Medical Tax Credit Rates
Medical Scheme Fees Tax Credit was introduced from 1 March 2012 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 from 2013 tax year onwards - see changes from last year
| For the taxpayer who paid the medical scheme contributions |
R310 |
R303 |
R286 |
270 |
257 |
| For the first dependant |
R310 |
R303 |
R286 |
270 |
257 |
| For each additional dependant(s) |
R209 |
R204 |
R192 |
181 |
172 |
Capped deduction prior to 2013 tax year
| For the taxpayer who paid the medical scheme contributions |
720 |
| For the first dependant |
720 |
| For each additional dependant(s) |
440 |
Important: The amounts may vary depending on the number of months in the tax year that a taxpayer and dependents are members of a medical scheme fund.
Top Tip: A deduction for contributions and out-of-pocket medical expenses (qualifying expenses) paid depends on a taxpayer’s age and whether the taxpayer, spouse or any of their dependant(s) has a disability. For more information on see Medical Scheme Fees Tax Credits.