5/17/23, 10:55 AM Medical Credits | South African Revenue Service

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Home (https://www.sars.gov.za) » Types of Tax (https://www.sars.gov.za/types-of-tax/) » Personal Income Tax

(https://www.sars.gov.za/types-of-tax/personal-income-tax/) » Medical Credits

Medical Credits

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5/17/23, 10:55 AM Medical Credits | South African Revenue Service

What is it?
A Medical Scheme Fees Tax Credit (also known as an “MTC”) is a rebate (https://www.sars.gov.za/glossary/) which, in itself, is non-
refundable, but which is used to reduce the normal tax a person pays. Any portion that is not allowed in the current year (usually that
amount which exceeds the normal tax payable) cannot be carried over to the next year of assessment
(https://www.sars.gov.za/glossary/). The MTC applies for years of assessment starting on or after 1 March 2012 (from the 2013 year of
assessment).

Who is it for?
The MTC applies to fees paid by a taxpayer to a registered medical scheme (or similar fund outside South Africa) for that taxpayer
and any “dependants” (as defined in section 6B(1) of the Income Tax Act, 1962).

This MTC seeks to bring about greater fairness and help achieve greater equality in the treatment of medical expenses across all
income groups.

The MTC is a fixed monthly amount which increases according to the number of dependants:

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2023/2024 year of 2022/2023 year of 2021/2022 year of 2020/2021 year of 2019/2020 year of
assessment assessment assessment assessment assessment

(1 March 2023 – (1 March 2022 – 28 (1 March 2021 – 28 (1 March 2020 – 28 (1 March 2019 – 29
29 February 2024) February 2023) February 2022) February 2021) February 2020)

R364 per month for R347 per month for the R332 per month for the R319 per month for the R310 per month for the
the taxpayer who taxpayer who paid the taxpayer who paid the taxpayer who paid the taxpayer who paid the
paid the medical medical scheme medical scheme medical scheme medical scheme
scheme contributions; or for a contributions; or for contributions; or for contributions; or for
contributions; or dependant who is a a dependant who is a a dependant who is a a dependant who is a
for a dependant member or a dependant member or a dependant member or a dependant member or a dependant
who is a member of a member of a medical of a member of a medical of a member of a medical of a member of a medical
or a dependant of scheme or fund, where scheme or fund, where scheme or fund, where scheme or fund, where
a member of a the taxpayer him- or the taxpayer him- or the taxpayer him- or the taxpayer him- or
medical scheme or herself is not a member herself is not a member herself is not a member herself is not a member of
fund, where the of a medical scheme or of a medical scheme or of a medical scheme or a medical scheme or fund.
taxpayer him- or fund. fund. fund.
herself is not a
member of a
medical scheme or
fund.

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2023/2024 year of 2022/2023 year of 2021/2022 year of 2020/2021 year of 2019/2020 year of
assessment assessment assessment assessment assessment

(1 March 2023 – (1 March 2022 – 28 (1 March 2021 – 28 (1 March 2020 – 28 (1 March 2019 – 29
29 February 2024) February 2023) February 2022) February 2021) February 2020)

R728 per month for R694 per month for the R664 per month for the R638 per month for the R620 per month for the
the taxpayer and taxpayer and one taxpayer and one taxpayer and one taxpayer and one
one dependant; or dependant; or R694 in dependant; or R664 in dependant; or R638 in dependant; or R620 in
R728 in respect of respect of two respect of two respect of two respect of two
two dependants dependants where the dependants where the dependants where the dependants where the
where the taxpayer taxpayer him- or herself is taxpayer him- or herself is taxpayer him- or herself is taxpayer him- or herself is
him- or herself is not a member of a not a member of a not a member of a not a member of a
not a member of a medical scheme or fund. medical scheme or fund. medical scheme or fund. medical scheme or fund.
medical scheme or
fund.

R246 per month for R234 per month for each R224 per month for each R215 per month for each R209 per month for each
each additional additional dependant additional dependant additional dependant additional dependant
dependant

See more tax rates here (https://www.sars.gov.za/tax-rates/medical-tax-credit-rates/).

How does it work?

The MTC will effectively impact both the employer and the employee. This credit must be taken into account by the employer when
calculating the amount of employees’ tax to be deducted or withheld from the employees’ remuneration.

Individuals who have not had their MTC taken into account by an employer (for example, an individual who is retired and receives a
pension; or an individual who is self-employed) can claim the MTC on assessment by submission of an annual income tax return.
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In addition to the MTC, an individual may also claim an Additional Medical Expenses Tax Credit for certain qualifying medical
expenses, subject to limitation. See more information on claiming these medical expenses (Additional Medical Expenses Tax Credit).
(https://www.sars.gov.za/types-of-tax/personal-income-tax/additional-medical-expenses-tax-credit/) Also refer to the Guide on the
Determination of Medical Tax Credits for further information. (https://www.sars.gov.za/legal-pub-guide-it07-guide-on-the-
determination-of-medical-tax-credits/)

Top Tip: Stay informed by visiting the website regularly.

Related Documents
LAPD-IT-G08 – List of Qualifying Physical Impairment or Disability Expenditure (https://www.sars.gov.za/lapd-it-g08-list-of-
qualifying-physical-impairment-or-disability-expenditure/)

LAPD-IT-G08a – List of Qualifying Physical Impairment or Disability Expenditure Effective 1 March 2020
(https://www.sars.gov.za/lapd-it-g08a-list-of-qualifying-physical-impairment-or-disability-expenditure-effective-1-march-2020/)

Legal-Pub-Guide-IT07 – Guide on the Determination of Medical Tax Credits (https://www.sars.gov.za/legal-pub-guide-it07-guide-

on-the-determination-of-medical-tax-credits/)

Frequently Asked Questions

FAQ: What is “deemed medical contributions”? (https://www.sars.gov.za/faq/faq-what-is-deemed-

medical-contributions/)


Medical contributions paid by an employer for the benefit of...
Read More (https://www.sars.gov.za/faq/faq-what-is-deemed-medical-contributions/)

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5/17/23, 10:55 AM Medical Credits | South African Revenue Service

FAQ: Why has there been a change from medical tax deductions to medical tax credits?
(https://www.sars.gov.za/faq/faq-why-has-there-been-a-change-from-medical-tax-deductions-to-
medical-tax-credits/)
The system of tax credits is fairer. All taxpayers, regardless...
Read More (https://www.sars.gov.za/faq/faq-why-has-there-been-a-change-from-medical-tax-deductions-to-medical-tax-credits/)

FAQ: I pay contributions to a medical scheme but the medical tax certificate is not in my name and I
have been selected for audit. Which supporting documents must I submit?
(https://www.sars.gov.za/faq/faq-i-pay-contributions-to-a-medical-scheme-but-the-medical-tax-
certificate-is-not-in-my-name-and-i-have-been-selected-for-audit-which-supporting-documents-must-
i-submit/)
You need to submit an affidavit stating that the main...
Read More (https://www.sars.gov.za/faq/faq-i-pay-contributions-to-a-medical-scheme-but-the-medical-tax-certificate-is-not-in-my-name-and-i-have-been-selected-
for-audit-which-supporting-documents-must-i-submit/)

Last Updated:
 22/02/2023  14:16

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