The learnership tax incentive is designed to make formal workplace training more
affordable for employers.
The learnership tax incentive is intended to encourage vocational training through
formal learnership contracts, to encourage accredited workplace training by employers. Its objectives are to:
Promote skills development
Encourage human capacity development
Encourage job creation by reducing the cost of hiring
and training employees through formally recognised learnerships
Official SARS guidance
For more information on what and how to claim, download the
Additional deduction for Learnership Agreements note from SARS.
