To see tax rates from 2014/5, see the Archive – Tax Rates webpage.
The Budget tax guide 2026 will be published on 25 February 2026 when the Minister of Finance delivers his budget speech – keep an eye on the Budget webpage.
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
25 February 2026 – See changes:
| Per month (R) | 2027 | 2026 | 2025 | 2024 | 2023 | 2022 |
|---|---|---|---|---|---|---|
| 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 | R376 | R364 | R364 | R364 | R347 | R332 |
| 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 | R752 | R728 | R728 | R728 | R694 | R664 |
| For each additional dependant | R254 | R246 | R246 | R246 | R234 | R224 |
For more information, please see Medical Scheme Fees Tax Credits.
