Disability Tax in South Africa: What You Can Claim from SARS and How to Qualify

Discover the tax benefits SARS provides for South Africans living with disabilities or caring for someone who does.

Understanding Disability Tax Relief in South Africa

South African taxpayers who are living with a disability—or supporting a spouse, child, or dependant with one—may qualify for valuable tax relief. However, these benefits aren’t automatic. You need to know what SARS requires, keep your paperwork in order, and claim correctly.

This article explains how disability tax relief works in South Africa and how you can benefit from available medical tax deductions for disability-related expenses.

How SARS Defines a Disability

SARS defines a disability as a moderate to severe limitation of a person’s ability to function or perform daily activities, as a result of a physical, sensory, communication, intellectual or mental impairment.

To qualify:

• The condition must last (or be expected to last) more than 12 months.
• It must significantly limit daily functioning even after treatment or the use of assistive devices.
• The diagnosis must be made by a registered medical practitioner trained to assess the specific condition.

SARS also distinguishes between a disability and a physical impairment. While both can lead to medical tax relief, full disability tax relief is reserved for more serious and lasting impairments.

The ITR-DD Form and Supporting Documentation

To access disability tax benefits, you must complete a form called the ITR-DD, which confirms the diagnosis of disability.

What the ITR-DD Involves:

• Part A – Completed by the taxpayer.

• Parts B–D – Completed by the relevant medical practitioner.

Validity of the ITR-DD:

• 10 years for a permanent disability

• 1 year for a temporary disability You don’t submit the ITR-DD with your return, but SARS can request it at any time to verify your claim.

What Can Be Claimed? Qualifying Disability Expenses

SARS allows you to claim back certain out-of-pocket expenses incurred as a result of a disability. These expenses need to be necessary and directly related to reducing the limitations caused by the disability.

Expenses That Qualify: Type Examples

Home Care

– Salaries for carers or personal attendants

– Training for someone to provide care

Medical Expenses

– Doctors, hospitals, and prescription medicine related to the disability

Aids and Devices

– Hearing aids, wheelchairs, prosthetics, walking frames

– Repairs and maintenance of these items

Therapies

– Speech, occupational, psychological, or physical therapy

Educational Support

– Tuition and fees at special needs schools

Transport and Travel

– Travel costs to reach medical facilities or special education centres

– Transport for carers or service providers

Adaptations

– Modifications to a home or vehicle (e.g., ramps, grab rails, widened doorways)

– Costs to make the environment more accessible These expenses can be claimed as part of your tax return, but SARS may request supporting documents such as invoices, medical letters, or receipts.

Tip: Keep a folder with your annual ITR-DD, receipts, and related documents for each tax year.

Expenses That Are Not Allowed: Type Examples

General health Products

-Vitamins, supplements, over-the-counter medicines not prescribed

Lifestyle or Wellness

– Gym memberships, spa treatments, or general fitness programmes

Home Improvements

– Renovations not specifically required to accommodate a disability

Cosmetic Procedures

– Unless medically prescribed for the disability

Basic Medical Aid Costs

– Only the excess contributions and out-of-pocket disability expenses are considered for relief

If you’re unsure whether an item qualifies, it’s best to speak with a tax practitioner before submitting your return.

How the Disability Tax Deduction Works

SARS allows you to claim back a portion of qualifying disability-related expenses as a medical tax credit. The value of the rebate depends on your relationship to the person with the disability.

1. If it’s you, your spouse, or your child:

You may claim:

• 33.3% of all qualifying out-of-pocket disability expenses, plus

• Any medical scheme contributions that exceed a set threshold.

2. If it’s another dependant:

You can still claim, but only the portion of qualifying expenses that exceeds a percentage of your taxable income will count.

SARS calculates this automatically when you file your return on eFiling. You’ll just need to declare the correct details and submit accurate figures.

Filing and Compliance Requirements

When completing your tax return on SARS eFiling:

1. On the “Income Tax Return Wizard,” select Yes when asked about a disability.

2. Enter your qualifying medical and disability-related expenses in the correct section.

3. Retain all documents including the ITR-DD, invoices, and receipts.

You are required to keep these records for five years in case SARS conducts a review.

Final Word: Maximise What You’re Entitled To

Disability tax relief can make a meaningful difference, especially for families facing the ongoing financial demands of long-term impairments. But it’s often overlooked because many people either don’t know they qualify, or aren’t confident about what they can claim.

If you or someone in your care lives with a disability, it’s worth exploring your tax relief options. The key is to stay compliant, keep thorough records, and understand how SARS treats disability-related expenses.

If you’d prefer hands-on support, the team at On Q Accounting and Tax Services is here to help. We’ll ensure your claim is accurate, documented, and fully aligned with current tax rules.