Incentives IncentiveBenefitMain Conditions Critical Infrastructure Fund Infrastructure projects intended to service IDZ, shall qualify for a grant of 30% of the qualifying infrastructure development cost The minimum qualifying infrastructure development cost is R15m Section 12i Income Tax Allowance Incentive The 12i Tax Incentive aims to accelerate economic growth in the industrial sector and support the Industrial Policy Action Plan two components of the programme comprise an investment allowance of up to a maximum of R900 million, and a training allowance of up to a maximum of R30 million per project, dependent on compliance with certain criteria.
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