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 2024 tax years
22 February 2023- See changes from last year:
| Per month (R) | 2024 | 2023 | 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 | R364 | 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 | R728 | R694 | R664 | R638 | R620 | R620 |
| For each additional dependant | R246 | R234 | 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 | 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.
