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The Kingdom of Eswatini

Eswatini Tourism Authority and Eswatini Revenue Service Sign MoU to Strengthen Tourism Sector Cooperation

The Eswatini Tourism Authority (ETA) and Eswatini Revenue Service (ERS) have signed a Memorandum of Understanding (MoU), establishing a formal framework for closer cooperation between the two organisations.

The agreement was signed at the ERS Headquarters in Ezulwini on 29 September 2026, marking an important step towards strengthening regulatory coordination, compliance, stakeholder education and information sharing within Eswatini’s tourism sector.

The MoU provides a structured framework through which ETA and ERS can work together in areas including compliance education and awareness, stakeholder engagement, research, risk identification, referrals, training, technical consultations and other mutually agreed initiatives.

Speaking at the signing, ETA Chief Executive Officer Mr Vusie N. Dlamini described the agreement as a significant milestone for the Authority and highlighted the value of working with ERS, particularly given its experience in promoting compliance and the use of modern digital systems.

The tourism sector remains an important contributor to Eswatini’s economy. According to the ETA CEO’s remarks at the signing, tourism contributed E1.174 billion to the country’s economy in 2024, with significant potential for further growth as more tourism businesses become formalised and incorporated into the sector.

Strengthening Bed Levy Compliance

A key area of cooperation under the agreement will be improving compliance with the Bed Levy, which accommodation establishments in Eswatini are required to collect and remit to the Eswatini Tourism Authority.

The 3% Bed Levy provides important support for the development, promotion and marketing of Eswatini as a tourism destination. Through the MoU, ETA and ERS will be able to lawfully share relevant information, helping to identify compliance gaps, improve the accuracy of available records and coordinate education and follow-up activities.

The partnership will also help ensure that accommodation establishments are appropriately registered and meeting their wider tax and regulatory obligations, while bringing previously unregistered operators into the formal tourism economy.

The two organisations emphasised that the agreement is not focused solely on enforcement. Joint awareness programmes and stakeholder engagements will also help tourism businesses better understand their responsibilities, access accurate information and receive the support needed to comply with relevant requirements.

ERS Commissioner General Brightwell Nkambule highlighted the importance of education in achieving sustainable compliance, particularly within a tourism sector made up of businesses of different sizes and stages of development. The partnership will therefore seek to make regulatory and revenue requirements clearer and more accessible to businesses across the sector.

Supporting a Stronger Tourism Sector

Beyond Bed Levy compliance, the MoU creates opportunities for ETA and ERS to cooperate on policy reviews, research, stakeholder engagement, data sharing and other initiatives that support the effective delivery of their respective mandates.

Information shared through the partnership will be handled in accordance with applicable confidentiality, information security and data protection requirements, including the Data Protection Act, 2022.

Both organisations expressed their commitment to turning the agreement into practical action and identifying opportunities for early collaboration.

The signing represents a move from informal cooperation towards a structured and enduring partnership, with both ETA and ERS working together to support a tourism sector that is well regulated, compliant, competitive and able to make an increasingly significant contribution to Eswatini’s economic development.