
  2. Schedule A classifies accommodation based on property condition and location.
  3. Locations are grouped into Area A, Area B and Area C, based on property rating and locality rating.
  4. The updated monthly taxable benefit values have been adjusted upward using a shortened six-year escalation period instead of 12 years.
  5. New monthly taxable benefit amounts vary by property size and location.
Private use of motor vehicle benefit formula
  1. Additional valuation guidance applies to second-hand vehicles and vehicles purchased in Eswatini.
  2. Second-hand vehicles must use the Automobile Association of South Africa valuation.
  3. Vehicles purchased in Eswatini must account for the Eswatini value-added tax rate at the time of purchase.
Definition of car allowance in the business travel formula
  1. The car allowance variable is clarified to include all cash allowances plus the market value of any free benefits.
  2. This includes free benefits such as free fuel.
Official source
  1. Click here to access the official publication: https://uat.vat.ers.org.sz/cdn/files/2026/05/19/c9c537a8-c02c-4a71-8dc9-27e761828b24.pdf

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