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 2023 tax years
23 February 2022 – See the 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||R347||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||R694||R664||R638||R620||R620|
|For each additional dependant||R234||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.