R&D Tax Incentive Programme (Section 11D)
Offers South African companies an enhanced deduction for qualifying innovation spending through the innovation tax regime.
South Africa's R&D Tax Incentive Programme, established under Section 11D of the Income Tax Act, allows qualifying private-sector companies to deduct 150% of eligible research and development expenditure against taxable income. The enhanced deduction rate — 50 percentage points above the standard 100% deduction — effectively reduces the after-tax cost of qualifying R&D activity. The programme is a…
Allows South African companies to deduct 150% of qualifying R&D expenditure against taxable income under Section 11D, upon pre-approval of eligible activities by the Department of Science, Technology and Innovation.
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