Medical Tax Credit Rates
The Medical Scheme Fees Tax Credit Medical Scheme Fees Tax Credit (MTC) was introduced from 1 March 2012 (the 2013 tax year) but didn't affect all categories of taxpayers at once. There are two different start dates depending on the age of the taxpayer:
- Taxpayers younger than 65 – converted to the Medical Tax Credit from 1 March 2012
- Taxpayers 65 and older – converted to the Medical Tax Credit from 1 March 2014
Medical Tax Credit Rates for the 2019 to 2021 tax years - See changes from last year
| For the taxpayer; or for a member or dependant of a medical scheme or fund where the taxpayer him- or herself is not a member of a medical scheme or fund |
R319 |
R310 |
R310 |
| For the taxpayer and one dependant; or in respect of two dependants where the taxpayer him- or herself is not a member of a medical scheme or fund |
R638 |
R620 |
R620 |
| For each additional dependant |
R215 |
R209 |
R209 |
Medical Tax Credit Rates for the 2013 to 2018 tax years
| For the taxpayer who paid the medical scheme contributions |
R303 |
R286 |
R270 |
R257 |
R242 |
R230 |
| For the first dependant |
R303 |
R286 |
R270 |
R257 |
R242 |
R230 |
| For each additional dependant |
R204 |
R192 |
R181 |
R172 |
R162 |
R154 |
Important: The amounts may vary depending on the number of months in the tax year that a taxpayer and dependants are members of a medical scheme or fund.
For more information, please see Medical Scheme Fees Tax Credits.