Large industry

Industrial Policy Projects – S12I of the income tax act
Objective	S12I is intended to support Greenfield investments (new industrial projects that utilise only new and unused manufacturing assets and Brownfield investments (expansions or upgrades). The incentive supports both capital investment and training. Click here to assess if you qualify.
Beneficiaries	Greenfields New manufacturing projects. Minimum investment R200m.	Brownfields Manufacturing expansions & upgrades. Minimum investment R30m.
Benefits	Additional depreciation allowance of up to 55%. Additional training allowance. Maximum investment deduction R900m. Maximum training deduction R30m.	Additional depreciation allowance of up to 55%. Additional training allowance. Maximum investment deduction R550m. Maximum training deduction R30m.
Implementing Agency	The Department of Trade & Industry
Contact:	Click here to see direct contact details. Contact information consists of: Contact person’s name Telephone number Email address Website address Click here to see direct contact details. Moeketsi Marumo Tel: +27 (12) 394 1433 Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Website: Financial Assistance (Incentives)

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BENEFICIARY: GREENFIELDS | BROWNFIELDS
Click here to assess if you qualify.

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