Special Economic Zones (SEZ) Tax Incentive
Special Economic Zones (SEZ) Tax Incentive is a rebate/incentive from Department of Trade, Industry and Competition for growth, established businesses across South Africa. Applications are accepted on a rolling basis.
Overview
This is a tax regime, not a grant: companies that set up in one of South Africa designated Special Economic Zones (Coega, Dube TradePort, Tshwane Automotive, Atlantis and others) and qualify under section 12R of the Income Tax Act pay 15 percent corporate tax instead of 27 percent. Qualifying businesses can also claim an accelerated building allowance, the employment tax incentive, and duty-free and VAT relief on imports inside a customs-controlled area. You access it by locating and operating in a designated SEZ and meeting the SARS qualifying-company rules - there is no grant application or payout amount.
Programme details last verified on 11 June 2026.
Full Description
Tax incentives and grants for businesses locating in designated Special Economic Zones. Includes reduced corporate tax (15%), building allowances, and employment incentives.
Eligibility Criteria
Frequently Asked Questions
Who qualifies for Special Economic Zones (SEZ) Tax Incentive?
Special Economic Zones (SEZ) Tax Incentive targets growth, established businesses across South Africa.
When is the deadline for Special Economic Zones (SEZ) Tax Incentive?
Applications are accepted on a rolling basis.
How do I apply for Special Economic Zones (SEZ) Tax Incentive?
Check your eligibility with the free readiness check on Okhantu, prepare the required documents, then apply on the provider's website.
Prepare Your Application
Increase your chances of success with these preparation resources.
Provider Guide
Learn about Department of Trade, Industry and Competition's application process
Document Checklist
Requirements and deadlines
Download Templates
Business plan, cash flow, projections
Legal Framework
Relevant legislation and compliance
Compliance Check
Verify your CIPC, SARS, B-BBEE status
Get Expert Help
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