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National Health Act, 2003 (Act No. 61 of 2003)


National Health Insurance Policy towards Universal Health Coverage

Chapter 7 : Financing of NHI

7.5 Options for public funding of NHI


225. There are several options for raising revenue to fund NHI and the funding will be through a combination of various sources. The three main sources of general tax revenue in South Africa are personal income tax, value-added tax and corporate income tax. These three tax instruments accounted for 80.3 per cent of total tax revenues in 2011/12.


7.5.1 Payroll taxes

7.5.2 Surcharge on taxable income

7.5.3 Value-Added Tax

7.5.4 Other possible tax instruments

7.5.5 Tax rate scenarios