Australian Medicare Levy Exemption Country Directory
Determine your Medicare Entitlement Statement (MES) eligibility based on your nationality, visa subclass, and reciprocal healthcare treaties. Temporary residents from non-RHCA nations save 2.0% of their annual salary.
100% Medicare Exempt Countries (Non-RHCA)
Temporary visa holders from these nations are legally entitled to Category 1 MES exemptions (0% Medicare Levy)
India
India does not have a Reciprocal Health Care Agreement (RHCA) with Australia. Indian passport holders on temporary visas (such as 482 TSS, 485 Graduate, and 500 Student) are not entitled to Medicare and can claim a 100% Medicare Levy Exemption (saving 2% of total taxable income) via an MES from Services Australia.
Nepal
Nepal has no RHCA agreement with Australia. Nepalese citizens on temporary visas (Subclass 500 Student, 485 Graduate, 482 TSS) are not entitled to Medicare and qualify for a 100% Medicare Levy Exemption via Form MS015 from Services Australia.
Pakistan
Pakistan has no reciprocal healthcare agreement with Australia. Pakistani temporary visa holders (482 TSS, 485 Graduate, 500 Student) are 100% eligible for the Medicare Entitlement Statement (MES) exemption.
Philippines
The Philippines has no Reciprocal Health Care Agreement (RHCA) with Australia. Filipino temporary visa holders (such as 482 nurses, engineers, and hospitality workers) are not eligible for Medicare benefits and are legally entitled to a 100% Medicare Levy Exemption.
China
Chinese citizens on temporary Australian visas are not entitled to Medicare benefits and qualify for a 100% Medicare Levy Exemption via Form MS015 / Services Australia MES portal.
Vietnam
Vietnam has no RHCA agreement with Australia. Vietnamese citizens on temporary visas are eligible for full Medicare Levy Exemption under Category 1.
Brazil
Brazil has no reciprocal healthcare agreement with Australia. Brazilian temporary visa holders are 100% eligible for the Medicare Entitlement Statement (MES) exemption.
Reciprocal Health Care Agreement (RHCA) Nations
Citizens of RHCA nations receive essential Medicare coverage in Australia and are subject to the 2% Medicare levy
United Kingdom (UK)
The United Kingdom has an active Reciprocal Health Care Agreement (RHCA) with Australia. British citizens are entitled to Medicare coverage for essential medical treatment and are therefore generally liable to pay the standard 2% Medicare Levy.
Ireland
Ireland and Australia maintain an active Reciprocal Health Care Agreement (RHCA). Irish passport holders are entitled to Medicare coverage for essential medical treatment and are subject to the 2% Medicare levy.
How to Claim Your 100% Medicare Levy Exemption
Follow these official Services Australia & ATO lodgment steps
Download Form MS015
Access the official Medicare Entitlement Statement application from Services Australia.
Attach Passport & Visa
Provide certified copies of your passport bio page and Department of Home Affairs visa grant.
Receive MES Certificate
Services Australia verifies your non-entitlement and issues an approved MES certificate.
Lodge ATO Tax Return
Enter your 365 exempt days under Category 1 on Item M2 to eliminate the 2% Medicare deduction.
Frequently Asked Questions
Q:What is a Medicare Entitlement Statement (MES)?
A Medicare Entitlement Statement (MES) is an official certificate issued by Services Australia verifying that you were not eligible for Medicare benefits during a specific financial year. It is the legal documentation required by the ATO to claim a 100% exemption from the 2% Medicare Levy on Item M2 of your individual tax return.
Q:Which nationalities are 100% exempt from the Medicare Levy in Australia?
Temporary visa holders (such as Subclass 482 TSS, 485 Graduate, 500 Student, and 462 WHM) holding passports from countries without a Reciprocal Health Care Agreement (including India, Nepal, Pakistan, Philippines, China, Vietnam, Brazil, and the USA) are 100% exempt from the 2% Medicare levy, provided they have not applied for Australian permanent residency with work rights.
Q:Which countries have Reciprocal Health Care Agreements (RHCA) with Australia?
Australia maintains reciprocal healthcare agreements with 11 nations: the United Kingdom, Ireland, Italy, New Zealand, Malta, the Netherlands, Sweden, Finland, Norway, Belgium, and Slovenia. Citizens of these countries generally receive essential care under Medicare and must pay the 2% Medicare levy.
Q:How much tax do I save with a Medicare Levy Exemption?
You save exactly 2.0% of your total taxable income. For example, an individual earning $90,000 saves $1,800/year, while someone earning $150,000 saves $3,000/year in extra net take-home pay.