To see tax rates from 2014/5, see the Archive – Tax Rates webpage.
The Budget Tax guide as announced on12 March 2025 is published 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
12 March 2025 – No changes:
| Per month (R) | 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 | 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 | R728 | R728 | R728 | R694 | R664 |
| For each additional dependant | R246 | R246 | R246 | R234 | R224 |
For more information, please see Medical Scheme Fees Tax Credits.
