Medical Tax Credits Calculator South Africa (2026/2027)
Calculate your Section 6A and 6B medical tax credits.
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Last reviewed: Tax year: 2026/2027Source: SARS — Medical tax credit rates
Read the guide: How Medical Tax Credits Work in South Africa
Enter qualifying expenses even without a medical scheme. Credits reduce tax payable and are not refundable on their own.
Results
Section 6A Credit
R 4 512
Section 6B Credit
R 0
Total Medical Credit
R 4 512
Two credits, two purposes
If you pay qualifying registered medical scheme contributions, you can claim a monthly scheme credit. An additional credit may apply to excess scheme fees and qualifying out-of-pocket medical expenses. Both reduce your normal income tax, rand-for-rand, and cannot reduce it below zero.
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 credit for excess scheme fees and qualifying medical expenses. An income threshold applies under 65 unless you, your spouse or your child has a qualifying disability.
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 for months of qualifying contributions. This calculator assumes the same number of members for every selected month; if membership changed during the year, calculate each period separately and add only the section 6A credits. Section 6B must be calculated once using annual fees, annual qualifying expenses, annual taxable income and the combined annual section 6A credit. Do not add separate section 6B results or repeat expenses. This calculator cannot combine changing membership periods for section 6B; use your annual certificate and SARS assessment for that case.
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 for 12 months. Annual scheme fees R24,000 and qualifying out-of-pocket expenses R25,000. Taxable income R400,000.
- Section 6A (main + dependant × 12)
- R9,024
- Out-of-pocket expenses
- R25,000
- Fees above 3 × Section 6A
- max(0, R24,000 − R27,072) = R0
- 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% × max(0, max(0, scheme fees − 4 × MTC) + qualifying expenses − 7.5% of taxable income) |
| 65+ or qualifying disability of taxpayer, spouse or child | 33.3% × (max(0, scheme fees − 3 × MTC) + qualifying expenses) |
The under-65 income threshold applies to the combined excess fees and expenses. A scheme-fee shortfall never reduces qualifying expenses. A disability of another dependant, such as a parent, does not qualify for the special formula.
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 your age, covered months, number of members and monthly scheme fees, plus your qualifying out-of-pocket expenses and taxable income. Select the disability option only for a qualifying disability of yourself, your spouse or your child. 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.
Results are rounded to whole rand. The calculator assumes a fixed member count and monthly contribution for the covered months. Shared contributions between taxpayers require apportionment; use your medical tax certificate and supporting documents. Read the medical tax credit guide for the filing checklist and qualifying-expense rules.
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 reduces normal income tax for excess scheme fees and qualifying medical expenses. The formula depends on age and a qualifying disability of the taxpayer, spouse or child. Credits cannot reduce tax below zero.
For under-65 taxpayers without a qualifying disability, add scheme fees above four times the Section 6A credit (never below zero) to qualifying expenses, then subtract 7.5% of taxable income. The credit is 25% of any positive remainder. For a qualifying disability of yourself, your spouse or child, use 33.3% of fees above three times the credit plus qualifying expenses, with no income threshold.