Medical Tax Credit Rates
The Medical Scheme Fees Tax Credit Medical Scheme Fees Tax Credit (MTC) applied 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 2022 tax years - See changes from last year
For the taxpayer; or for a dependant who is a member of a medical scheme or fund, where the taxpayer him- or herself is not a member of a medical scheme or fund |
R332 |
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 |
R664 |
R638 |
R620 |
R620 |
For each additional dependant |
R224 |
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.