Spouse and/or children on your medical aid.
Required for Section 6B additional credits calculation.
Monthly Tax Credit (Section 6A)
RÂ 728,00
Annual Section 6A
RÂ 8Â 736,00
Main Member Credit
RÂ 364,00
Total Annual Credits
RÂ 8Â 736,00
Section 6A: Fixed monthly credits: R364 for main member, R364 for first dependant, R246 for each additional dependant. These directly reduce your tax payable.
Section 6B: Additional credits for out-of-pocket medical expenses. For taxpayers under 65, 25% of qualifying expenses exceeding 7.5% of taxable income. For those 65+, 33.3% of contributions exceeding 3x the Section 6A amount plus qualifying expenses.
What are medical tax credits in South Africa?
Medical tax credits (Section 6A) are fixed monthly amounts that reduce your tax liability. They are not deductions from income but direct reductions of tax payable.
How much are the medical tax credits for 2024/2025?
For 2024/2025: R364 per month for the main member, R364 per month for the first dependant, and R246 per month for each additional dependant.
What is the additional medical expenses tax credit?
Section 6B provides additional credits for out-of-pocket medical expenses exceeding 7.5% of taxable income (for under 65s). For taxpayers 65+, 33.3% of qualifying medical expenses (including medical aid contributions exceeding 3x the Section 6A credits) qualify.
Can I claim medical tax credits if my employer pays my medical aid?
Yes, you can still claim the Section 6A credits even if your employer pays your medical aid contributions. The credit is based on the number of members, not who pays.
How medical aid contributions reduce your tax bill through SARS tax credits
What are medical tax credits?
Medical tax credits are amounts that directly reduce the tax you owe to SARS. For the 2024/2025 tax year, you receive R364 per month for the main member and the first dependant, and R246 per month for each additional dependant. If you are the main member with a spouse and two children, your annual credit is (R364 x 2 + R246 x 2) x 12 = R14,640.
How are medical tax credits different from a tax deduction?
A tax deduction reduces your taxable income before tax is calculated — its value depends on your tax bracket. A tax credit reduces your actual tax bill directly, rand for rand. Medical tax credits are worth the same to everyone regardless of income level. R364 per month saves you R4,368 per year in tax, whether you earn R200,000 or R2,000,000.
Who qualifies for medical tax credits?
Anyone who pays contributions to a registered medical aid scheme qualifies. Your employer may pay part or all of the contribution — the credit still applies. You can claim credits for yourself, your spouse, and your dependants who are covered on your medical aid. The member who pays the contributions claims the credits.
What about out-of-pocket medical expenses?
If you are under 65, qualifying out-of-pocket medical expenses that exceed 7.5% of your taxable income can generate an additional medical tax credit of 25% of the excess. For example, if your taxable income is R400,000 (threshold = R30,000) and qualifying expenses are R50,000, the excess is R20,000. The additional credit is 25% x R20,000 = R5,000.
Are there different rules for people over 65?
Yes. Taxpayers aged 65 and older receive more generous additional medical credits. Instead of the 7.5% threshold, all qualifying medical expenses (minus 4 times the medical scheme credits) qualify for the 25% additional credit. This means seniors can claim a larger credit for out-of-pocket costs, which is important as medical expenses typically increase with age.
What medical expenses qualify for the additional credit?
Qualifying expenses include amounts paid to doctors, dentists, optometrists, hospitals, and pharmacies that were not covered by your medical aid. Physical therapy, prescribed medication, and medical devices also qualify. Cosmetic surgery does not qualify unless medically necessary. Keep all receipts and medical aid statements as SARS may request proof.
How do I claim medical tax credits?
Your employer applies the monthly medical scheme credits automatically through PAYE — you see the reduction on your payslip. When you file your ITR12 tax return, declare your medical aid contributions and any out-of-pocket expenses. SARS receives data directly from medical aids via IT3(a) certificates, so your return should match their records.
Can my medical credits create a tax refund?
Yes. If your medical tax credits exceed your tax liability (common for lower-income earners with several dependants), you can receive a refund. However, the additional medical credit (for out-of-pocket expenses) is limited — it cannot exceed the total tax payable after the standard medical scheme credits. The standard credits can reduce tax to zero but not below.
SARS-Aligned: Based on 2025 SARS rates and thresholds. For personal advice, speak to a qualified tax practitioner.
Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms
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