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South Africa Individual - Other tax credits and incentives

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Medical tax credit

A medical tax credit is available in respect of medical scheme contributions for taxpayers under the age of 65. This rebate replaced the deduction that was previously available. For the tax year commencing on 1 March 2019, the monthly rebates for medical scheme contributions are as follows:

  • Taxpayer: ZAR 310.
  • First dependant: ZAR 310.
  • Every subsequent dependant: ZAR 209.

The annual rebate applicable to excess medical scheme contributions and other medical expenses is calculated as follows:

  • Taxpayer over 65 years of age: 33.3% of the amount of medical contributions as exceeds three times the amount of the medical scheme contribution credit and 33.3% of all other medical expenses.
  • Taxpayer with a disability: 33.3% of the amount of medical scheme contributions as exceeds three times the amount of the medical scheme fees credit and 33.3% of all other medical expenses.
  • Taxpayer under 65 years with no disability: 25% of the amount of the aggregate of four times the medical scheme contribution credit and other medical expenses as exceeds 7.5% of taxable income.

Tax rebates

A taxpayer is entitled to so-called tax rebates that are deducted from tax payable. The rebates have the effect of establishing tax thresholds below which no tax is payable.

For the 2020 tax year (i.e. the tax year commencing on 1 March 2019 and ending on 29 February 2020), the following rebates apply:

  • Primary rebate: ZAR 14,220 for all natural persons.
  • Secondary rebate: ZAR 7,794 if the taxpayer is 65 years of age or over.
  • Tertiary rebate: ZAR 2,601 if the taxpayer is 75 years of age or over.

Last Reviewed - 31 May 2019

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