What are Medical Aid Tax Credits in South Africa?

Medical Aid Tax Credits (Section 6A and 6B) reduce your tax payable — not your taxable income. Section 6A: R364/month for main member, R364 for first dependant, R246 for each additional. Section 6B covers additional out-of-pocket medical expenses.

What is the Section 6A medical credit for 2025/2026?

Section 6A credits: R364/month for the main member (R4,368/year), R364/month for the first dependant (R4,368/year), and R246/month for each additional dependant (R2,952/year). These directly reduce your tax payable.

What is the Section 6B additional medical credit?

Section 6B covers out-of-pocket medical expenses and excess medical aid contributions. Under 65: 25% of qualifying expenses exceeding 7.5% of taxable income. Age 65+: 33% of all excess contributions and out-of-pocket expenses (no threshold).

Are medical aid contributions deductible?

Medical aid contributions are not directly deductible from taxable income. Instead, they give rise to tax credits (Section 6A). Excess contributions (above 3× your Section 6A credits) may qualify for additional Section 6B credits.

Does disability affect medical tax credits?

Yes. If you or a dependant has a disability (confirmed by ITR-DD form), you qualify for a 33% credit on all qualifying medical expenses, regardless of income or age — the same rate as taxpayers aged 65+.

Medical Tax Credits Calculator

Calculate your South African Medical Aid Tax Credits for 2025/2026. Section 6A (R364/R364/R246 per month) and Section 6B additional medical expense credits.

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Medical Aid Members

Age Group

Annual Taxable Income

Used to calculate additional medical expense credit.

Out-of-Pocket Medical Expenses

Expenses paid that were not covered by your medical aid.

Annual Medical Aid Contributions

Your total contributions to medical aid (employee portion).

Total Medical Tax Credit (Annual)

R 8 736

Monthly Tax Credit

R 728

Section 6A Credit (Medical Aid)

R 8 736

Section 6B Credit (Additional)

R 0

Monthly Medical Aid Credit

R 728

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How Medical Tax Credits Work

Medical Aid Tax Credits directly reduce your tax payable — not your taxable income. This makes them more valuable than equivalent deductions. A R10,000 credit saves R10,000 in tax for everyone, regardless of their tax bracket.

There are two types: Section 6A (automatic credit for medical aid members) and Section 6B (additional credit for out-of-pocket expenses and excess contributions).

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Medical Aid Members

Age Group

Annual Section 6A Credit

R 8 736

Monthly Credit

R 728

Family Size	Monthly	Annual
Main member only	R 364	R 4 368
Main + 1 dependant	R 728	R 8 736
Main + 2 dependants	R 974	R 11 688
Main + 3 dependants	R 1 220	R 14 640
Main + 4 dependants	R 1 466	R 17 592

Section 6A Medical Aid Tax Credit Rates (2025/2026)

Beneficiary	Monthly Credit	Annual Credit
Main member	R 364	R 4,368
First dependant	R 364	R 4,368
Each additional dependant	R 246	R 2,952

Section 6B — Additional Medical Credit Formula

Under 65: Qualifying = max(0, Excess Contributions + OOP Expenses − 7.5% × Income) Credit = 25% × Qualifying Age 65+ or Disabled: Credit = 33% × (Excess Contributions + OOP Expenses) (No income threshold applies) Where: Excess Contributions = Medical Aid Contributions − (3 × Section 6A Credits)

Example: Family of 4, Age 40, Income R400,000

Section 6A: (R364 + R364 + R246 + R246) × 12 = R14,640/year

Annual contributions: R52,000

Out-of-pocket expenses: R12,000

Excess contributions: R52,000 − (R14,640 × 3) = R52,000 − R43,920 = R8,080

7.5% threshold: R400,000 × 7.5% = R30,000

Qualifying expenses: R8,080 + R12,000 − R30,000 = −R9,920 (negative = R0)

Section 6B credit: R0 (expenses don't exceed threshold)

Total medical credit: R14,640

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Personal Details

Medical Aid Members

Age Group

Annual Taxable Income

Medical Aid Contributions

Annual Medical Aid Contributions

Gap Cover Premiums (annual)

Out-of-Pocket Medical Expenses

GP / Specialist Fees

Dental Fees

Optometrist / Glasses

Hospital Co-payments

Medicines / Prescriptions

Disability

Are you or a dependant disabled? (ITR-DD form required)

Total Medical Tax Credit

R 10 372

Section 6A Credit

R 8 736

Section 6B Credit

R 1 636

Monthly Credit

R 728

Full Medical Expense Audit

Item	Amount
Annual Medical Aid Contributions	R 48 000
Gap Cover Premiums	R 3 600
Total Out-of-Pocket	R 18 500
Total Medical Expenses	R 70 100
Section 6A Credit (Medical Aid)	R 8 736
7.5% Income Threshold	R 33 750
Excess Contributions (above 3× credits)	R 21 792
Section 6B Credit	R 1 636
Total Tax Credit	R 10 372

Section 6A Credit Rates Reference

Member	Monthly	Annual
Main member	R 364	R 4,368
First dependant	R 364	R 4,368
Each additional dependant	R 246	R 2,952

Frequently Asked Questions

Medical Aid Tax Credits directly reduce your tax payable. Section 6A: R364/month main member, R364 first dependant, R246 each additional. Section 6B covers out-of-pocket expenses exceeding a threshold.

Section 6A: R364/month for main member (R4,368/year), R364/month for first dependant (R4,368/year), R246/month for each additional dependant (R2,952/year). A family of four receives R14,640/year in Section 6A credits.

Qualifying expenses include: GP and specialist fees not covered by medical aid, dental fees, optometrist fees, prescribed medicines, hospital co-payments, and gap cover premiums. Cosmetic procedures generally do not qualify.

Yes. With disability (confirmed by ITR-DD form), you get 33% credit on all qualifying expenses with no income threshold. The ITR-DD must be completed by a registered healthcare professional and submitted to SARS.

Section 6B is often R0 for under-65 taxpayers because the 7.5% income threshold is high. On R400,000 income, you need R30,000 in qualifying expenses above what 3× your Section 6A credits cover before any additional credit applies.

Medical Tax Credits Calculator

How Medical Tax Credits Work

Section 6A Medical Aid Tax Credit Rates (2025/2026)

Section 6B — Additional Medical Credit Formula

Example: Family of 4, Age 40, Income R400,000

Frequently Asked Questions

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