Section R 93210

SIC Code 93210 for Activities of amusement parks and theme parks in South Africa

SIC Code
93210
Activity / Sector
Activities of amusement parks and theme parks
Section
Section R – Arts, entertainment and recreation
Division
Division 93 – Sports activities and amusement and recreation activities
SETA Allocation
CATHSSETA
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 93210 cover?

SIC code 93210 (Activities of amusement parks and theme parks) officially classifies economic activities and establishments primarily engaged in activities of amusement parks and theme parks in South Africa. Under the official Standard Industrial Classification (SIC 7) published by Statistics South Africa, this subclass forms an integral component of Division 93 (Sports activities and amusement and recreation activities) within Section R (Arts, entertainment and recreation).

Which businesses use SIC code 93210?

This SIC code is used by companies, registered entities and service providers whose core operating activity is focused on activities of amusement parks and theme parks. Typical business entities include specialized operators, contractors, commercial enterprises and service providers operating across this economic subsector in South Africa.

Where does SIC code 93210 sit in the SIC hierarchy?

Section R – Arts, entertainment and recreation

Section R encompasses the broader economic sector for arts, entertainment and recreation. View all codes in Section R →

Division 93 – Sports activities and amusement and recreation activities

Division 93 organizes specialized subclasses relating to sports activities and amusement and recreation activities. View all codes in Division 93 →

SETA and ETI information for SIC code 93210

SETA allocation

This SIC code is officially allocated to CATHSSETA. 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.)

🎓 CATHSSETA
Culture, Arts, Tourism, Hospitality and Sport SETA

ETI eligibility

Employers operating under SIC code 93210 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 96421 – Amusement parks. When updating company records or CIPC registration profiles from older systems, map code 96421 directly to SIC 7 code 93210.

Related SIC codes in Division 93

Other official 5-digit subclasses under Division 93 (Sports activities and amusement and recreation activities):

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 93210

What does SIC code 93210 cover in South Africa?

SIC code 93210 officially classifies establishments primarily engaged in activities of amusement parks and theme parks under Division 93 (Sports activities and amusement and recreation activities), Section R in the Statistics South Africa SIC 7 standard.

Which businesses fall under SIC code 93210?

Companies, commercial enterprises, contractors and registered entities whose core operation is activities of amusement parks and theme parks use this SIC code for CIPC registration and SARS compliance.

Which SETA covers SIC code 93210?

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

Is SIC code 93210 eligible for ETI?

Employers operating under SIC code 93210 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 93210?

Under the previous SIC Edition 5 classification, this activity corresponded to code 96421 (Amusement parks).

Official sources

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