calx.io/Tax Rates
Australian income tax brackets, Medicare levy, Medicare Levy Surcharge and HECS/HELP repayment thresholds, 2022-23 to 2026-27. The same data drives every calx calculator.
Rates and thresholds on this page are current as at June 2026. For 2026-27, the income tax brackets are legislated, while HECS/HELP, Medicare and Medicare Levy Surcharge thresholds are carried forward from 2025-26 pending ATO publication of the indexed values.
FY2026-27
Australian residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 15c for each $1 over $18,200 |
| $45,001 to $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| Over $190,000 | $51,370 plus 45c for each $1 over $190,000 |
No tax-free threshold (e.g. second job)
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| Over $190,000 | $54,100 plus 45c for each $1 over $190,000 |
Non-residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 30c for each $1 |
| $45,001 to $135,000 | $13,500 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| Over $190,000 | $60,850 plus 45c for each $1 over $190,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| Over $190,000 | $54,100 plus 45c for each $1 over $190,000 |
Medicare levy: 2% of taxable income for residents. No levy below $28,011; it phases in at 10c per dollar between $28,011 and $35,014 (single thresholds). Super guarantee: 12%. Concessional super cap: $30,000.
HECS / HELP repayment (marginal system)
From 2025-26 you repay a percentage of repayment income above each threshold, not a flat rate on the whole amount. Repayment income above the top threshold is charged at 10% of the total.
| Repayment income | Rate |
|---|---|
| $0 to $67,000 | Nil |
| $67,001 to $125,000 | 15% of income over $67,000 |
| $125,001 to $179,285 | 17% of income over $125,000 |
| Over $179,285 | 10% of total repayment income |
FY2025-26
Australian residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 16c for each $1 over $18,200 |
| $45,001 to $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| Over $190,000 | $51,638 plus 45c for each $1 over $190,000 |
No tax-free threshold (e.g. second job)
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 16c for each $1 |
| $45,001 to $135,000 | $7,200 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $34,200 plus 37c for each $1 over $135,000 |
| Over $190,000 | $54,550 plus 45c for each $1 over $190,000 |
Non-residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 30c for each $1 |
| $45,001 to $135,000 | $13,500 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| Over $190,000 | $60,850 plus 45c for each $1 over $190,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| Over $190,000 | $54,100 plus 45c for each $1 over $190,000 |
Medicare levy: 2% of taxable income for residents. No levy below $28,011; it phases in at 10c per dollar between $28,011 and $35,014 (single thresholds). Super guarantee: 12%. Concessional super cap: $30,000.
HECS / HELP repayment (marginal system)
From 2025-26 you repay a percentage of repayment income above each threshold, not a flat rate on the whole amount. Repayment income above the top threshold is charged at 10% of the total.
| Repayment income | Rate |
|---|---|
| $0 to $67,000 | Nil |
| $67,001 to $125,000 | 15% of income over $67,000 |
| $125,001 to $179,285 | 17% of income over $125,000 |
| Over $179,285 | 10% of total repayment income |
FY2024-25
Show
Australian residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 16c for each $1 over $18,200 |
| $45,001 to $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| Over $190,000 | $51,638 plus 45c for each $1 over $190,000 |
No tax-free threshold (e.g. second job)
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 16c for each $1 |
| $45,001 to $135,000 | $7,200 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $34,200 plus 37c for each $1 over $135,000 |
| Over $190,000 | $54,550 plus 45c for each $1 over $190,000 |
Non-residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 30c for each $1 |
| $45,001 to $135,000 | $13,500 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| Over $190,000 | $60,850 plus 45c for each $1 over $190,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| Over $190,000 | $54,100 plus 45c for each $1 over $190,000 |
Medicare levy: 2% of taxable income for residents. No levy below $26,000; it phases in at 10c per dollar between $26,000 and $32,500 (single thresholds). Super guarantee: 11.5%. Concessional super cap: $30,000.
HECS / HELP repayment (flat-rate system)
For this year the rate applies to your whole repayment income once you cross the threshold.
