Tinkhundla are the third level of governance and they are for all intents and purposes local government institutions. Tinkhundla administration is back to back local councils but excludes (City Councils, Town Council and Town Boards). There are presently 55 Tinkhundla centres in the country. in terms of section 218 sub-section 2 of the Constitution, the primary purpose of the Inkhundla is to bring the services closer to the people and let them take charge of their own development. The Bucopho together with their communities initiate, compile and co ordinate development projects and programmes within chiefdoms.
Tinkhundla are foundation for the bottom-up development planning process and the delivery of local services in partnership with central government. Tinkhundla also provide a platform through which traditional leadership participates meaningfully in the administration and development of local areas.