Medical tax claims in South Africa allow taxpayers to recover more than just medical aid credits. Out-of-pocket payments can also qualify, provided they meet SARS requirements. Section 6B of the Income Tax Act enables additional medical tax credits (AMTC) for costs not reimbursed by a scheme.
These claims often include specialist consultations, diagnostic tests, and prescribed medicines. In some cases, successful claims may range from modest refunds to amounts exceeding R100,000 a year, offering meaningful relief for households with high medical expenses.
Requirements for Medical Tax Claims
To qualify, taxpayers must follow clear rules. SARS requires invoices, certificates from medical schemes, and evidence of payment. In cases involving a disability, taxpayers must also submit a formal confirmation form.
Therefore, proper record-keeping is essential. Without full documentation, SARS will reject claims, even if expenses qualify. Consequently, taxpayers should organise receipts and certificates throughout the year, rather than waiting until filing season.
Limits on Claims
There are limits to how much relief medical tax claims in South Africa can provide. Generally, claims only apply when medical expenses and excess contributions exceed 7.5% of taxable income. Furthermore, only 25% of that excess is claimable.
However, taxpayers over 65 and those with disabled dependents benefit from more generous rules. In such cases, one-third of all qualifying expenses and contributions can be claimed. This ensures that greater support goes to households with the highest medical needs.
What Qualifies as Expenses
Qualifying costs include payments to doctors, dentists, pharmacists, and registered health professionals. In addition, hospital stays, prescribed medicines, and disability-related expenses fall under the definition.
Crucially, expenses must be out-of-pocket. If a medical aid or another party reimburses the amount, it cannot form part of medical tax claims in South Africa. Taxpayers need to show that they carried the cost themselves.
Tax Season Deadlines
Tax Season 2025 is currently open, and non-provisional taxpayers must file by 20 October 2025. Therefore, those planning to claim should gather documents now. By understanding thresholds, identifying qualifying expenses, and filing accurately, taxpayers can improve their chances of a successful refund.
Importantly, preparation does not only improve current claims. It also helps taxpayers plan ahead for the following year, ensuring that they maximise the benefits of medical tax claims in South Africa.
