{"jurisdiction":{"name":"South Africa","slug":"south-africa","code":"ZA","region":"Middle East & Africa"},"program":{"label":"Section 11D","headline":"150% deduction (pre-approval)","refundClass":"Non-refundable","proposed":false},"creditIndex":{"score":51,"rank":27,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":55,"refundability":40,"breadth":60,"ease":52}},"authority":{"name":"SARS with the Department of Science and Innovation","shortName":"SARS","url":"https://www.sars.gov.za"},"primarySources":[{"label":"South African Revenue Service","url":"https://www.sars.gov.za","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/south-africa"},"canonical":{"standards":"https://www.creditindex.org/standards/south-africa","calculator":"https://www.creditindex.org/calculator/south-africa","directory":"https://www.creditindex.org/directory/south-africa","facts":"https://www.creditindex.org/standards/south-africa/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:30:21.501Z"}