Medicare Levy Exemption
People living in Australia who are eligible for Medicare, must pay the Medicare levy each financial year through their income tax return.
If you live in Australia, but are not eligible for Medicare during all, or part of, any financial year, you can claim an exemption from paying the levy. To claim the exemption on your tax return, you must apply for a Medicare Levy Exemption Certificate.
You may not be eligible for the exemption if you:
- hold a permanent resident visa or have applied for a permanent resident visa
- were a resident of the United Kingdom, the Republic of Ireland, Italy, Malta, Sweden, the Netherlands, Finland, Belgium, New Zealand, Norway or Slovenia before entering Australia
- maintain a dependant or another person who was eligible for Medicare
- are an Australian citizen living overseas for less than five years
For more information, call the Medicare Levy Exception Certificate Unit on 1300 300 271.
You will find more information on the Medicare levy reduction or exemption page of the Australian Taxation Office website.
Apply for a Medicare levy exemption certificate
If you are eligible, you can claim an exemption from paying the Medicare levy.
To claim, you need to apply for a Medicare Levy Exemption Certificate.