Legislated rates, 2018–19 to 2027–28
Australian income tax rates
Every bracket, offset and threshold our calculators use, straight from the Income Tax Rates Act and ATO publications.
2027–28
Legislated · future 1 July 2027 – 30 June 2028 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 14c for each $1 over $18,200 |
| $45,001 – $135,000 | $3,752 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $30,752 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,102 plus 45c for each $1 over $190,000 |
Plus the 2% Medicare levy.
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 – $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45c for each $1 over $190,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- Working Australians offset
- Up to $250
- Standard deduction
- $1,000 for work-related expenses
- Medicare levy low-income threshold
- $28,011 single · $47,238 family
- Medicare levy surcharge from
- $105,001 single · $210,001 family
- HELP repayments start at
- $69,528 (marginal; 10% from $186,051)
- Super guarantee
- 12% · max base $270,830 a year
- Concessional super cap
- $32,500
The ATO hasn’t published 2027–28 withholding formulas yet, so per-pay tax uses the 2026–27 formulas. Your annual tax uses the legislated 14% rate, so the difference shows up in the tax-time estimate.
2026–27
Current year 1 July 2026 – 30 June 2027 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
Plus the 2% Medicare levy.
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 – $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45c for each $1 over $190,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- Standard deduction
- $1,000 for work-related expenses
- Medicare levy low-income threshold
- $28,011 single · $47,238 family
- Medicare levy surcharge from
- $105,001 single · $210,001 family
- HELP repayments start at
- $69,528 (marginal; 10% from $186,051)
- Super guarantee
- 12% · max base $270,830 a year
- Concessional super cap
- $32,500
Medicare levy low-income thresholds for 2026–27 haven’t been announced. The law applies the 2025–26 thresholds ($28,011 single) until Parliament changes them, usually in the following Budget.
2025–26
1 July 2025 – 30 June 2026 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for each $1 over $190,000 |
Plus the 2% Medicare levy.
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 – $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45c for each $1 over $190,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- Medicare levy low-income threshold
- $28,011 single · $47,238 family
- Medicare levy surcharge from
- $101,001 single · $202,001 family
- HELP repayments start at
- $67,000 (marginal; 10% from $179,286)
- Super guarantee
- 12% · max base $250,000 a year
- Concessional super cap
- $30,000
2024–25
1 July 2024 – 30 June 2025 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for each $1 over $190,000 |
Plus the 2% Medicare levy.
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 – $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45c for each $1 over $190,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- Medicare levy low-income threshold
- $27,222 single · $45,907 family
- Medicare levy surcharge from
- $97,001 single · $194,001 family
- HELP repayments start at
- $54,435 (1% of total income)
- Super guarantee
- 11.5% · max base $260,280 a year
- Concessional super cap
- $30,000
2023–24
1 July 2023 – 30 June 2024 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
Plus the 2% Medicare levy.
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $120,000 | 32.5c for each $1 |
| $120,001 – $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- Medicare levy low-income threshold
- $26,000 single · $43,846 family
- Medicare levy surcharge from
- $93,001 single · $186,001 family
- HELP repayments start at
- $51,550 (1% of total income)
- Super guarantee
- 11% · max base $249,080 a year
- Concessional super cap
- $27,500
2022–23
1 July 2022 – 30 June 2023 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
Plus the 2% Medicare levy.
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $120,000 | 32.5c for each $1 |
| $120,001 – $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- Medicare levy low-income threshold
- $24,276 single · $40,939 family
- Medicare levy surcharge from
- $90,001 single · $180,001 family
- HELP repayments start at
- $48,361 (1% of total income)
- Super guarantee
- 10.5% · max base $240,880 a year
- Concessional super cap
- $27,500
2021–22
1 July 2021 – 30 June 2022 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
Plus the 2% Medicare levy. Low and middle income tax offset available..
