How much is the medical aid tax credit in South Africa 2026?

For the SARS 2027 tax year, the medical aid tax credit is R376/month for the main member, R376 for the first dependant, and R254/month for each additional dependant.

Is a medical aid tax credit a deduction or a rebate?

It is a tax credit (rebate) that reduces your PAYE directly, rand-for-rand — not a deduction from taxable income. This makes it more valuable than a standard deduction.

Medical Aid Tax Credits in South Africa 2026

How medical aid tax credits reduce your PAYE in South Africa. The 2026 amounts per member and how the rebate works.

Quick answer: For the SARS 2027 tax year, medical aid tax credits are R376/month for you and your first dependant, plus R254/month for each additional dependant — subtracted directly from your PAYE.

What is a Medical Aid Tax Credit

The Medical Scheme Fees Tax Credit is a fixed monthly amount SARS subtracts directly from your income tax if you belong to a registered medical aid. Unlike a deduction, it reduces your actual tax bill rand-for-rand.

2026 Credit Amounts

Member	Monthly Credit	Annual
Main member	R376	R4,512
First dependant	R376	R4,512
Each additional dependant	R254	R3,048

Example for a Family

A family of four (two adults, two children) on medical aid receives R376 + R376 + R254 + R254 = R1,260/month off their PAYE — that is R15,120 per year in tax credits.

Additional Medical Expenses

If your out-of-pocket medical expenses are very high, or you are over 65 or disabled, you may qualify for an additional medical expenses tax credit on top of the standard credits. This is claimed when you file your tax return.

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