Medical scheme contributions may qualify you for valuable tax credits that reduce your income tax liability. With the 2026 tax filing deadline fast approaching, now is the time to check which credits you qualify for and ensure you’re claiming the full tax benefits available to you.
Two tax credits you should know about
SARS offers two types of medical tax credits:
- Medical Scheme Fees Tax Credit (MTC): A fixed monthly rebate based on the number of people covered by a registered medical scheme. For the 2025/2026 tax year, the credit is R364 each for the first two beneficiaries and R246 for every additional dependent.
- Additional Medical Expenses Tax Credit (AMTC): A further tax benefit for qualifying medical expenses you paid yourself, including certain costs your medical scheme did not cover. Eligibility and the amount claimable depend on your circumstances.
Are you receiving these benefits?
If your medical scheme contributions are processed through your employer’s payroll, the standard credit is generally already reflected in your monthly PAYE.
However, qualifying out-of-pocket medical expenses may not be fully reflected in your SARS assessment. It’s important to check that nothing has been overlooked.
What should you check?
Before submitting your return:
- Download your medical scheme tax certificate and verify your contributions and registered dependents.
- Check that medical expenses not covered by your scheme have been recorded correctly.
- Keep invoices, receipts, and proof of payment for additional qualifying expenses.
- Review your SARS assessment to confirm that the relevant tax credits have been included.
Remember, gap cover and medical insurance premiums do not qualify for the standard medical scheme tax credit.
Don’t overlook a potential tax saving
The filing deadline for non-provisional individual taxpayers is 23 October 2026.
Review your medical expenses to avoid missing out on tax credits you’re entitled to.
Need assistance with your medical tax claims? Contact our team for guidance before submitting your return.
While every reasonable effort is taken to ensure the accuracy and soundness of the contents of this publication, neither writers of articles nor the publisher will bear any responsibility for the consequences of any actions based on information or recommendations contained herein. Our material is for informational purposes.