Australian Tax Rates 2026-2027
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 2026-2027
| Taxable Income | Tax Rate |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | $0 plus 15% of excess over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30% of excess over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37% of excess over $135,000 |
| $190,001 and over | $51,370 plus 45% of excess over $190,000 |
The above rates do not include the Medicare levy of 2%.
Working Holiday Maker Tax Rates 2026-2027
| 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 2026-2027
| Repayment Income | Repayment Rate |
|---|---|
| $0 – $69,528 | Nil |
| $69,529 – $129,717 | 15% of income over $69,528 |
| $129,718 – $186,050 | $9,028.35 plus 17% of income over $129,717 |
| $186,051 and over | 10% of total repayment income |
From 1 July 2025 HELP repayments are calculated marginally — only on the portion of your repayment income above the minimum threshold, capped at 10% of total repayment income.
Medicare Levy 2026-2027
The Medicare Levy is 2% of your taxable income.
Medicare Levy Reduction Thresholds:
| Category | No Levy Payable | Reduced Levy |
|---|---|---|
| Individual | ≤ $28,011 | $28,012 – $35,014 |
| Family | ≤ $47,238 | $47,239 – $59,048 |