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Work out if you qualify for ETI

Answer these questions and find out.

Top Tip: If you would like to make changes to any of your responses on the page, you need to refresh the page.

Question 1:

Are you operating inside a fixed place of business within a special economic zone (SEZ) as designated by the Minister of Finance (see Top Tip below for the list of approved SEZs) AND are there employees that render services mainly within the SEZ?

Top Tip: The Minister of Finance designated the following six SEZ’s with effect from 1 August 2018, for the purposes of section 6(a)(ii) if the Employment Tax Incentive Act, 2013 (Act No. 26 of 2013):

Code Description
COE COEGA SEZ
DTP DUBE TRADE PORT SEZ
EAL EAST LONDON SEZ
MAP MALUTI-A-PHOFUNG SEZ
SLB SALDANHA BAY SEZ
RIB RICHARDS  BAY SEZ

*If yes to both requirements, the age limit of 18 to 29 years is not applicable to those employees

 

Disclaimer: What is contained in this questionnaire is intended as a guide only and is not considered to be a legal reference nor is it a binding ruling. The questionnaire does not take the place of legislation and readers who are in doubt regarding any aspect of the information displayed in the questionnaire should refer to the relevant legislation, or seek a formal opinion from a suitably qualified individual. If you are uncertain whether you should file a return or not, then it is recommended that you file a return.

More information

  • Learn how to register for eFiling
  • Visit your nearest SARS branch
  • Contact your own tax advisor/tax practitioner
  • If calling from within South Africa, contact the SARS Contact Centre on 0800 00 SARS (7277)
  • If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am and 4pm South African time).

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