SARS 2025/2026 AI STRUCTURING ENGINEIncome Tax Act No. 58 of 1962
AI Tax Restructuring & Allowance Optimizer
Model Section 12E SBC arbitrage, 150% R&D super deductions, Section 12H learnerships, accelerated CapEx write-offs, and ETI credits.
Projected Net Corporate Tax Reduction
+R 198 450 Tax Shield
Restructuring taxable turnover via Section 12E SBC election, 150% Section 11D R&D uplift, Section 12H learnerships, and accelerated capital allowances.
Original CIT (27%)
R 391 500
Effective: 27%Restructured CIT
R 193 050
Effective: 13.31%Company Financials & Section 12E SBC Status
Section 11D Research & Development (R&D) Spend (150% Super Deduction)R 180 000
R0 (No R&D)50% Extra Tax Shield (+R 90 000)R1,000,000
Section 12H Registered NQF Learnerships (R80k Allowance/Learner)3 Learners (R 240 000)
0 LearnersR40k Entry + R40k Completion20 Learners (R1.6m Shield)
Section 12E / 12C Accelerated Capital Asset Write-off (100% vs 20%)R 250 000
R0Immediate Year 1 Asset Tax ShieldR1,500,000
Employment Tax Incentive (ETI) Youth Workers (R18k Credit/Year)4 Workers (R 72 000 Credit)