Australia Income Tax Calculator

This Australia income tax calculator shows how much tax you pay and how much you take home, per year, month, fortnight and week. It covers the 2026–27 income year (1 July 2026 to 30 June 2027), when the 16% tax rate fell to 15%, and the 2025–26 year for people still doing that return. It includes the Medicare levy, the Medicare levy surcharge, the low income tax offset, HELP study loan repayments and employer super, and it works for residents, foreign residents and working holiday makers.

Australian income tax rates for 2026–27

Australia uses marginal tax rates. Each rate only applies to the part of your taxable income that falls inside its bracket, so moving into a higher bracket never reduces your take-home pay. Resident rates for 2026–27:

• $0 to $18,200: no tax (the tax-free threshold).
• $18,201 to $45,000: 15% of the amount over $18,200 (16% in 2025–26).
• $45,001 to $135,000: $4,020 plus 30% of the amount over $45,000.
• $135,001 to $190,000: $31,020 plus 37% of the amount over $135,000.
• Over $190,000: $51,370 plus 45% of the amount over $190,000.

The cut from 16% to 15% saves $268 a year for everyone earning more than $45,000, because the whole $26,800 band is taxed 1% less. The rate is set to fall again to 14% from 1 July 2027.

What else comes out of your pay

Low income tax offset (LITO). Residents get up to $700 off their tax. It is the full $700 up to $37,500, falls by 5 cents per dollar up to $45,000, then by 1.5 cents per dollar until it reaches zero at $66,667. The offset can reduce your tax to zero but cannot create a refund on its own.

Medicare levy. Most residents pay 2% of taxable income to fund Medicare. Low earners pay less or nothing: for singles, the latest published thresholds are $28,011 to $35,013 (2025–26), and the calculator uses these until the 2026–27 figures are released.

Medicare levy surcharge. If you earn over $105,000 as a single in 2026–27 ($101,000 in 2025–26) and do not have private hospital cover, you pay an extra 1%, 1.25% or 1.5% of your income.

HELP repayments. If you have a HELP (HECS) study loan and earn over $69,528 in 2026–27, you repay 15% of the income above that amount, then $9,028 plus 17% of the income above $129,717. Above $186,050, the repayment is 10% of your whole income.

Super. Your employer must also pay 12% of your ordinary earnings into your super fund. This is on top of your salary, unless your job offer quotes a total package that includes super; choose that option and the calculator splits the package for you.

Worked examples (resident, 2026–27, no private cover unless stated)

• $60,000 salary: tax $8,520, minus a $100 offset, plus $1,200 Medicare levy. You take home $50,380 a year, or $1,937.69 a fortnight. Your marginal rate is 33.5%: 30% tax, 2% Medicare and 1.5% from the offset phasing out.
• $90,000 salary: tax $17,520 and Medicare levy $1,800. You take home $70,680, an average tax rate of 21.5%.
• $120,000 salary with a HELP debt: tax $26,520, Medicare levy $2,400, Medicare levy surcharge $1,200 and HELP repayment $7,571. You take home $82,309.
• $150,000 salary: without private hospital cover you pay a $1,875 surcharge. With cover you take home $110,430 instead of $108,555, so a hospital policy that costs less than $1,875 a year saves you money.

Residents, foreign residents and working holiday makers

Your residency for tax purposes changes the result a lot. On $50,000, a resident pays $6,270 in total, a working holiday maker (subclass 417 or 462 visa) pays $8,250, and a foreign resident pays $15,000. Foreign residents have no tax-free threshold and pay 30% from the first dollar up to $135,000. Working holiday makers pay 15% on the first $45,000 and then the resident rates. Neither group pays the Medicare levy or gets the low income tax offset in this calculator. Residency depends on your situation, so check the ATO's residency rules if you are not sure.

This calculator is for one person with no dependants. It does not include family thresholds, the senior and pensioner offset, capital gains, investment income or salary sacrifice. Check your figures with the ATO or a registered tax agent before you rely on them.