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The Manufacturing Investment Program (MIP), and the Tourism Support Program (TSP) are the two programs under the Enterprise Investment Program. Important for the Tourism Support Program is, that you offer accommodation. Applications must be made at least three months prior to the start of production for an establishment or expansion project. Applicants are further required to apply and receive approval for the investment prior to acquiring investment assets.

The benefits are calculated as follows:

  1. Total Qualifying Investment less than R 5 million: The benefit is calculated at 30% over a three year period of the total qualifying investment.

  2. Total Qualifying Investment greater than R 5 million and less than R 200 million: The benefit is calculated on a regressive scale from 30% to 15%over a two year period of the total qualifying investment.

The total benefit is limited to a maximum of R 30 million over the period of the incentive time.

The following broad assets would qualify for incentives under the EIP:

  • Capitalized machinery and equipment

  • Owned land and buildings

  • Rented land and buildings – limited to 20% of machinery and equipment qualifying value

  • Customized commercial vehicles


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