The South African medical scheme fees tax credit per month for 2025/26, the additional medical expenses tax credit, and how both credits are deducted from the tax rather than from income.
Primary source: Personal income tax rates and brackets (SARS).
This explainer sets out medical tax credits in south africa as published by the South African Revenue Service, with the figures preserved under the tax year they apply to. It is written against the primary source rather than summarised from memory, and every material figure links back to the South African Revenue Service publication that carries it.
The rules described here apply to South Africa. Where a rate or threshold has changed, the effective date is stated so the earlier figure can be read alongside the rule that replaced it.