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $120,000 | 32.5c for each $1 |
| $120,001 – $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- LMITO
- $675–$1,500, nil above $126,000
- Medicare levy low-income threshold
- $23,365 single · $39,402 family
- Medicare levy surcharge from
- $90,001 single · $180,001 family
- HELP repayments start at
- $47,014 (1% of total income)
- Super guarantee
- 10% · max base $235,680 a year
- Concessional super cap
- $27,500
2020–21
1 July 2020 – 30 June 2021 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
Plus the 2% Medicare levy. Low and middle income tax offset available..
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $120,000 | 32.5c for each $1 |
| $120,001 – $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
- Low income tax offset
- Up to $700, reducing from $37,500
- LMITO
- $255–$1,080, nil above $126,000
- Medicare levy low-income threshold
- $23,226 single · $39,167 family
- Medicare levy surcharge from
- $90,001 single · $180,001 family
- HELP repayments start at
- $46,620 (1% of total income)
- Super guarantee
- 9.5% · max base $228,360 a year
- Concessional super cap
- $25,000
2019–20
1 July 2019 – 30 June 2020 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $37,000 | 19c for each $1 over $18,200 |
| $37,001 – $90,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $90,001 – $180,000 | $20,797 plus 37c for each $1 over $90,000 |
| $180,001 and over | $54,097 plus 45c for each $1 over $180,000 |
Plus the 2% Medicare levy. Low and middle income tax offset available..
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $90,000 | 32.5c for each $1 |
| $90,001 – $180,000 | $29,250 plus 37c for each $1 over $90,000 |
| $180,001 and over | $62,550 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $37,000 | 15c for each $1 |
| $37,001 – $90,000 | $5,550 plus 32.5c for each $1 over $37,000 |
| $90,001 – $180,000 | $22,775 plus 37c for each $1 over $90,000 |
| $180,001 and over | $56,075 plus 45c for each $1 over $180,000 |
- Low income tax offset
- Up to $445, reducing from $37,000
- LMITO
- $255–$1,080, nil above $126,000
- Medicare levy low-income threshold
- $22,801 single · $38,474 family
- Medicare levy surcharge from
- $90,001 single · $180,001 family
- HELP repayments start at
- $45,881 (1% of total income)
- Super guarantee
- 9.5% · max base $221,080 a year
- Concessional super cap
- $25,000
2018–19
1 July 2018 – 30 June 2019 Australian residents
| Taxable income | Tax on this income |
|---|
| $0 – $18,200 | Nil |
| $18,201 – $37,000 | 19c for each $1 over $18,200 |
| $37,001 – $90,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $90,001 – $180,000 | $20,797 plus 37c for each $1 over $90,000 |
| $180,001 and over | $54,097 plus 45c for each $1 over $180,000 |
Plus the 2% Medicare levy. Low and middle income tax offset available..
Foreign residents
| Taxable income | Tax on this income |
|---|
| $0 – $90,000 | 32.5c for each $1 |
| $90,001 – $180,000 | $29,250 plus 37c for each $1 over $90,000 |
| $180,001 and over | $62,550 plus 45c for each $1 over $180,000 |
Working holiday makers
| Taxable income | Tax on this income |
|---|
| $0 – $37,000 | 15c for each $1 |
| $37,001 – $90,000 | $5,550 plus 32.5c for each $1 over $37,000 |
| $90,001 – $180,000 | $22,775 plus 37c for each $1 over $90,000 |
| $180,001 and over | $56,075 plus 45c for each $1 over $180,000 |
- Low income tax offset
- Up to $445, reducing from $37,000
- LMITO
- $255–$1,080, nil above $126,000
- Medicare levy low-income threshold
- $22,398 single · $37,794 family
- Medicare levy surcharge from
- $90,001 single · $180,001 family
- HELP repayments start at
- $51,957 (2% of total income)
- Super guarantee
- 9.5% · max base $216,120 a year
- Concessional super cap
- $25,000