Australia Income Tax Calculator

About the Australia Income Tax Calculator

Enter your income for the Australian income year (1 July to 30 June) — salary and wages, other taxable income and your deductions — and see the tax the ATO works out on your return: the tax in each band for your residency, the low income tax offset, the Medicare levy with its low-income, family and part-year rules, the Medicare levy surcharge if you have no private hospital cover, and the compulsory repayment of a HELP or other study loan.

It covers Australian residents, people who became or stopped being residents during the year (with the reduced tax-free threshold), foreign residents and working holiday makers. You also see your effective and marginal rates, your income after tax for a week, a fortnight and a month, the super your employer pays on top and — if you enter the tax withheld — an estimate of your refund or bill. Nothing you type leaves your browser.

Without a pass, the free preview shows the tax for the year in full, with the first rows of the tax bands; a Pro pass unlocks every figure: the whole band table and its totals, the Medicare levy, the surcharge and the study loan, your rates, your income after tax for a year, a month, a fortnight and a week, the summary to copy and the CSV.

Tax rates by residency

From Schedule 7 of the Income Tax Rates Act 1986:

• Residents, 2026–27: nothing up to $18,200, 15% to $45,000, 30% to $135,000, 37% to $190,000 and 45% above. In 2025–26 the 15% band was 16%; it falls to 14% from the 2027–28 income year.
• Foreign residents: 30% from the first dollar to $135,000, 37% to $190,000 and 45% above, with no tax-free threshold (ATO).
• Working holiday makers (visa 417 or 462) on their working holiday income: 15% up to $45,000, then 30%, 37% and 45% at the same limits (ATO). Australian residents from a country whose tax treaty with Australia has a non-discrimination article are taxed at the resident rates instead.

If you became or stopped being a resident during the year, your tax-free threshold is $13,464 plus $4,736 for each month you were resident, counting the month you arrived or left, divided by 12 (ATO).

Offsets and the Medicare levy

Residents get the low income tax offset: $700 up to $37,500 of taxable income, less 5 cents per dollar to $45,000, then 1.5 cents per dollar until it runs out at $66,667. It can reduce your tax to nil but is never paid out.

The Medicare levy is 2% of taxable income (Medicare Levy Act 1986). Below $28,011 there is none, and above it the levy is 10 cents per dollar until that is more than 2%. With a spouse or dependent children, no levy is payable while family income is at or below $47,238 plus $4,338 per child, and above that the levy falls by 2% of that threshold less 8% of the family income above it, shared by taxable income when both partners pay the levy. Days you were not a resident reduce the levy in proportion. Foreign residents do not pay it.

Medicare levy surcharge

Without appropriate private patient hospital cover, residents with higher incomes pay a surcharge on their taxable income and reportable fringe benefits (ATO). Income for MLS purposes adds reportable fringe benefits, reportable super contributions and net investment losses to taxable income, and families use their combined income.

• 2026–27, singles: none up to $105,000; 1% to $123,000; 1.25% to $164,000; 1.5% above.
• 2026–27, families: none up to $210,000; 1% to $246,000; 1.25% to $328,000; 1.5% above, each limit $1,500 higher for every dependent child after the first.
• 2025–26: singles $101,000, $118,000 and $158,000; families $202,000, $236,000 and $316,000.

Study loans and super

With a HELP or other study and training loan, the compulsory repayment for 2026–27 is 15% of your repayment income above $69,528 plus 17% of the part above $129,717, never more than 10% of all of it (ATO); repayment income adds reportable fringe benefits, reportable super contributions and net investment losses to taxable income. The Australia HECS-HELP Repayment Calculator shows how long a balance takes to repay.

Your employer pays at least 12% of your earnings into your super fund on top of your salary, up to the maximum contribution base: $270,830 for 2026–27, and $62,500 a quarter for 2025–26 (ATO).

Limitations

• For individuals. Capital gains, franking credit refunds, the seniors and pensioners tax offset and other offsets are not worked out: include net capital gains in other income, and franked dividends with their franking credits.
• Working holiday makers are treated as foreign residents with all their income from the working holiday.
• The Medicare levy surcharge is worked out for the whole year; it applies only to days without cover.
• For a single parent, each child raises the family Medicare levy threshold only if Family Tax Benefit was payable for that child.
• The refund or bill is an estimate: your notice of assessment is final.

Privacy

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