The 2026 SARS return is more heavily pre-populated, but pre-populated does not mean complete. Before submitting, check the deductions and tax credits that apply to your situation. Keep the certificate or record for every amount you claim.
Medical scheme fees are a tax credit
Medical-aid contributions are usually dealt with through a Medical Scheme Fees Tax Credit, not a simple deduction from income. For the 2026 year of assessment, the credit is R364 per month for the taxpayer or first covered person, R728 per month for the taxpayer and one dependant, and R246 per month for each additional dependant.
If your employer did not take the credit into account, or you are retired or self-employed, you may claim it on assessment. SARS’s medical tax credit rates explain the limits.
Qualifying medical expenses
Some qualifying out-of-pocket medical expenses and disability-related costs may support an Additional Medical Expenses Tax Credit. For many taxpayers under 65 who do not qualify for the higher categories, the calculation is limited and only applies to the qualifying amount above 7.5% of taxable income.
Do not claim every pharmacy receipt automatically. Use SARS’s qualifying medical-expenses guidance and keep proof of payment, medical certificates and the medical scheme certificate where relevant.
Retirement annuity contributions
Contributions to a pension, provident or retirement annuity fund can qualify for a deduction under section 11F. For the 2026 year of assessment, the deduction is limited to the lesser of 27.5% of the greater of remuneration or taxable income, R350 000, or the relevant taxable-income limit. Contributions above the allowed amount are generally carried forward rather than lost.
Use the retirement-annuity certificate and check whether your employer has already reflected contributions. Do not claim the same contribution twice.
Other items worth checking
Review interest certificates, donations to qualifying public-benefit organisations, travel records where a travel allowance applies, and income or expenses connected to a trade. The correct treatment depends on your circumstances.
The 2026 ITR12 includes a dropdown list of approved medical schemes. SARS says this should reduce errors, so select the exact scheme shown. CodeCash’s guides to tax-free investments and EasyEquities may help with investment-related questions, but do not treat tax-free investment returns as ordinary taxable interest.
Read the official 2026 SARS tax guide and keep your supporting documents for the required retention period.