Allowable credits are only applicable to individuals and are in the form of blind persons' credit, disabled persons' credit and elderly persons' credit.

Notes

• Medical expenses credit on payment for invalid appliances, consultation fees, drugs and medicines is not available to non-residents. However, medical aid contributions are allowable to non-residents.
• Blind persons and disabled persons credits can be transferred to the spouse when the spouse entitled to the credit has insufficient income tax chargeable to utilise them.
• Elderly person’s credit can be reduced proportionately where the period of assessment is less than a year.
• Total amount of credits is limited to the total income tax chargeable to a taxpayer. No refunds are given where credits exceed income tax chargeable.
• Medical credit applies to payments by a taxpayer covering the taxpayer, the spouse and minor children but not dependants.

Please Note:

Disabled person’s credit is not applicable to non-residents and blind taxpayers.