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To see tax rates from 2014/5, see the Archive – Tax Rates 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
21 February 2024 – No changes from last year :
| Per month (R) | 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 | 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 | R694 | R664 |
| For each additional dependant | R246 | R246 | R234 | R224 |
For more information, please see Medical Scheme Fees Tax Credits.
