South Africa Medical Aid Tax Credit Calculator 2024-25

For a main member with 1 dependant on medical aid, monthly MTC is R364 + R364 = R728/month (R8,736/year). This directly reduces your monthly PAYE withheld.

Last updated: 7 April 2026·Source: SARS — Medical Tax Credits

Main Member?

Number of Additional Dependants on Medical Aid

First dependant: R364/month credit. Each further dependant: R246/month.

Monthly MTC (reduces PAYE)

ZAR728

Annual Medical Aid Tax Credit

ZAR8,736

Medical aid tax credit (MTC) rates 2024-25: R364/month for main member, R364/month for first dependant, R246/month per further dependant. The credit reduces PAYE payable (not taxable income).

What is the South Africa Medical Aid Tax Credit Calculator?

Medical Aid Tax Credits (MTC) in South Africa directly reduce income tax payable — unlike deductions that reduce taxable income. The 2024-25 rates are: R364/month for the main member, R364/month for the first dependant, R246/month for each subsequent dependant. The credit is claimed via the employer's payroll (reducing monthly PAYE) and confirmed on the annual tax assessment.

Formula

MTC = R364 (main) + R364 (1st dependant) + R246 × (additional dependants). Reduces PAYE directly.

D: = Number of dependants on medical aid

How to use the South Africa Medical Aid Tax Credit Calculator

1
Step 1
Select whether you are the main member.
2
Step 2
Enter number of additional dependants on your medical aid.
3
Step 3
View monthly and annual medical aid tax credit.

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Reviewed on 5 April 2026

Frequently asked questions

What is the medical aid tax credit rate in South Africa for 2024-25?

MTC rates for 2024-25: R364/month for main member and first dependant each, R246/month for each additional dependant beyond the first. These rates apply from 1 March 2024.

How does the medical aid tax credit work?

The MTC is a direct reduction in tax payable — it is applied by your employer monthly when calculating your PAYE withholding. It reduces the tax you owe, not your taxable income. If MTC exceeds tax liability (rare), it cannot create a refund.

Is medical aid tax deductible as well as having the credit?

The medical aid tax credit replaced the previous medical expense deduction for most taxpayers under 65. Persons 65+ and disabled taxpayers can still claim additional medical expense deductions. Regular contributions are covered solely by the credit system.