Page 2 - F6 - Capital Allowances - Part 3
P. 2

Intellectual Property







    Purchased (s11(gC) – Allowance on COST


    (If purchased from a CP: Lessor of cost to CP/MV)






                           Patent                                        5%                             Not
                                                                                                apportioned


                     Trademark                                              -                   for part of a

                                                                                                       year
                          Design                                        10%




         Other (e.g. copyright                                           5%





                 Cost ≤ R5 000 write off in full






               Registration/ renewal of registration of

       intellectual property : deduct in full (s11(gB))
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