Medical

Tax Deductions for
Doctors

A reference guide to SARS-allowable deductions commonly claimed by doctors, physicians, and medical practitioners in South Africa, with legislative references and practical guidance.

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Common Tax Deductions for Doctors in South Africa

The following deductions are commonly available to doctors, physicians, and medical practitioners under the South African Income Tax Act. Eligibility depends on your specific circumstances, employment type, and whether expenses were incurred in the production of income.

HPCSA annual registration and professional body feesSection 11(a)
Professional indemnity insurance premiumsSection 11(a)
Medical equipment and instruments (depreciation applies)Section 11(e), IN 47
Continuing Professional Development (CPD) — courses, conferences, seminarsSection 11(a)
Medical journals, textbooks, and reference subscriptionsSection 11(a)
Locum travel expenses between facilities (logbook required for vehicle claims)Section 8(1)(b)

Important: This is general guidance based on the Income Tax Act and SARS Interpretation Notes. It is not professional tax advice. Deductibility depends on your individual circumstances. Consult a registered tax practitioner for complex situations. All SARS section references are based on current legislation and may be subject to change.

SARS eFiling Codes for Doctors

When filing your ITR12 on SARS eFiling, you'll need to select an occupation code and your IRP5/IT3(a) will contain source codes for different income types. Here are the codes relevant to doctors, physicians, and medical practitioners.

OFO Occupation Code (ITR12)

Select one of these when SARS eFiling asks for your occupation:

  • 2211General Medical Practitioner
  • 2212Specialist Medical Practitioner

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3601Salary / Wages
  • 3616Independent Contractor (locum / private practice)
  • 3605Commission

OFO codes are from the Organising Framework for Occupations used by SARS on the ITR12 return. IRP5 source codes appear on the tax certificate issued by your employer or contractor. Codes are based on the current SARS eFiling system and may be updated by SARS periodically.

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