🇿🇦 SPECIAL ECONOMIC ZONES
South Africa — Special Tax Regime
Status
Active
Effective From
Jan 1, 2014
📋 DETAILS
Summary
Reduced CIT rate of 15% for qualifying companies in designated Special Economic Zones.
Eligibility
Companies operating in gazetted SEZs with an approved SEZ operator permit
Benefits
Reduced CIT rate of 15% (vs 27% standard). Building allowance of 10% per year. Employment tax incentive.
Requirements
Must conduct qualifying activities within a designated SEZ. Must meet employment and other conditions.
Limitations
Only covers income from SEZ activities. Standard rate applies to non-SEZ income.
Income Types Covered
Corporate income from qualifying activities in SEZ
Duration Details
Ongoing while operating in SEZ
💰 FINANCIAL
Flat Rate
15.0%
🏛 COUNTRY TAX CONTEXT
Tax System
Worldwide
Top PIT Rate
45.0%
Corporate Tax
27.0%
VAT
15.0%
Capital Gains
18.0%
Treaty Count
79
📚 SOURCE
SARS
View source →
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