Medical Tax Credits in South Africa: A Complete Guide
South Africa offers two types of medical tax credits: the Medical Scheme Fees Tax Credit (Section 6A) and the Additional Medical Expenses Tax Credit (Section 6B). Together, these can significantly reduce your tax bill, especially if you have dependants or high medical expenses.
Medical Scheme Fees Tax Credit (Section 6A)
For the 2025 tax year, you receive a fixed monthly credit of R364 for the main member, R364 for the first dependant, and R246 for each additional dependant. These credits apply regardless of what you actually pay in medical aid contributions.
Additional Medical Expenses Tax Credit (Section 6B)
If your out-of-pocket medical expenses (plus medical aid contributions exceeding 4× the Section 6A credits) are significant, you may claim an additional credit. For taxpayers under 65, the formula is: 25% × (qualifying expenses minus 7.5% of taxable income). Over-65s get a more generous calculation.
What Counts as Qualifying Medical Expenses?
Doctor and specialist visits, prescription medication, hospital stays, dental work, optometry, physiotherapy, and prescribed chronic medication. Also includes disability-related expenses (wheelchair, modifications to home/vehicle). Keep ALL receipts and medical aid statements.
How TIT Tax Helps
Our AI scans your bank statements for medical-related transactions — pharmacy payments, doctor visits, hospital fees — and automatically flags them for your medical tax credit calculation. No more digging through receipts manually.
Disclaimer: This guide is based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2024/2025 tax year. It is provided for informational purposes only and does not constitute professional tax advice. Tax legislation changes periodically — consult a registered tax practitioner for advice on your specific situation.
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