Grants & Tax Incentives

The Agro-Processing Support Scheme (APSS) is a strategic initiative aimed at boosting investment in South Africa's agro-processing and beneficiation sectors. By providing cost-sharing grants of 20% to 30%, with a maximum funding cap of R20 million over a two-year period, the APSS encourages enterprises to modernize equipment, increase production capacity, and create jobs. The program emphasizes economic sustainability and transformation, offering additional funding for projects that demonstrate significant economic benefits, such as local procurement and geographic diversity.

The Aquaculture Development and Enhancement Programme (ADEP) is a targeted incentive initiative designed to support South African entities engaged in primary, secondary, and ancillary aquaculture activities, including fish hatcheries and farms. By offering reimbursable cost-sharing grants of up to R20 million, ADEP aims to stimulate investment in new, upgrading, or expansion projects within the sector.

The program focuses on enhancing job creation, broadening participation, increasing production, and promoting geographical diversity. Eligible costs include machinery, infrastructure, land, leasehold improvements, and environmental assessments. ADEP not only fosters growth and sustainability in aquaculture but also supports small black enterprises with specific funding opportunities. This comprehensive approach seeks to bolster the aquaculture industry and contribute to the overall economic development of South Africa.

The Automotive Investment Scheme (AIS) is a key initiative aimed at bolstering the South African automotive sector through strategic investments in new and replacement vehicle models and components. By offering non-taxable cash grants of up to 25% for qualifying investments, the AIS incentivizes original equipment manufacturers (OEMs) and component manufacturers to enhance production volumes, sustain employment, and strengthen the automotive value chain.

The program targets vehicle manufacturers and component suppliers, requiring specific production thresholds to ensure active participation in the market. Additionally, AIS supports competitiveness improvement initiatives to enhance manufacturing processes and skills development. Overall, the AIS seeks to foster innovation, increase local production, and drive growth within the automotive industry, contributing to its resilience and global competitiveness.

The Automotive Production and Development Programme (APDP) Phase 2 is a strategic initiative aimed at strengthening the South African automotive industry and steering its growth towards 2035. Enacted under the Customs and Excise Act, this program seeks to boost production volumes and enhance value-added activities within the automotive value chain by offering rebates and refunds on customs duties for motor vehicle manufacturers and original equipment manufacturers (OEMs) that import components for designated motor vehicles. While participation is voluntary, it requires adherence to specific regulations, including the submission of industry data for monitoring purposes.

The program operates through Production Rebate Certificates (PRCs), which incentivize final manufacturers based on local value addition, with incentives adjusted based on product complexity and compliance with local content requirements.

The Clothing, Textiles, Footwear and Leather Growth Programme (CTFLGP) is a comprehensive initiative aimed at revitalizing the South African CTFL sector. Designed to foster product localization, job creation, and enhanced competitiveness, the CTFLGP replaces the previous Clothing, Textiles Competitiveness Programme (CTCP) and introduces four key components:

- Competitiveness Improvement
- Expansionary Working Capital
- Start-up Funding
- Cluster Funding

The Global Business Services (GBS) incentive is a strategic initiative aimed at fostering job creation within South Africa's GBS sector, particularly for offshore services. Despite challenges faced in the broader economy, this programme has successfully generated over 17,000 new jobs, with a significant focus on youth employment. By providing attractive cash grants for the establishment of shared services, customer service, and centers of excellence, the GBS incentive supports both captive and outsourced operations.

The incentive is structured to reward employers based on the complexity of the jobs created, offering tiered grants for non-complex, complex, and highly complex roles. Over a five-year period, companies can receive substantial financial support—up to R280,000 per job for highly complex positions. Additionally, a once-off bonus is available for projects exceeding certain job creation thresholds, further incentivizing growth. The flexibility of remote work eligibility and the performance-based nature of the incentive ensure it remains responsive to market demands, solidifying South Africa's reputation as a premier destination for outsourced business services.

The South African government provides various film incentives to support the growth of the local film and television production and post-production industries, acknowledging their significant contribution to the national economy. These incentives are available to both local and foreign production companies and are administered through the Department of Trade,Industry and Competition (DTIC).

The incentive packages offer multifaceted benefits, including boosting local job creation, enhancing creative and technical skills, and promoting South Africa as a desirable international film location. Through these efforts, the government aims to foster a vibrant film industry that contributes to economic development and global recognition.

The film incentive programmes consist of:

- Foreign Film and Television Production and Post-Production Incentive
- SA Film & TV Production and Co-production
- South African Film and Television Production Incentive
- The South African Emerging Black Filmmakers Incentive

The Flanders International Climate Action Program provides support for demonstration, dissemination and/or capacity building projects that are carried out in developing countries and in which a Flemish company takes the lead.​ Projects must be directly and explicitly aimed at limiting the negative impact of climate change through adaptation and/or mitigation actions in developing countries.​ The project call focuses on seven different sectors where the impact of supporting climate action is significant: Energy, Water & Sanitation, Environmental Policy, Biodiversity, Education & Research, Agriculture and Transport.​ Dissemination Projects can receive financial support up to 85%, with a maximum amount of EUR 500,000 per project​ and Demonstration projects can receive funding up to EUR 2,000,000. The cumulative aid percentage (total government support per partner) is no more than 60% for small enterprises, no more than 50% for medium-sized enterprises and no more than 40% for large enterprises.​

DeveloPPP is a funding programme of the German Federal Ministry for Economic Cooperation and Development (BMZ) that provides support for start ups and large enterprises. The programme is aimed at companies that want to invest sustainably in a developing or emerging country and expand their local operations. Projects must have a developmental benefit aligned to the United Nations Sustainable Development Goals (SDGs). Eligible entities include a company that is registered in the EU, a member of the European Free Trade Association (EFTA) or a country on the OECD-DAC list. Technical and financial support of up to EUR 2 million is available for suitable projects with at least a 50% public contribution.

