Use TaxTim's free SARS medical aid tax credit calculator to work out exactly how much of your medical scheme contributions and out-of-pocket medical expenses you can claim back on your South African tax return. It combines the fixed section 6A Medical Scheme Fees Tax Credit with the section 6B Additional Medical Expenses Tax Credit for the 2026 tax year (the 2025/2026 year of assessment, 1 March 2025 – 28 February 2026), so you can see your total medical credit and refund impact before you file with SARS.
South Africa's medical tax relief comes in two parts, both worked out by this calculator. The first is the section 6A Medical Scheme Fees Tax Credit (MTC), a fixed monthly rebate based purely on how many people are on your medical aid, regardless of how much you contribute. The second is the section 6B Additional Medical Expenses Tax Credit (AMTC), which gives partial relief for "excess" medical scheme contributions and qualifying out-of-pocket expenses your scheme did not refund. How the 6B credit is calculated depends on your category: if you (or your spouse or child) are 65 or older or have a SARS-recognised disability, you get 33.3% of contributions above three times your annual MTC, plus 33.3% of qualifying expenses, with no taxable-income floor. If you are under 65 without a disability, you get 25% of the amount by which your excess contributions (above four times your MTC) plus qualifying expenses exceed 7.5% of your taxable income. Both credits reduce the tax you owe directly, and the AMTC is capped at the tax you have actually paid.
Section 6A: Medical Scheme Fees Tax Credit (MTC), 2026 tax year
| Member | Credit per month | Per year |
|---|---|---|
| Main member (taxpayer) | R364 | R4,368 |
| First dependant | R364 | R4,368 |
| Each additional dependant | R246 | R2,952 |
Section 6B: Additional Medical Expenses Tax Credit (AMTC)
(For comparison, the forward 2027 tax year MTC is R376 main/first dependant, R254 each additional.)
Worked example (2026 tax year, 1 March 2025 – 28 February 2026). Thabo is 40, with himself, a spouse and one child on his medical aid (3 members), and a taxable income of R400,000. He contributed R36,000 to his medical scheme and paid R12,000 in qualifying out-of-pocket expenses.
For the 2026 tax year (1 March 2025 – 28 February 2026), the section 6A Medical Scheme Fees Tax Credit is R364 per month for the main member, R364 for the first dependant and R246 for each additional dependant. A single member gets R4,368 a year, deducted directly off the tax you owe SARS.
Section 6A is a fixed monthly credit based only on how many people are on your medical aid, no matter what you pay. Section 6B (the Additional Medical Expenses Tax Credit) gives extra relief for high contributions and out-of-pocket medical costs, calculated as a percentage above set thresholds tied to your age, disability status and taxable income.
You qualify for the 33.3% section 6B rate if you, your spouse or your child is 65 or older, or has a disability recognised by SARS (with a completed ITR-DD form). You then claim 33.3% of contributions above three times your annual MTC, plus 33.3% of qualifying out-of-pocket expenses, with no 7.5% income floor.
If you are under 65 without a disability, section 6B only kicks in once your excess contributions (above four times your MTC) plus out-of-pocket expenses exceed 7.5% of your taxable income. Many taxpayers fall below this 7.5% floor, so their AMTC is R0 even though they still receive the full section 6A credit.
Qualifying section 6B expenses are amounts you paid yourself that your medical aid did not refund: doctor, specialist, dentist and optometrist fees, prescribed medicines (with a valid script), hospital costs and disability-related expenses. Keep all receipts and statements, because SARS can ask for proof when you claim.
The medical tax credit reduces tax payable and is limited to the tax you have actually paid for the year. It is not a cash payout on its own. If you earn below the tax threshold and owe no tax, there is no tax to reduce, so the credit gives you no benefit for that year.
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