There is no group tax system. There are the usual provisions for carry-forward losses, expenses, depreciation and so on. South African residents may have credit for foreign taxes paid on taxable income. A VAT regime is in force. There is a donation tax applicable to individuals.
Some incentives are available to foreign investments.
There is a tax holiday scheme of limited duration and subject to stringent conditions. There is a system of government grants to cover costs of shipping machinery and equipment. There are schemes for export marketing and export credit. There is, however, a very significant tax cost on seconding foreign specialist staff to a South African enterprise. Outward investment is strictly limited by exchange control and when permitted strictly controlled.