Yes. The R&D Tax Incentive includes Clinical Trials for Phase I, Phase II and Phase III.

For the purpose of the R&D Tax Incentive, any R&D being carried on in respect of a clinical trial should be carried out in accordance with Appendix F of the Guidelines for good practice in the conduct of clinical trials with human participants in South Africa issued by the Department of Health (2006).

The company would need to provide the trial name, log number for the clinical trial as issued by the Department of Health as well as the NIH (National Institutes of Health) number.

Are Clinical Trials included in the R&D Tax Incentive?