Medical Tax Credits Calculator
Calculate your Section 6A and 6B medical tax credits.
Last reviewed: Tax year: 2026/2027Source: SARS — Medical tax credit rates
Two credits, two purposes
If you contribute to a registered medical scheme, you’re entitled to two different medical tax credits — one tied to your monthly scheme contributions, the other tied to out-of-pocket medical expenses above a threshold. Both are subtracted from your tax owed (not your income), rand-for-rand.
New to medical aid? Start with how medical aid works for plain-English explanations of MSAs, PMBs, scheme rate, gap cover and the rest of the jargon.
- Section 6A — Medical Scheme Fees Tax Credit (MTC). A flat monthly amount per member on your scheme. Applies to everyone on a registered scheme.
- Section 6B — Additional Medical Expenses Tax Credit (AMTC). A percentage of out-of-pocket medical expenses above a threshold based on taxable income. Applies mainly to older taxpayers or those with high medical costs.
2026/2027 Section 6A monthly amounts
| Who | Amount per month |
|---|---|
| Main member | R376 |
| First dependant | R376 |
| Each additional dependant | R254 |
A dependant is anyone registered on your medical scheme that you’re paying for — spouse, children, parents, or siblings in certain circumstances. The credit is calculated per month that the person was on the scheme — so if a child is added mid-year, the credit prorates.
Worked examples
Single person on a medical scheme
Under 65, main member only on a scheme for the full year.
- Main member × 12
- 12 × R376 = R4,512
Family of four
Main member + spouse + two children on the scheme for the full year.
- Main member × 12
- R4,512
- First dependant (spouse) × 12
- R4,512
- Two additional dependants × 12
- 2 × 12 × R254 = R6,096
65-year-old with spouse
Age 65+, main member and spouse on scheme. Plus R25,000 out-of-pocket medical expenses (Section 6B). Taxable income R400,000.
- Section 6A (main + dependant × 12)
- R9,024
- Out-of-pocket expenses
- R25,000
- Section 6B: 33.3% of out-of-pocket (age 65+)
- ≈ R8,325
Section 6B — the additional credit in detail
Section 6B is designed to help taxpayers who face high out-of-pocket medical costs — specialist visits your scheme didn’t cover, chronic meds above formulary limits, assistive devices, disability expenses. It operates differently depending on your age and circumstances.
| Taxpayer | Formula |
|---|---|
| Under 65, no disability | 25% of (qualifying expenses above 7.5% of taxable income + scheme contributions above 4× Section 6A credit) |
| 65 and over (or disability) | 33.3% of (qualifying expenses + scheme contributions above 3× Section 6A credit) |
In practice, the under-65 threshold is steep — most middle-income earners without chronic conditions get nothing from Section 6B. Over-65 taxpayers and those with a disability benefit much more frequently.
Qualifying expenses for Section 6B
Keep receipts for anything you paid out of your own pocket, not reimbursed by the scheme:
- Doctor, dentist, optometrist, specialist consultations paid out of pocket.
- Prescribed medication not covered by your scheme (keep the prescription + till slip).
- Hospital and surgical fees above scheme cover.
- Disability-related expenses for yourself, your spouse, or your child — subject to a prescribed disability list and ITR-DD certification by a registered medical practitioner.
- Assistive devices (wheelchairs, hearing aids, CPAP machines).
- Homeopaths, chiropractors, physiotherapists registered under the AHPCSA.
Gym memberships, cosmetic procedures, and wellness products don’t qualify. Nor do expenses paid on behalf of someone who isn’t your spouse or dependant.
If you're not on a medical scheme
Section 6A only applies if you’re a member of (or paying for someone on) a registered medical scheme. If you only have a hospital plan through short-term insurance, or you pay GP visits cash, you don’t get Section 6A credits — but you may still claim Section 6B on qualifying out-of-pocket expenses.
Disability-certified taxpayers (ITR-DD completed) can claim Section 6B even without a scheme, using the 33.3% formula against qualifying disability expenses.
How this calculator works
Enter the number of main members and dependants, and optionally your out-of-pocket medical expenses and taxable income. The calculator returns both Section 6A (the flat scheme credit) and an estimate of Section 6B if the thresholds are met. Total credits are subtracted from your income tax owed.
The calculation is designed for the common case — not every SARS-defined disability scenario is modelled. If you’re claiming Section 6B on significant disability or chronic expenses, a tax practitioner should confirm the exact amount before filing.
Sources
Frequently Asked Questions
Section 6A provides a monthly tax credit for medical scheme contributions: R376 for the main member, R376 for the first dependent, and R254 for each additional dependent.
Section 6B provides an additional tax credit for qualifying medical expenses not covered by your medical scheme. The calculation differs based on whether you are under or over 65.
For under-65 taxpayers, Section 6B equals 25% of the sum of: excess medical scheme fees (fees minus 4 times your Section 6A credit) plus qualifying medical expenses exceeding 7.5% of taxable income.