The OECD.AI Policy Navigator

Our policy navigator is a living repository from more than 80 jurisdictions and organisations. Use the filters to browse initiatives and find what you are looking for.

Overview National International All initiatives

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:   25 Dec 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:

  • AI policy initiatives, programmes and projects

Initiative type:

  • Business grants/tax incentives

Status:

  • Active

Start Year:

  • 2006

Binding:

  • Non-binding

Other relevant urls:

—
Launch of the Artificial Intelligence (AI) Institute of South Africa and AI Hubs (University of Johannesburg and Tshwane University of Technology)

Launch of the Artificial Intelligence (AI) Institute of South Africa and AI Hubs (University of Johannesburg and Tshwane University of Technology)

South Africa is launching the Artificial Intelligence Institute to support digital innovation and skills. It is a partnership between the government and two universities”UJ and TUT”to help prepare the country for the future. This initiative follows expert recommendations to make South Africa a leader in new technologies.

Start year: 2022
Country/Organisation: South Africa
Centre for the Fourth Industrial Revolution South Africa

Centre for the Fourth Industrial Revolution South Africa

The South African hub of the WEF C4IR network advances smart regulation for emerging technologies such as AI and blockchain, through collaboration with government regulators and the technology industry in South Africa.

Start year: 2019
Country/Organisation: South Africa
Presidential Commission on the Fourth Industrial Revolution

Presidential Commission on the Fourth Industrial Revolution

Presidential Commission on Fourth Industrial Revolution consists of leaders from academia, business and civil society.

Start year: 2019
Country/Organisation: South Africa
Consensus Study on the Ethical, Legal, and Social Implications of Genetics and Genomics in South Africa

Consensus Study on the Ethical, Legal, and Social Implications of Genetics and Genomics in South Africa

Academy of Science of South Africa (ASSAf) undertook a consensus study on the ethical, legal and social implications of genetics and genomics work, as they relate to research, health service provision and forensic applications (medical and legal) in South Africa.

Start year: 2016
Country/Organisation: South Africa