Road and railway infrastructure helps to boost the economy of the Eswatini (1). The transport interventions benefit all population segments, especially those living in peri-urban areas, commuting workers, private companies and traders (8).

Improved road infrastructure contributes to the reduction in road accident rates, increases mobility and improves access of urban commuter traffic (10).

Modernization and construction of rail infrastructure increase transport efficiency, provides opportunities for sourcing of goods and services to remote areas, promotes regional integration, and create temporary and permanent employment opportunities (19, 20).

Road and railway developments pose a threat to the natural environment, negatively impacting the biodiversity and the habitat of wildlife. The improved infrastructure may create noise and air pollution causing harm to people and planet.

Improperly planned infrastructure may cause traffic inefficiencies and negatively impact on economic productivity. Improperly established road infrastructure may exacerbate accident and death rates in transportation.

Natural hazards, such as storms and floods, can damage key infrastructure and may limit the expected impact over time (3, 21, 37).

If the infrastructure does not cover rural areas and areas with deteriorated road or rail conditions, due to cost or accessibility reasons, the impact may be limited as it would not reach key stakeholders.

If the government's implementation capacity is limited, it can slow down infrastructure project development and implementation, which may hold back the expected impact.

Improve quality and availability of transportation and spur economic productivity through enhanced trade opportunities.

National Development Plan, 2019/20 – 2021/2: Indicates investment in efficient economic infrastructure network as an important area of intervention. Improved services of road and rail network is an outcome that the government of Eswatini aims to achieve (1).

Post COVID-19 Kingdom of Eswatini Economic Recovery Plan, 2020: As a short-term economic stimulus, it highlights and supports investment in 16 infrastructure projects, including road and railway infrastructure, to stimulate economic growth (4).

Kingdom of Eswatini Strategic Road Map, 2019-2022: Presents a framework to support economic growth, outlines strategic goals of the country, prioritizes enhancing enabling construction infrastructure that supports growth and innovation, including road and railway infrastructure (6).

Financial incentives: Under the Ministry of Finance, the government provides a loan guarantee scheme for preferred bidders for road infrastructure projects conducted under the finance and build model; the guarantee is being granted legal recognition by parliament (37).

Fiscal incentives: Under the Development Approval Order of the Income Tax Order 1975, the Minister may apply a reduced tax rate of 10% for the first 10 years of operation for road and railway infrastructure. The Special Economic (SEZ) Act 2018 offers a 20-year exemption from corporate tax with subsequent tax charged at 5% (31, 32).

Other incentives: The African Development Bank (AfDB) seeks to provide financing for infrastructure development projects through public-private partnerships (8). The Industrial Development Company of Eswatini Limited provides E 1.5 million (USD 100,000) and above corporate loans in the infrastructure sector (30).

Road Transportation Act No. 5, 2007: Regulates road transportation services, responsibilities and authority of drivers, operators, and police officers or inspectors, covers licence and permits regulation, and establishes road transportation board (36).

Swaziland Road Traffic Act, 2007: Outlines rules of safe driving, provisions the usage of vehicles and the behavior on public roads, and explains accident cases, negligent driving and other forbidden activities on roads (25).

Swaziland Railway Act, 1962: Establishes the Eswatini Railway (former Swaziland Railway) as a body corporate, includes notice of intention to extend railway line, regulates railway structure, organization and management (26, 27).

Factories, Machinery and Construction Works Act, 1972: Deals with the regulation of working conditions and the use of machinery at factories and construction sites; requires the reporting of accidents in the workplace (19, 24).

Legal Notice No. 324 the Public Procurement Act, 2020: Regulates the procurement of goods, works and services by procuring entities, including for road and railway infrastructure, to ensure transparency, accountability and promote diverse private sector participation in public procurements (38).

Stefanutti Stocks, Inyatsi Construction Ltd, A.G. THOMAS PTY LTD, Eswatini Railways, Probase Eswatini PTY.

Ministry of Economic Planning and Development, Ministry of Commerce Industry and Trade, Ministry of Housing and Urban Development, road Department of Ministry of Public Works, Eswatini Railway, Construction Industry Council.

African Development Bank (AfDB), World Bank Group (WBG), Middle Income Countries Fund, Organization of the Petroleum Exporting Countries (OPEC), Kuwait Fund, Abu-Dhabi Fund.

The Eswatini Rail Link is a project between South Africa and Eswatini that is planned to be funded through PPPs and be completed in 2023. Probase Eswatini PTY has a contract with the government to cover a 200 km road stretch in different parts of the country (13, 35).