The following are the investment incentives in South Africa according to Section 12I Tax Allowance Incentive (12I TAI).
- R900 million in the case of any Greenfield project with a preferred status
- R550 million in the case of any other Greenfield project.
- R550 million in the case of any Brownfield project with a preferred status
- R350 million in the case of any other Brownfield project.
- An additional training allowance of R36 000 per employee may be deducted from taxable income.
- A maximum total additional training allowance per project, amounting to R20 million, in the case of a qualifying project, and R30 million in the case of a preferred project.