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Scientific and Technological R&D Tax Incentive Guidelines

https://www.dsti.gov.za/rdtax/images/tax-incentive/RD_Tax_Incentive_Guidelines_for_Applicants.pdf
Added by:   National contact point
Added on:   09 Jul 2025
Updated by:   OECD analyst
Updated on:   09 Jul 2025
Companies undertaking scientific and technological R&D in the Republic of South Africa can qualify for a 150 per cent tax deduction for the operational R&D expenditure in terms of section 11D of the ITA, if their R&D activities are approved by the Minister of Science and Technology.

Name in original language

Scientific and Technological R&D Tax Incentive Guidelines

Initiative overview

The incentive is available to companies as defined in the ITA.

Name of responsible organisation (in English)

Department of Science and Innovation

AI Tags

Laws and LegislationAI-enabling Ecosystem

About the policy initiative

South Africa
South Africa

Organisation:

  • Department of Science and Innovation

Category:

  • National – AI policy initiatives, regulations, guidelines, standards and programmes or projects

Initiative type:

  • Business grants/tax incentives

Participating organisations:

—

Participating countries:

—

Status:

  • Active

Start Year:

  • 2006

Binding:

  • Non-binding

Other relevant urls:

—