Section 12I Tax Allowance Incentive
Section 12I Tax Allowance Incentive is a rebate/incentive from Department of Trade, Industry and Competition offering between R 50 000 000 and R 5 000 000 000 for established businesses across South Africa. Applications are accepted on a rolling basis.
Overview
Tax breaks for major industrial investments over R50 million. Reduce your tax bill significantly through investment and training allowances.
Programme details last updated on 22 January 2026.
Full Description
Section 12I provides tax allowances for greenfield and brownfield industrial projects. Additional training allowances available. Minimum R50 million investment.
Eligibility Criteria
Frequently Asked Questions
How much funding does Section 12I Tax Allowance Incentive offer?
Section 12I Tax Allowance Incentive offers between R 50 000 000 and R 5 000 000 000 per applicant.
Who qualifies for Section 12I Tax Allowance Incentive?
Section 12I Tax Allowance Incentive targets established businesses across South Africa. Applicants need a minimum annual turnover of R 50 000 000, at least 3 years of trading history, B-BBEE level 4 or better.
When is the deadline for Section 12I Tax Allowance Incentive?
Applications are accepted on a rolling basis.
How do I apply for Section 12I Tax Allowance Incentive?
Check your eligibility with the free readiness check on Okhantu, prepare the required documents, then apply on the provider's website.
Prepare Your Application
Increase your chances of success with these preparation resources.
Provider Guide
Learn about Department of Trade, Industry and Competition's application process
Document Checklist
Requirements and deadlines
Download Templates
Business plan, cash flow, projections
Legal Framework
Relevant legislation and compliance
Compliance Check
Verify your CIPC, SARS, B-BBEE status
Get Expert Help
Find a funding specialist