Section R 93110

Operation of sports facilities

SIC-7 Code

93110

ETI Eligible

✅ Yes

Description

SIC code 93110 (Operation of sports facilities) is part of Division 93 (Sports activities and amusement and recreation activities) within Section R (Arts, entertainment and recreation).

Compliance Risk Score
10 /10
Verified Official Source
International Crosswalk
Previous Edition Migration
Complete Hierarchy
Size/Threshold Documented
Trade or Export Match
Legacy Crosswalk

Who is this code for

This code typically applies to:

Graphic DesignerCreates visual content for digital and print media.
Tourism OfficerPromotes and develops local tourism and attractions.
AthleteParticipates in professional sports competitions and training.
Art CuratorManages and organizes art collections and exhibitions.
Fitness InstructorLeads exercise sessions and provides guidance on physical fitness.

Previous Classification (SIC 5)

Under the previous SIC 5 system, this activity was linked to: 96411 - Operation of sports facilities.

In this section (Sports activities and amusement and recreation activities)

Tax & Compliance 2026/27

Corporate27%
BTW / VAT15%
ETIAvailable
WageR27.58/h
View all rates →

SETA Allocation

CATHSSETA
Culture, Arts, Tourism, Hospitality and Sport SETA

Frequently Asked Questions

Sources: Statistics South Africa | SARS | CIPC