Medical Aid Tax Credit (MTC) Calculator & Explainer - South Africa

Welcome! This free Amicus TaxBot tool helps you understand and calculate your South African Medical Scheme Fees Tax Credit (MTC) for the 2025/2026 tax year. The MTC is a valuable SARS tax benefit designed to directly reduce your annual tax liability based on your medical aid contributions.

What is the Medical Scheme Fees Tax Credit (MTC)?

The MTC is a fixed monthly Rand amount that reduces the actual income tax you pay to SARS. It's available to taxpayers in South Africa who contribute to a registered medical scheme and is applied as a rebate against your tax liability.

Who Qualifies for the MTC in SA?

You typically qualify for the MTC if you are a member of a registered South African medical scheme and you (or your employer on your behalf, from your package) pay contributions towards its fees. The tax credit covers yourself, your first dependant, and each additional dependant on your medical plan.

How Are MTC Amounts Determined by SARS?

The MTC amount is determined per person covered by the medical aid. SARS announces fixed monthly credit amounts for the main member, the first dependant, and for each additional dependant, which are updated annually (usually in the budget speech).

Your Estimated Medical Scheme Fees Tax Credit

For the

Estimated Annual Tax Credit

R 0.00

How it's calculated (Annual Amounts)

Main Member Credit (1 x R0 x 12 months)

R 0.00

First Dependant Credit (1 x R0 x 12 months)

R 0.00

Additional Dependant(s) Credit (0 x R0 x 12 months)

R 0.00

Total Estimated Annual Credit

R 0.00

Claiming Your Medical Tax Credits: Next Steps

The Medical Scheme Fees Tax Credit (MTC) and any Additional Medical Expenses Tax Credit (AMTC) are typically claimed on your annual Income Tax Return (ITR12) via SARS eFiling.

Gather Documents: Collect your medical scheme tax certificate (showing contributions you paid) and proof of qualifying out-of-pocket medical expenses not covered by your scheme. If disability is relevant, have your completed ITR-DD form ready.
Log in to eFiling: Access your Income Tax Return (ITR12) on the SARS eFiling website (www.sarsefiling.co.za).
Declare Medical Information: In the medical expenses section of your ITR12:
- Declare your total medical scheme contributions paid and the number of dependants.
- Separately, declare your total qualifying out-of-pocket medical expenses.(Calculation tool coming soon!)
- If applicable, indicate disability status and declare disability-related qualifying expenses.
Review & Submit: Carefully review your entire tax return. The eFiling system will automatically calculate your MTC and any AMTC based on your declarations and current rates. Submit your completed return.
Keep Records: Retain all your supporting medical documents (certificates, receipts, ITR-DD if applicable) for at least five years, as SARS may request them for verification.

Important:

This tool provides an estimate. The actual credits are determined by SARS upon assessment of your tax return. For complex situations or if you paid contributions for only part of the year, consult the official SARS guides or a tax practitioner.

Disclaimer: This information is a general guide and not tax advice. Always refer to official SARS documentation and consult a tax professional.

Medical Aid Tax Credit (MTC) Calculator & Explainer - South Africa

What is the Medical Scheme Fees Tax Credit (MTC)?

Who Qualifies for the MTC in SA?

How Are MTC Amounts Determined by SARS?

Ask Amicus About Medical Aid Tax Credits

Medical Aid Tax Credit Checker

1. Did you personally pay the medical scheme contributions?

2. Who is covered by the medical scheme?

2 (a). How many dependants (excluding yourself) are covered?

3. Is your medical scheme registered with the Council for Medical Schemes in South Africa?

Your Estimated Medical Scheme Fees Tax Credit

How it's calculated (Annual Amounts)

Claiming Your Medical Tax Credits: Next Steps

Registered Medical Schemes

More Information