The Disability Tax Playbook

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Not every medical condition automatically qualifies. SARS applies a specific standard — and understanding it is the essential first step to a valid, optimised claim. All three criteria below must be met:

• Moderate to severe - Mild conditions typically do not meet the threshold for the disability tax deduction.
• Expected to last longer than 12 months - The condition must be ongoing — not temporary or short-term in nature.
• Diagnosed by a qualified medical practitioner - The diagnosis must be formally documented by an appropriate healthcare professional on the ITR-DD form.

The ITR-DD is completed by a registered medical practitioner to confirm a qualifying disabiity or tax purposes under Section 6B.

An incorrect or incomplete ITR-DD form is one of the main reasons claims are rejected.

 Learn more about the ITR-DD form and how it works 

The amount depends on your medical aid premiums, qualifying out-of-pocket medical expenses, disability expenses and total amount of tax paid during the year. 

Properly prepared and optimised claims can result in meaningful refunds.

Use our calculator to estimate your potential refund.

 Many taxpayers only capture the most obvious costs. A fully optimised submission includes the complete range of qualifying expenses — often revealing significantly more than initially anticipated. 

• Medical Aid Contributions - The medical aid contributions for the entire family can be included in your claim.

• Medical Expenses - Out-of-pocket medical expenses for the entire family can be claimed. This includes doctors' visits, prescription medication as well as therapy (eg. OT, Speech and Pysio)

• Disability Expenses - These include all non-medical expenses, specifically related to the diagnosis and can include assistive devices, caregivers, specialised schooling and travel expenses

Download the extensive list of qualifying expenses under Section 6B

 The burden of proof for the Section 6B Disability Tax Claim is exceptionally high. This means that SARS will not allow a claim if it is not substantiated with ALL the required documents. Here is a list of some of the supporting documents that may be required by SARS:

• Medical Aid Tax Certificate
• Detailed Tax Report from the Medical Aid
• Invoices or statements from the doctors or service providers for each amount claimed.
• Proof of payment of each amount claimed on the taxpayer's bank statement.
• Employment contract & payslips for caregivers
• Logbook for disability related travel expenses

 The Section 6B disability tax claim is submitted with a taxpayer's annual tax return to SARS, via e-filing. The completed ITR-DD and required supporting documents are also submitted via e-filing. Proper strucuring is essential to avoid delays or rejection.

See how we assist with disability tax claims.

Disability tax claims can generally be backdated up to 3 years, depending on the date of diagnosis and when your tax returns were submitted on e-filing.

 The real complexity arises when dealing with backdated claims, disputes, or the resubmission of prior years’ returns, where SARS requirements become far more technical. For this reason, it is important to work with a qualified tax practitioner who has specific experience in disability tax claims, to ensure your claim is accurate, compliant, and maximised. 

 Many valid claims are delayed or rejected due to avoidable errors. These issues can significantly reduce your refund or result in SARS queries:

• Errors on ITR-DD form - Incomplete or incorrect details, date of diagnosis or medical practitioners are one of the main reasons disability tax claims are rejected.

• Underclaiming expenses - Only capturing obvious costs while missing a range of qualifying expenses SARS allows. 

• Incorrect categorisation - Placing expenses under the wrong categories can reduce or invalidate entire portions of the claim. 

• Submitting incomplete documentation - Missing supporting records give SARS grounds to query or reject your submission. 

• Assuming previous claims were correct - Prior years are often underclaimed — and in many cases, they can still be revisited and corrected.