Section R 93120

Activities of sports clubs

SIC-7 Code

93120

ETI Eligible

✅ Yes

Description

SIC code 93120 (Activities of sports clubs) 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:

MusicianPerforms or composes music for various audiences and media.
Graphic DesignerCreates visual content for digital and print media.
Media ProducerOversees the production of film, television, or digital content.
Tourism OfficerPromotes and develops local tourism and attractions.
Fitness InstructorLeads exercise sessions and provides guidance on physical fitness.
AthleteParticipates in professional sports competitions and training.

Previous Classification (SIC 5)

Under the previous SIC 5 system, this activity was linked to: 96412 - Activities of sports clubs.

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