INTIEASouth Africa · 12I Tax AllowancePolicyIn force

12I Tax Allowance

The 12I Tax Incentive is designed to support Greenfield investments (i.e. new industrial projects that utilise only new and unused manufacturing assets), as well as Brownfield investments (i.e. expansions or upgrades of existing industrial projects). The incentive offers support…

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Country / jurisdiction: South Africa · Year: 2015 · Status: In force · Level: National · Type: Voluntary

The 12I Tax Incentive is designed to support Greenfield investments (i.e. new industrial projects that utilise only new and unused manufacturing assets), as well as Brownfield investments (i.e. expansions or upgrades of existing industrial projects). The incentive offers support for both capital investment and training. NOTE: The window period for applications under this programme has been extended from 31 December 2015 to 31 December 2017 (2 years).

The incentive was promulgated 1st of November 2013 and is claimable until the 1st of January 2020.

Official source: https://www.thedti.gov.za/financial_assistance/financial_incentive.jsp?id=45&subthemeid

Source

https://www.iea.org/policies/3451

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