Assessing Swaziland’s Fiscal Sustainability and Policy Options

Table 1

Revenues as percent of GDP.

	2001/02	2002/03	2003/04	2004/05	2005/06	2006/07	2007/08	2008/09	2009/10	2010/11
Tax category
Income taxes	6.2	6.4	7.9	7.4	7.7	7.7	7.7	7.7	8.6	9.5
Property taxes	0.0	0.0	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1
Goods and services tax	17.6	17.6	18.2	22.1	24.0	30.6	27.5	28.8	23.9	14.8
SACU revenue	12.9	12.5	13.4	17.7	19.1	26.7	23.3	24.1	19.4	9.7
Nontax revenue	1.8	1.3	3.1	0.6	0.9	1.0	1.6	1.9	1.4	1.0
Total revenue	25.6	25.4	29.2	30.2	32.7	39.4	36.9	38.5	34.0	25.4
Less SACU revenue	12.7	12.8	15.9	12.5	13.6	12.7	13.6	14.4	14.6	15.7

Source: Swaziland Revenue Authority.