| Repayment income | Rate |
|---|---|
| $0 to $54,434 | Nil |
| $54,435 to $62,850 | 1% |
| $62,851 to $66,620 | 2% |
| $66,621 to $70,618 | 2.5% |
| $70,619 to $74,855 | 3% |
| $74,856 to $79,346 | 3.5% |
| $79,347 to $84,107 | 4% |
| $84,108 to $89,154 | 4.5% |
| $89,155 to $94,503 | 5% |
| $94,504 to $100,174 | 5.5% |
| $100,175 to $106,185 | 6% |
| $106,186 to $112,556 | 6.5% |
| $112,557 to $119,309 | 7% |
| $119,310 to $126,467 | 7.5% |
| $126,468 to $134,056 | 8% |
| $134,057 to $142,100 | 8.5% |
| $142,101 to $150,626 | 9% |
| $150,627 to $159,663 | 9.5% |
| Over $159,663 | 10% |
FY2023-24
Show
Australian residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 19c for each $1 over $18,200 |
| $45,001 to $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| Over $180,000 | $51,667 plus 45c for each $1 over $180,000 |
No tax-free threshold (e.g. second job)
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 19c for each $1 |
| $45,001 to $120,000 | $8,550 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $33,025 plus 37c for each $1 over $120,000 |
| Over $180,000 | $55,225 plus 45c for each $1 over $180,000 |
Non-residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $120,000 | 32.5c for each $1 |
| $120,001 to $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| Over $180,000 | $61,200 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| Over $180,000 | $53,325 plus 45c for each $1 over $180,000 |
Medicare levy: 2% of taxable income for residents. No levy below $23,365; it phases in at 10c per dollar between $23,365 and $29,206 (single thresholds). Super guarantee: 11%. Concessional super cap: $27,500.
HECS / HELP repayment (flat-rate system)
For this year the rate applies to your whole repayment income once you cross the threshold.
| Repayment income | Rate |
|---|---|
| $0 to $51,550 | Nil |
| $51,551 to $59,518 | 1% |
| $59,519 to $63,089 | 2% |
| $63,090 to $66,875 | 2.5% |
| $66,876 to $70,888 | 3% |
| $70,889 to $75,140 | 3.5% |
| $75,141 to $79,649 | 4% |
| $79,650 to $84,429 | 4.5% |
| $84,430 to $89,494 | 5% |
| $89,495 to $94,865 | 5.5% |
| $94,866 to $100,557 | 6% |
| $100,558 to $106,590 | 6.5% |
| $106,591 to $112,985 | 7% |
| $112,986 to $119,764 | 7.5% |
| $119,765 to $126,950 | 8% |
| $126,951 to $134,568 | 8.5% |
| $134,569 to $142,642 | 9% |
| $142,643 to $151,200 | 9.5% |
| Over $151,200 | 10% |
FY2022-23
Show
Australian residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 19c for each $1 over $18,200 |
| $45,001 to $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| Over $180,000 | $51,667 plus 45c for each $1 over $180,000 |
No tax-free threshold (e.g. second job)
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 19c for each $1 |
| $45,001 to $120,000 | $8,550 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $33,025 plus 37c for each $1 over $120,000 |
| Over $180,000 | $55,225 plus 45c for each $1 over $180,000 |
Non-residents
| Taxable income | Tax on this income |
|---|---|
| $0 to $120,000 | 32.5c for each $1 |
| $120,001 to $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| Over $180,000 | $61,200 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| Over $180,000 | $53,325 plus 45c for each $1 over $180,000 |
Medicare levy: 2% of taxable income for residents. No levy below $22,801; it phases in at 10c per dollar between $22,801 and $28,502 (single thresholds). Super guarantee: 10.5%. Concessional super cap: $27,500.
HECS / HELP repayment (flat-rate system)
For this year the rate applies to your whole repayment income once you cross the threshold.
| Repayment income | Rate |
|---|---|
| $0 to $48,361 | Nil |
| $48,362 to $55,836 | 1% |
| $55,837 to $59,186 | 2% |
| $59,187 to $62,738 | 2.5% |
| $62,739 to $66,502 | 3% |
| $66,503 to $70,492 | 3.5% |
| $70,493 to $74,722 | 4% |
| $74,723 to $79,206 | 4.5% |
| $79,207 to $83,958 | 5% |
| $83,959 to $88,996 | 5.5% |
| $88,997 to $94,336 | 6% |
| $94,337 to $99,996 | 6.5% |
| $99,997 to $105,996 | 7% |
| $105,997 to $112,355 | 7.5% |
| $112,356 to $119,097 | 8% |
| $119,098 to $126,243 | 8.5% |
| $126,244 to $133,818 | 9% |
| $133,819 to $141,847 | 9.5% |
| Over $141,847 | 10% |
Medicare Levy Surcharge (MLS)
The Medicare Levy Surcharge is an extra levy on top of the 2% Medicare levy for higher earners who do not hold private hospital cover. Thresholds below are the 2025-26 single thresholds; family thresholds are double. 2026-27 values are pending ATO indexation.
| Income for surcharge purposes | Rate |
|---|---|
| $0 to $101,000 | Nil |
| $101,001 to $118,000 | 1% |
| $118,001 to $158,000 | 1.25% |
| Over $158,000 | 1.5% |
Sources
Every figure on this page is taken from published Australian Taxation Office material. If you spot a discrepancy, the ATO is always the authority.
- ATO: Tax rates for Australian residents
- ATO: Tax rates for foreign residents
- ATO: Tax rates for working holiday makers
- ATO: Study and training support loans rates and repayment thresholds
- ATO: Medicare levy
- ATO: Medicare Levy Surcharge
Want to see what these rates mean for your pay? Try the Pay Calculator or read about how calx calculates.