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What is S12J ?

Section 12J of the Income Tax Act is the South African government’s endeavour to stimulate the economy by increasing the country’s growth rate and decreasing the unemployment rate. In return for investors contributing capital to this cause, a 100% tax deduction is awarded to investors.

S12J diagram

Multi-Managed Investment

Exponential has adopted a multi-managed fund approach. By adopting a multi-managed approach, investors will have multiple investment committees managing their investments, thereby reducing investment risk through diversification of investment themes.

Exponential’s Investment Committee will aim to find the best investments and best minds in various sectors and projects to invest alongside. This strategy brings lateral thinking and expertise across the investments in the portfolio.


Investors subscribe for shares in Exponential Venture Capital and
in turn receive a contribution certificate for tax deduction purposes.

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Exponential will actively seek to partner with, and invest alongside,
high calibre existing Venture Capital and Private Equity managers.
This provides access to the best investments managed by
excellent teams.

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Manager A

Manager B

Manager C

Investments will be made into a diversified portfolio of unlisted South African private companies. The portfolio
will target both income generation and capital appreciation outcomes across a number of sectors to ensure
the portfolio is diversified and risk is reduced.


Qualifying SA Companies

Investment Themes:

  • Renewable Energy
  • Technology
  • Mining
  • Education
  • Agriculture
  • Infrastructure
  • Hospitality
  • Asset-Backed Projects