SIC Code 93291 for Activities of amusement parks and theme parks in South Africa
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What does SIC code 93291 cover?
SIC code 93291 (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 93291?
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 93291 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 93291
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.)
ETI eligibility
Employers operating under SIC code 93291 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 96422 – Theme parks. When updating company records or CIPC registration profiles from older systems, map code 96422 directly to SIC 7 code 93291.
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 93291
What does SIC code 93291 cover in South Africa?
SIC code 93291 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 93291?
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 93291?
This SIC code is allocated to CATHSSETA for mandatory skills development levies, Workplace Skills Plans (WSP), and training grants.
Is SIC code 93291 eligible for ETI?
Employers operating under SIC code 93291 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 93291?
Under the previous SIC Edition 5 classification, this activity corresponded to code 96422 (Theme parks).
Official sources
This classification data is sourced from official South African government publications:
- Statistics South Africa (Stats SA) – Standard Industrial Classification Edition 7
- South African Revenue Service (SARS) – Income Tax & ETI Guides
- Companies and Intellectual Property Commission (CIPC) – Business Activity Registration
- Department of Higher Education and Training (DHET) – SETA Landscape