R&D Tax Incentive Programme (Section 11D)

South Africa's Section 11D tax incentive allows qualifying companies to deduct 150% of their R&D expenditure against taxable income. Pre-approval of qualifying R&D activities is required from DSTI before the deduction can be claimed. The incentive is administered directly by DSTI (not via a subordinate entity), and claims are filed via the annual tax return with SARS. The program targets private-sector companies conducting qualifying R&D in South Africa. It covers a broad range of qualifying scientific and technological activities. No cap on the amount of qualifying expenditure is published in the source material; the benefit is the enhanced deduction rate (150% vs. standard 100%).

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.