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 2013 to 2018 tax years

Per month (R)	2018	2017	2016	2015	2014	2013
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(s)	R204	R192	R181	R172	R162	R154

Medical Tax Credit Rates for the 2019 to 2020 tax years

Per month (R)	2020	2019
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	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	R620	R620
For each additional dependant(s)	R209	R209

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.

Last Updated: 28/06/2019 2:17 PM