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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

​Per month (R) 2022​​ ​2021 ​2020 2019
​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

​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 ​R204 ​R192 ​R181 R​172 ​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.

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