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How-To Guide

How to Calculate Medical Aid Tax Credits in South Africa

Learn how Section 6A and 6B medical aid tax credits work in South Africa. Calculation guide with examples for different family sizes and age groups.

Updated 1 March 2025·3 min read·4 steps

Step-by-Step Guide

1

Determine your Section 6A credits

Section 6A provides fixed monthly credits: R364 for the main member, R364 for the first dependant, and R246 for each additional dependant. For a family of 4: R364 + R364 + R246 + R246 = R1,220 per month (R14,640 per year).

2

Calculate Section 6B (if applicable)

Section 6B gives additional credits for out-of-pocket medical expenses. For under 65: credit = 25% × (total medical expenses − 4 × annual Section 6A). For 65 and older: credit = 33.3% × (total medical expenses − annual Section 6A).

3

Add up total medical expenses

Total medical expenses include: annual medical aid contributions PLUS out-of-pocket expenses (doctor visits, prescriptions, dental, optical, hospital co-payments). Keep all receipts.

4

Apply the credits to your tax

Medical credits are subtracted directly from your tax liability (not from taxable income). They reduce your tax rand-for-rand. If your credits exceed your tax liability, the excess is lost — it does not create a refund beyond zero tax.

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Medical Aid Tax Credits Calculator

Calculate your Section 6A and 6B medical aid tax credits and additional medical expenses deduction.

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Frequently Asked Questions

How much is the medical aid tax credit per month?
R364 for the main member and first dependant each, R246 for each additional dependant (2025/2026 rates).
What qualifies as an out-of-pocket medical expense?
Doctor visits, prescriptions, dental, optical, hospital co-payments, physiotherapy, and medical devices not covered by your medical aid.
Do medical credits work differently for over 65s?
Yes. The Section 6B threshold is lower for over 65s: 33.3% of (expenses − Section 6A credits) vs 25% of (expenses − 4× Section 6A credits) for under 65s.

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