Published: 15 May 2025
Navigating taxes as a specialist doctor isn’t always straightforward.
Whether you’re providing consultation services, taking locum assignments, or investing in your professional growth, every decision can have tax implications.
In this first of our two-part series, we will share with you some tax related questions by medical practitioners to us.
Here’s what they shared:
Regardless of the payer, the income is derived from providing medical consultation services.
For self-employed doctors not under an employment contract, these fees are taxable as business income under Section 4(a) of the Income Tax Act 1967.
This list is not exhaustive—other expenses may also qualify if they are incurred solely for business purposes.
Properly assessing your locum activities is essential for accurate tax reporting.
Want to know what are the other tax related questions commonly asked by medical practitioners? Follow our website closely for the second part of this series as we answer more tax related questions by medical practitioners to us!