EEP Africa provides grant funding to support early-stage, innovative clean energy projects in active development with limited access to finance in one or more of the EEP Africa target countires. The benefit ranges from EUR 200,000 to EUR 1 million and is managed by the Nordic Development Fund (NDF) with funding from Austria, Denmark, Finland, Iceland, NDF, Norway and Switzerland. The focus is on projects that provide clean energy solutions based on renewable energy sources or energy efficiency. The benefit is in the form of a non-repayable cash grant up to EUR 500,000, the amount above EUR 500,000 will represent the repayable grant portion.

The Capital Projects Feasibility Programme (CPFP) is a strategic cost-sharing grant initiative designed to fund feasibility studies that can lead to significant projects aimed at boosting local exports and stimulating demand for South African capital goods and services. By providing grants of up to R8 million, the programme supports projects that enhance economic activity and align with national industrial policy objectives. It seeks to attract both domestic and foreign investments, strengthen the competitiveness of the South African capital goods sector, and create sustainable job opportunities.

Eligible applicants, primarily South African registered entities, can receive funding for studies related to new projects, expansions, or rehabilitations, with a focus on local content and project viability. The programme also emphasizes fostering linkages with small and medium enterprises (SMMEs) and black-owned businesses, ensuring that the benefits of these initiatives are broadly shared and contribute to long-term economic growth in South Africa and the broader African region.

The Critical Infrastructure Programme (CIP) is designed to stimulate investment growth in South Africa by providing financial support for essential public infrastructure projects that are crucial for business operations. This cost-sharing initiative aligns with the National Industrial Policy Framework (NIPF) and the Industrial Policy Action Plan (IPAP), focusing on public infrastructure deemed critical to enabling and optimizing investments.

Eligible applicants, which must be registered legal entities in South Africa, can receive grants ranging from 10% to 30% of the total qualifying development costs, with a maximum limit of R50 million, depending on the project's economic benefits. Specific projects, such as those aimed at supporting distressed municipalities, may qualify for higher funding levels. By facilitating the development of critical public infrastructure, the CIP aims to lower operational costs, enhance competitiveness, and attract both domestic and foreign investments, ultimately contributing to economic growth and sustainability in the region.

The Export Marketing and Investment Assistance (EMIA) programme aims to facilitate and expand the export capabilities of South African manufacturers and exporters. By offering financial support for participation in local and international industry exhibitions, the EMIA helps businesses unlock new markets, generate leads, and foster foreign direct investment. The programme provides rebates covering up to 50% of eligible costs related to attending exhibitions, as well as costs associated with registering intellectual property in foreign markets.

Eligible applicants include South African manufacturers, export trading houses, and industry associations that have been operational for at least one financial year and meet specific local content requirements. The support extends to both individual and group schemes, enabling participants to access critical networking opportunities, market research, and assistance with developing marketing strategies. By promoting export readiness and competitiveness, EMIA aims to boost the presence of South African products in global markets while enhancing the contributions of black-owned businesses and SMEs to the economy.

The Strategic Partnership Programme (SPP) aims to enhance the manufacturing and services capacity of small and medium enterprises (SMEs) by fostering partnerships between large private sector enterprises and the government. This programme focuses on supporting Broad-Based Black Economic Empowerment (B-BBEE) by promoting Supplier Development and enabling SMEs to become sustainable manufacturers and service providers within the supply chains of strategic partners.

Under the SPP, funding is provided on a cost-sharing basis for essential infrastructure and business development services. Eligible costs include machinery, equipment, ICT, operational expenses, and other related support aimed at mentoring SMEs. Grants are capped at R15 million per financial year over a three-year period, with different funding ratios based on the nature of the projects—50:50 for manufacturing projects and 70:30 for strategic supply chain services.

The SPII is designed to promote and assist technology development in South African industry through the provision of financial assistance for projects that develop innovative products and/or processes. The SPII programme is intended to match the finance of the relevant company between 50% and 85% of qualifying costs up to a maximum of R5 million.

The innovative nature, economic merit and local development of the project will need to be demonstrated in order to qualify for the cash grant.

THRIP is a grant funding matching scheme which provides up to R8 million per year for 3 years per project. An applying company must have a partnership with at least one South African Research Institution (eg Higher Education Institution).

The focus is on increasing industrial competitiveness through development of highly skilled human resources and technology solutions. The funding is available for innovative applied research projects.

The project funding / matching ratio can be between 50% to 90% of qualifying costs, depending on the size of the company and B-BBEE score.

Through various funding instruments, TIA supports South African developments of new technologies.

TIA looks to assist companies through funding activities from prototype development and pilot plant demonstrations through to testing and commercialisation of new products.

Funding can come in a number of forms from soft loans to seed grants.

The The Department of Trade Industry and Competition together with the Industrial Development Corporation provide SMMEs with low cost funding of up to R7 million for certain commercialization activities. The fund is aimed up assisting SMMEs to promote their locally developed innovations. The innovations must be economically viable and financially stable with IP being owned in SA.