Research and development incentives

Science & Technology R&D Incentive – S11D of the Income Tax Act

Objective

This incentive was designed to encourage private-sector investment in scientific and technological research and development activities.

It was introduced to help the country achieve a target for R&D expenditure of 1% of GDP.

Beneficiaries

Private-sector investors conducting R&D, the results of which the taxpayer intends to use in the production of income.

Benefits

Operating Expenditure
Up to 150% of qualifying expenditure incurred.

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Depreciation Allowance
Accelerated depreciation: 50/30/20 basis.

Implementing Agency

The Department of Science & Technology

Contact:

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Contact information consists of:

  • Contact person’s name
  • Telephone number
  • Email address
  • Website address
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Ms. Dimakatso Mokone

Tel: +27 (12) 843 6560

Email: This email address is being protected from spambots. You need JavaScript enabled to view it.

Website: The R&D Tax Incentive Programme