Eswatini's Minister for Finance, Neal Rijkenberg, delivered the Budget Speech 2022 in February 2022. Planned tax changes for 2022/2023 include: Introducing a capital gains tax for businesses that is aimed at closing loopholes that businesses are using to pay less tax; Increasing the monthly tax-exempt individual income amount from SZL 3,500 per month to SZL 4,000 per month, along with an increase in the upper tax bracket rate from 33% to 36%; Introducing a presumptive tax for SMEs to simplify their administrative processes and remove the requirement of audited financials for payment of tax; Reducing the corporate tax rate from...