The Higher Education Qualification Rules have been superseded the Get Qualified 2026 rules.
Individuals that started an eligible qualification before 1st January 2026, and who:
- completed an eligible qualification before 1st January 2026
- commenced a programme of studies leading to an eligible qualification, before 1st January 2026
may request to receive the benefit in terms of the Tax Credit (Higher Educational Qualifications) Rules, if this is more beneficial. Such applicants must submit a request to the Corporation, in writing, by no later than 31st December 2026, declaring the intention of benefiting from the Tax Credit (Higher Educational Qualifications) Rules.
Individuals opting to benefit from these rules will not be eligible to benefit from the provisions of the Get Qualified 2026 (Industry Required Certifications and Qualifications Rules, 2026).