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​​​​Urban Development Zone

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The Urban Development Zone tax incentive is an incentive scheme aimed at encouraging inner city renewal across South Africa. Any taxpaying, property owning, individual or entity may claim the tax benefits of the UDZ incentive. The incentive takes the form of a tax allowance covering an accelerated depreciation of investment made in either refurbishment of existing property or the creation of new developments within the inner city, over a period of five, or 17 years, respectively.

​Quick Guide
​A guide to the Urban Development Zone tax incentive for the Johannesburg inner city
Frequently asked questions 
The process
How the Urban Development Zone process works in the City of Johannesburg
​Dummies guide to the UDZ​
What the law says 
UDZ tax incentives according to the Revenue Laws Amendment Act of 2003
 
This extract from the relevant legislation has been prepared by the City of Johannesburg (March 2006)
 
Gazetted notice 
Description of location and position of boundary of the Urban Development Zone in Johannesburg 
City of Johannesburg's submission to national treasury
The following are documents which made up the metropolitan council's application for approval of the inner city as Johannesburg's UDZ.
 
​​Cover [Powerpoint presentation]
Application [Word document]
Annexe AA1 [Word document]
Johannesburg Inner City Regeneration Strategy Business Plan [Word document]
Annexe AA9 [Word document]
Economic Development Unit
Proposed designated areas [Word document]
Presentation to Finance, Strategy & Economic Development Committee, 7 June 2004 [Powerpoint presentation]
Annexe AA11: Letter of Support [Word document]
​Examples of UDZ deductions calculation
Helps the inner city investor to calculate the amount by which the taxable income of the taxpayer would decrease if the UDZ incentive is applied.
Download in Excel format 
 
Map
The inner city of Johannesburg, comprising just under 18km², is the largest UDZ in South Africa, reflective of its status of the economic powerhouse of South Africa, as well as the significant challenges posed by inner city regeneration.
​Forms: 
Registration form for the Urban Development Zone tax incentive 
Application for a location certificate whic​h certifies that a property falls within the Urban Development Zone 
​Comprehensive UDZ property database
The City, in partnership with the South African Property Owners Association (SAPOA), has developed a comprehensive property database for the UDZ. The database provides two levels of information. Owner, valuation and zoning information is available for every stand. Building information is available for selected areas within the UDZ. To access the data visit our e-services website , click on the 'online maps' link in the left navigation pane, click the 'free maps' link in the centre of the page, agree to the terms and the viewer will load. There are various themes providing different types of information. Select the 'Innercity/UDZ' theme to access the data.
UDZ R1bn Investment Celebration 
Mayoral Chambers, 10 May 2006
Speech for Councillor Ruby Mathang
Presentation by Lebo Ramoreboli, Economic Development Unit
Running order
​​UDZ Conference: 18-20 August 2005
Conference report and presentations by speakers
​​Related links:
​​​​Urban Development Zone​​​