Additional Medical Expenses Tax Credit

Disability & impairment expenses, claimed in full.

If you, your spouse, or a dependant lives with a physical impairment or disability, section 6B of the Income Tax Act lets you claim qualifying costs as an Additional Medical Expenses Tax Credit — money taken straight off your tax bill.

Work through the checklist below, tick what applies, and submit it. We'll review what qualifies, confirm which tier you fall into, and tell you exactly what we'll need to lodge the claim with SARS.

~6 minutes to complete Free review within 2 business days Based on the SARS section 6B list
Checklist received

Thank you — we've got it.

Your checklist is now with our team. We'll review what qualifies under section 6B and come back to you with a clear next step on claiming your Additional Medical Expenses Tax Credit.

What happens next
  • We'll review your submission within 2 business days
  • You'll receive a confirmation email shortly — check your inbox (and spam folder, just in case)
  • We'll let you know which documents we need to support the claim
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Read this first

How the credit works.

Qualifying physical impairment or disability expenses give you an Additional Medical Expenses Tax Credit. The rate, and whether an income threshold applies, depends on which tier you fall into.

33%

"Disability" (as defined)

A moderate-to-severe limitation lasting more than a year, confirmed on an ITR-DD form by a registered medical practitioner.

No 7.5% income threshold. This is also the route for taxpayers aged 65+.

25%

"Physical impairment" (mild)

A milder restriction that doesn't meet the "disability" definition, or where no ITR-DD is in place.

Only the portion of qualifying costs above 7.5% of taxable income counts.

Three rules that decide whether an expense counts — please read.
  1. It must be connected to the impairment. Being on the SARS list isn't enough on its own — the expense must be necessarily incurred in consequence of the specific impairment. (A talking GPS qualifies for a visually impaired person, but not for a wheelchair user with normal vision.)
  2. It must not be recovered from your medical aid. Anything refunded by a scheme falls away.
  3. Keep your proof. Invoices and proof of payment are required — estimates won't survive a SARS verification.
01 — Your details

Who are you?

02 — The person & their diagnosis

Who has the impairment?

This decides whose costs you're claiming and which tier applies.

This single form decides whether you claim at 33% (no threshold) or 25% (with the 7.5% threshold).
What is the ITR-DD, and who needs it?

The ITR-DD — "Confirmation of Diagnosis of Disability" — is the SARS form a registered medical practitioner completes to confirm that a person meets the definition of "disability" under section 6B. It's what unlocks the 33% rate with no income threshold. You don't submit it with your tax return; you keep it on file and produce it only if SARS asks. Once signed, it's generally valid for up to 10 years where the disability is permanent (shorter where it isn't).

What the form covers: Part A — the person with the disability and the person claiming; Part B — the diagnostic criteria the practitioner assesses (vision, hearing, speech, physical, intellectual, mental and communication); Part C — the practitioner's certification of whether the limitation is mild or moderate-to-severe and whether it has lasted, or will last, more than 12 months; and Part D — the practitioner's own details. It must be completed by a practitioner trained to diagnose the relevant disability (e.g. an optometrist for vision, an ENT or audiologist for hearing, an orthopaedic surgeon or physiotherapist for physical, a psychiatrist or clinical psychologist for intellectual or mental).

Download the SARS ITR-DD form (PDF)
03 — Qualifying expenditure

Tick what applies.

The categories below follow the SARS list exactly. Tick every item you incurred and paid for during the tax year, and enter the total Rand amount per category (after deducting anything your medical aid refunded). Don't worry about being exact — we verify everything against your documents.

A quick reminder: only tick an item if the cost is genuinely connected to the impairment, and wasn't refunded by a medical scheme.
A — Personal care attendant

Care & attendant costs.

R
B — Travel & transportation

Getting there and back.

R
C — Insurance, maintenance & supplies

Keeping aids running.

R
D — Prosthetics

Prosthetic devices.

R
E — Aids & other devices

Assistive devices.

The most common category. Tick every device that applies — the electricity to run them is not claimable.

R
F — Services

Professional services.

Services must come from an independent provider (not a connected person), unless that relative is in the business of providing the service.

R
G — Continence products

Continence management.

R
H — Service animals

Service animals.

R
I — Alterations & modifications

Adapting home & vehicle.

A few catches on this category: if you received the ITAC import rebate on a modified vehicle, the modification can't also be claimed. Building work (ramps, widening, lowering cabinets) must be reasonable and not the kind that raises the property's value. And if a school issues a section 18A donation receipt, you claim under section 18A instead of here.
R
Estimated total qualifying expenditure R 0.00

This is a running estimate of the amounts you've entered. The final claimable figure depends on your tier, the 7.5% threshold (where it applies), and what we confirm against your documents.

04 — Supporting documents

What can you provide?

No need to attach anything now — just tell us what you have, and we'll request the files we need.

05 — Anything else

Over to you.

Ready to send?

This is an enquiry tool, not tax advice. Once submitted, we'll review what qualifies under section 6B and come back to you within 2 business days with a clear next step and the documents we'll need.