🩺 Claiming Medical Expenses on Your Tax Return
1. What Medical Expenses Can Be Claimed?
South African taxpayers may claim certain medical expenses as deductions or credits, provided they meet SARS requirements. These include:
- Medical aid contributions (as reflected on your medical tax certificate).
- Out‑of‑pocket medical expenses not covered by your medical aid, such as:
- Doctors’ and specialists’ consultations.
- Hospital and surgical costs.
- Prescribed medicines.
- Approved medical devices (e.g., hearing aids, wheelchairs).
- Dental treatment.
- Optometry (glasses, contact lenses).
- Disability or chronic illness expenses (specialised equipment, therapy, or care costs).
⚠️ Note: Cosmetic procedures and general wellness costs (e.g., gym memberships, supplements) are not deductible.
2. Required Supporting Documents
To substantiate your claim, SARS requires proper documentation. Keep the following ready:
- Medical aid tax certificate (issued annually).
- Detailed medical aid statement showing what was paid and not paid.
- Invoices for medical services and treatments (not just monthly statements).
- Proof of payment (bank statements, receipts).
- Prescriptions for chronic medication, if relevant.
3. Compliance Tips
- Always keep invoices rather than only monthly statements.
- Ensure proof of payment matches the invoices submitted.
- File documents electronically for easy access during SARS audits.
- For disability claims, obtain a disability confirmation form (ITR-DD) signed by a medical practitioner.