Medical Aid Tax Credits in South Africa (Section 6A)
Medical aid tax credits, governed by Section 6A of the Income Tax Act, provide a direct reduction to your monthly PAYE tax if you are a contributing member of a registered medical scheme. Unlike tax deductions which reduce your taxable income, tax credits reduce your actual tax liability rand-for-rand, making them equally valuable regardless of your tax bracket.
For the 2025/2026 tax year (1 March 2025 to 28 February 2026), the monthly credit amounts are: R376 for the main member, R376 for the first dependant, and R254 for each additional dependant. These credits are applied by your employer each month when calculating your PAYE deduction.
To qualify for medical aid tax credits, you must be a registered main member of a medical scheme recognised by the Council for Medical Schemes. The credit covers you and any dependants listed on your medical aid plan. Your employer applies the credit automatically through the payroll, reducing the PAYE withheld from your salary each month.
Frequently Asked Questions
How much is the medical aid tax credit in South Africa?
For the 2025/2026 tax year, the medical aid tax credit is R376 per month for the main member, R376 per month for the first dependant, and R254 per month for each additional dependant. These amounts are set by SARS and may change each tax year.
Who qualifies for medical aid tax credits?
Any taxpayer who is a member of a registered medical scheme and pays contributions qualifies for the Section 6A medical aid tax credit. You must be the main member of the scheme — dependants on someone else's plan do not claim separately.
How do medical aid tax credits reduce my tax?
Credits directly reduce your monthly PAYE tax. Unlike deductions, credits reduce tax rand-for-rand. This means a R376 credit saves every taxpayer R376, regardless of whether they are in the 18% or 45% tax bracket. Your employer applies the credit when calculating your monthly PAYE.
Can I claim medical aid tax credits for my spouse?
Yes, if your spouse is listed as a dependant on your medical aid, you claim the first dependant credit of R376 per month for the 2025/2026 tax year. Only one spouse can claim — the person who is the main member of the medical scheme.
Need payslips with medical aid tax credits? → Try our Free Payslip Generator
Generate Payslips Free →