Section M 72100

SIC Code 72100 for Research and experimental development on natural sciences and engineering in South Africa

SIC Code
72100
Activity / Sector
Research and experimental development on natural sciences and engineering
Section
Section M – Professional, scientific and technical activities
Division
Division 72 – Scientific research and development
SETA Allocation
ETDP SETA
ETI Status
Eligible
Compliance Risk Score
10 /10
Verified Official Source
International Crosswalk
Previous Edition Migration
Complete Hierarchy
Size/Threshold Documented
Trade or Export Match
Legacy Crosswalk
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Tax & Compliance 2026/27
Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

What does SIC code 72100 cover?

SIC code 72100 (Research and experimental development on natural sciences and engineering) officially classifies economic activities and establishments primarily engaged in research and experimental development on natural sciences and engineering in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 72 (Scientific research and development) within Section M (Professional, scientific and technical activities).

Which businesses use SIC code 72100?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on research and experimental development on natural sciences and engineering. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.

The following official business entity types in South Africa classify under this SIC code as a primary or related activity:

Where does SIC code 72100 sit in the SIC hierarchy?

Section M – Professional, scientific and technical activities

Section M encompasses the broader economic sector for professional, scientific and technical activities. View all codes in Section M →

Division 72 – Scientific research and development

Division 72 organizes specialized subclasses relating to scientific research and development. View all codes in Division 72 →

SETA and ETI information for SIC code 72100

SETA allocation

This SIC code is officially allocated to ETDP SETA. Employers registered under this code submit their Workplace Skills Plans (WSP) and Annual Training Reports (ATR) to the relevant SETA to claim mandatory and discretionary skills development grants. (Note: The SIC code determines economic activity classification, whereas SETA allocation governs skills development levy administration and training grants.)

🎓 ETDP SETA
Education, Training and Development Practices SETA

ETI eligibility

Employers operating under SIC code 72100 kwalifiseer om die Indiensnemingsbelastingaansporing (ETI) te eis vir kwalifiserende jong werknemers wat tussen die nasionale minimumloon en R6 500 per maand verdien, mits alle standaard SARS-belastingnakomingsvereistes nagekom word. See ETI guide & tax resources →

Previous SIC classification

Under the previous South African SIC Edition 5 classification, this activity corresponded to code 85410 – Natural sciences R&D. When updating company records or CIPC registration profiles from older systems, map code 85410 directly to SIC 7 code 72100.

Related SIC codes in Division 72

Other official 5-digit subclasses under Division 72 (Scientific research and development):

Related occupations for this industry

Note: These are occupations associated with the broader industry and do not determine a company's official SIC classification.

Business compliance references

SIC classification identifies a business activity for CIPC registration, SARS income tax returns, and sector licensing. Specific tax liabilities, corporate income tax (27%), VAT registration (15% mandatory above R1m turnover), and PAYE brackets depend on the company's legal entity structure and revenue rather than the SIC code itself. View South African tax resources →

Common questions about SIC code 72100

What does SIC code 72100 cover in South Africa?

SIC code 72100 officially classifies establishments primarily engaged in research and experimental development on natural sciences and engineering under Division 72 (Scientific research and development), Section M in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 72100?

Companies, commercial enterprises, contractors and registered entities whose core operation is research and experimental development on natural sciences and engineering use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 72100?

This SIC code is allocated to ETDP SETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.

Is SIC code 72100 eligible for ETI?

Employers operating under SIC code 72100 are eligible to claim the Employment Tax Incentive (ETI) for qualifying young employees subject to standard SARS criteria.

What was the previous SIC 5 code for 72100?

Under the previous SIC Edition 5 classification, this activity corresponded to code 85410 (Natural sciences R&D).

Official sources

This classification data is sourced from official South African government publications: