Section 6A: medical scheme fees tax credit
For 2026/27 you get R376 a month for yourself, R376 for your first dependant and R254 for each additional dependant. Your employer usually gives it through PAYE already.
Section 6B: additional medical expenses tax credit
- Under 65, no disability: 25% of (contributions above 4 × the s6A credit + out-of-pocket expenses) that exceeds 7.5% of taxable income.
- 65 or older: 33.3% of contributions above 3 × the s6A credit, plus 33.3% of all out-of-pocket expenses.
- Disability (you, spouse or child, with an ITR-DD): same as 65+.
Qualifying expenses include doctors, dentists, prescribed medicine, hospital costs and physical therapy that your scheme didn't pay. Keep receipts and the scheme's tax certificate.
Frequently asked questions
How much is the medical tax credit for 2026/27?
R376 a month for the main member and first dependant, R254 for each additional dependant.
Can I claim medical expenses on my tax return?
Yes, out-of-pocket medical expenses count towards the additional medical credit (s6B). Under 65 they only help once they exceed 7.5% of taxable income together with excess contributions.
Last updated 2026-10-10. Sources: SARS rates of tax for individuals, medical tax credit rates, interest exemption, capital gains tax and the rate-per-kilometre schedule on sars.gov.za.