Retirement annuities, medical aid and donations

The deductions almost everyone can use.

Retirement fund contributions (s11F)

Contributions to a pension, provident or retirement annuity fund are deductible up to 27.5% of the higher of your pay and your taxable income, capped at R430,000 a year from 1 March 2026 (R350,000 before). Anything above that carries over to next year. Your employer's contributions are taxed as a fringe benefit and then count as yours.

Medical aid (s6A and s6B)

Medical aid gives you a monthly tax credit for you and each dependant. Out-of-pocket medical costs can add an extra credit, more easily if you're 65 or older or someone in the family has a disability.

Donations (s18A)

Donations to approved public benefit organisations are deductible up to 10% of taxable income, but only with an s18A certificate from the organisation.