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South Africa · 2024/25

SA Medical Aid Tax Credit Calculator

Calculate your South African Medical Tax Credit (MTC) for 2024/25. Includes the R364 main member credit, R246 per dependant, and the additional expenditure credit for high premiums.

Last reviewed: 10 February 2026Source: HMRC — Tax ratesUpdated every: tax year
SA Medical Aid Tax Credit Calculator · ZASouth African Tax

Monthly MTC

R610.00

Annual Tax Credit

R7,320.00

Additional Credit

R4,633.20

Total Annual Credit

R11,953.20

Monthly Tax Saving

R996.10

Rates & sources

UK tax rates and thresholds, as published by HMRC. Scotland and Wales have devolved rates for income tax and property transactions.

Source: HMRC — Tax rates — figures refreshed at the start of each tax year.

When to use this calculator

  • Before accepting a pay change, bonus, pension contribution, or salary-sacrifice option.
  • When you want to compare employed, self-employed, or dividend-based income scenarios.
  • When you need a simple take-home estimate before running payroll or filing returns.
  • When you are approaching the £100,000 income level and want to understand the personal allowance taper effect.
  • When you are planning a salary sacrifice arrangement and need to see the net pay impact before agreeing terms.

A realistic South Africa planning example

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

Monthly Medical Aid Premium (R)

6

Number of Additional Dependants

1

Annual Income (R)

R400,000

After entering these figures, review monthly mtc, annual tax credit and additional credit together rather than in isolation — each metric tells a different part of the story. Then rerun the tool with one input adjusted to see which variable has the biggest effect on all three outputs before you settle on a plan.

How to read your results

Monthly MTC

Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.

Annual Tax Credit

Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.

Additional Credit

Use this metric to compare scenarios side by side and understand how changes in the key inputs drive the final outcome. If the figure surprises you, isolate one variable at a time and rerun the calculation to identify which assumption is responsible.

Total Annual Credit

This is the headline outcome of the calculation, but it is most useful when read alongside the supporting metrics below it rather than in isolation. Try changing one input at a time and watching how this total moves to understand which driver has the biggest impact.

Monthly Tax Saving

Review this figure alongside your gross income so you can understand the true cost of deductions and plan around any thresholds before the tax year closes. If the figure looks higher than expected, check whether any pension or gift-aid contributions could reduce your taxable income.

Method & assumptionsAuthoritative sources

This calculator estimates the SARS Medical Tax Credit (MTC) for the 2024/25 tax year. The primary MTC is R364 per month for the main member plus R246 per month for each additional dependant registered on the scheme — these amounts are fixed by SARS and apply regardless of the actual premium paid. The additional medical expenses credit applies when annual premiums exceed three times the annual primary MTC: the excess is multiplied by 25% (for taxpayers under 65 without a disability) or 33.3% (for those aged 65 and over, or with a qualifying disability). This simplified model uses annual premium versus three times the annual MTC as the trigger for the additional credit. Out-of-pocket expenses not reimbursed by medical aid are not included in this calculator but can further increase the additional credit when included in your ITR12 return.

Common mistakes

  • !Entering gross income when you really want take-home pay, or vice versa.
  • !Ignoring pension contributions, deductions, or local tax rules that change the result.
  • !Comparing monthly and annual figures without standardising them first.
  • !Overlooking the National Insurance threshold changes that apply mid-year when rates or bands are adjusted in a Budget.
  • !Assuming a salary sacrifice benefit reduces take-home pay by the full gross amount, rather than only the after-tax cost.

What to do next

  • Check the same scenario with related pay or deduction calculators to see the full picture.
  • Keep a copy of the assumptions you used so you can compare next tax year or pay period accurately.
  • Read the related guides below if you are choosing between multiple income or deduction options.
  • If you are self-employed, run the self-employment tax calculator alongside this result to compare the net position against employed income.
  • Check whether increasing your pension contribution by even one or two percent changes the take-home significantly — use the pension calculator next.

Frequently asked

The Medical Tax Credit (MTC) is a non-refundable tax credit that reduces your income tax liability. For 2024/25, the credit is R364 per month for the main member, plus R246 per month for the first and each additional dependant. It applies to contributions to a registered medical aid scheme.

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