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Investor Presentaiton

The Income Tax Order, in line with the basis of tax at source, provides for withholding of taxes in respect of income from both residents and non-residents. Type of Income Entertainers and Sportsmen Contractors Royalties and Management Fees Non-Residents Shareholders Tax Dividends (Non-residents) Dividends (Residents) Interest (Non-Residents) Rental Payments (Residents) Branch Profits (Non-Residents) Vested Trust Income For more information, visit www.sra.org.sz. 34 =4 Investor's Guide To Eswatini Rate (%) 15% 15% 15% 12.5% 15% 10% 10% 10% 15% 33% Investor's Guide To Eswatini 35 55
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