Overview of the 12I Tax Incentive in South Africa

Significant Tax Allowances for Manufacturing Assets and Skills Development

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Published: 16 Oct 2013

The aim of this market insight is to facilitate understanding of the 12I Tax Incentive in South Africa. The insight should provide knowledge in many areas, including: general overview of the 12I, including a brief outline of policy context and sector value; a description of the targeted beneficiaries and main objectives of the 12I; a discussion of the qualification process for the 12I with respect to the point system and qualifying criteria; an outline of the impact of the 12I on the private and public sectors; and a description of the drivers and restraints of the 12I incentive.