Medical

Tax Deductions for
Nurses

A reference guide to SARS-allowable deductions commonly claimed by nurses, nursing sisters, and healthcare workers in South Africa, with legislative references and practical guidance.

Try a Free AnalysisSee How It Works

1 free trial analysis • No credit card required

Common Tax Deductions for Nurses in South Africa

The following deductions are commonly available to nurses, nursing sisters, and healthcare workers 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.

SANC registration fees (mandatory professional registration)Section 11(a)
Uniform and protective clothing — scrubs, shoes (if not supplied by employer)Section 11(a)
CPD courses, nursing workshops, and further certificationsSection 11(a)
Travel between healthcare facilities (logbook required)Section 8(1)(b)
Medical equipment purchased out of pocket — stethoscope, BP monitorSection 11(e)
Professional indemnity insuranceSection 11(a)

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 Nurses

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 nurses, nursing sisters, and healthcare workers.

OFO Occupation Code (ITR12)

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

  • 2221Nursing Professional
  • 2222Midwife
  • 3221Enrolled Nurse

IRP5 / IT3(a) Source Codes

Common income source codes on your tax certificate:

  • 3601Salary / Wages
  • 3606Overtime
  • 3616Independent Contractor (agency / locum)

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.

How It Works for Nurses

1. Upload Statements

Upload your bank statement PDFs. We support FNB, Standard Bank, Nedbank, Absa, Capitec, and more.

2. AI Analyzes for Nurses

The AI knows what nurses, nursing sisters, and healthcare workers can claim. It categorizes every transaction and flags deductible expenses for your profession.

3. Get Your Report

Download a SARS-compliant report showing deductions with section references — ready for eFiling or your tax practitioner.

Check Your Deductions Automatically

Upload your bank statements and our tool categorises transactions against SARS-allowable deductions for nurses, nursing sisters, and healthcare workers. Your first analysis is free.

Try a Free Analysis