R&D Tax Incentive Programme (Section 11D)
Funds South African companies through tax support for science and innovation investment.
About
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-…
AIBiotechEnergy TechHardwareAdvanced ManufacturingAdvanced MaterialsMedtech
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.