How to claim additional medical expenses this tax season

WITH the 2025 annual tax filing season underway, many South Africans who have incurred significant out-of-pocket medical expenses during the year of assessment continue to enquire about how they can possibly claim an additional medical tax credit to lower their tax liability.

- TSHEPO THEBYANE and PRISCILLA SEFOKA

Section 6B of the Income Tax Act permits an additional medical tax credit. This allows for an additional medical tax credit claim (AMTC) on the condition that the out-of-pocket expenses align with the definition of qualifying medical expenses, as set out in the Act.

Taxpayers who incurred qualifying medical expenses and have been able to fully support their claims have seen the benefits. In practice, successful medical tax credit claims have amounted to additional medical tax credit claims between R2,000 and R100,000 per tax year, stemming from out-of-pocket expenses incurred, such as laboratory test results, to expenses for a dependent suffering from a disability, to mention a few.

The Council of Medical Schemes’ latest Industry Report confirms that at least R40 billion in out-of-pocket payments have been incurred by medical aid members during the 2023/2024 tax period. This explains why so many taxpayers who incur significant qualifying out-of-pocket expenses continue to enquire about their possibility to claim the additional medical tax credit.

What to consider when claiming your AMTC