South African Government

Let's grow South Africa together

Section 12i Tax Allowance Incentive (12i TAI)

The Section 12i Tax Allowance Incentive is designed to support Greenfield investments (i.e. new industrial projects that utilise only new and unused manufacturing assets), as well as Brownfield investments (i.e. expansions or upgrades of existing industrial projects). The new incentive offers support for both capital investment and training.

Find out more about the programme from the Department of Trade, Industry and Competition.


the dtic Customer Contact Centre
Tel: 0861 843 384