INCENTIVES

The South African government, Western Cape Government and City of Cape Town have established various sector-focused incentive schemes and tax rebates designed to stimulate economic activity on a national, provincial and local level. Some of these incentives are listed below, but please note this is not exhaustive. Contact our Investment and Promotion team to find out more details.


Trade Incentives

12i Tax Allowance

Automotive Incentive Scheme (AIS)

Black Business Supplier Development Programme (BBSDP)

Black Industrialist Scheme (BIS)

Business Process Services Incentive Programme (BPS)

Clothing and Textile Competitiveness Improvement Programme (CTCIP)

Co-operative Incentive Scheme

Critical Infrastructure Programme

Industrial Policy Projects (IPP)

Location Film and Television Production Rebate

Manufacturing Competitiveness Enhancement Programme (MCEP) 

Production Incentive (PI)

Productive Asset Allowance (PAA)

Tourism Support Programme (TSP)

Tax incentives

Investors in Cape Town and the Western Cape may qualify for tax rebates administered by South African Revenue Services (SARS) under the Income Tax Act (1969). 

These include: 

12(b) Renewable Energy Incentive

12(d) R&D Tax Investment Incentive

12(h) Learnership Agreements

12(k) Carbon certificates incentives

12(l) Energy Savings Investment Incentive

12(o) Film Rebate

37(b) Recycling Incentive