Australian Tax Rates 2025-2026
Australia's individual income tax is a progressive system: the more you earn, the higher the marginal rate applied to each bracket. Below are the official ATO rates for residents, non-residents, working holiday makers, the Medicare levy and HELP/HECS repayments. Use our salary calculator to apply these rates to your income.
Tax rates and thresholds are sourced from the Australian Taxation Office
Resident Tax Rates 2025-2026
| Taxable Income | Tax Rate |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | $0 plus 16% of excess over $18,200 |
| $45,001 – $135,000 | $4,288 plus 30% of excess over $45,000 |
| $135,001 – $190,000 | $31,288 plus 37% of excess over $135,000 |
| $190,001 and over | $51,638 plus 45% of excess over $190,000 |
The above rates do not include the Medicare levy of 2%.
Working Holiday Maker Tax Rates 2025-2026
| Income Thresholds | Tax Rate |
|---|---|
| $0 – $45,000 | 15% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001 and over | 45% |
HELP/HECS Debt Repayment Rates 2025-2026
| Repayment Income | Repayment Rate |
|---|---|
| $0 – $48,360 | 0% |
| $48,361 – $55,836 | 1% |
| $55,837 – $59,186 | 2% |
| $59,187 – $62,738 | 2.5% |
Medicare Levy 2025-2026
The Medicare Levy is 2% of your taxable income.
Medicare Levy Reduction Thresholds:
| Category | No Levy Payable | Reduced Levy |
|---|---|---|
| Individual | ≤ $24,276 | $24,277 – $30,345 |
| Family | ≤ $41,112 | $41,113 – $51,390 |