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Medical Tax Credit Rates

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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)2022202120202019
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 fundR332R319R310R310
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 fundR664R638R620R620
For each additional dependantR224R215R209R209

Medical Tax Credit Rates for the 2013 to 2018 tax years

Per month (R)201820172016201520142013
For the taxpayer who paid the medical scheme contributionsR303R286R270R257R242R230
For the first dependantR303R286R270R257R242R230
For each additional dependantR204R192R181R172R162R154

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.

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