Australian tax rates
Income tax brackets, the Medicare levy and HELP repayment rates, as published by the Australian Taxation Office.
2026–27 resident tax rates
| 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 (none at or below $28,011 for singles; 2026–27 thresholds not yet published, 2025–26 values shown). Super guarantee: 12%.
HELP / HECS repayments 2026–27
No repayment up to $69,528. Then 15c for each $1 over $69,528, 17c for each $1 over $129,717, and from $186,051 a flat 10% of your total repayment income.
Foreign residents and working holiday makers
| Foreign resident | Working holiday maker |
|---|---|
| $0 – $135,000: 30c for each $1 over $0 | $0 – $45,000: 15c for each $1 over $0 |
| $135,001 – $190,000: $40,500 plus 37c for each $1 over $135,000 | $45,001 – $135,000: $6,750 plus 30c for each $1 over $45,000 |
| $190,001 and over: $60,850 plus 45c for each $1 over $190,000 | $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 |
Not yet published by the ATO for 2026–27: Medicare levy low-income thresholds and foreign resident and working holiday maker rates. We show the 2025–26 figures until they are.
2025–26 resident tax rates
| 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 (none at or below $28,011 for singles). Super guarantee: 12%.
HELP / HECS repayments 2025–26
No repayment up to $67,000. Then 15c for each $1 over $67,000, 17c for each $1 over $125,000, and from $179,286 a flat 10% of your total repayment income.
Foreign residents and working holiday makers
| Foreign resident | Working holiday maker |
|---|---|
| $0 – $135,000: 30c for each $1 over $0 | $0 – $45,000: 15c for each $1 over $0 |
| $135,001 – $190,000: $40,500 plus 37c for each $1 over $135,000 | $45,001 – $135,000: $6,750 plus 30c for each $1 over $45,000 |
| $190,001 and over: $60,850 plus 45c for each $1 over $190,000 | $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 |
Not sure which rates apply to you? Am I an Australian resident for tax?
Source: Australian Taxation Office, ato.gov.au. Checked 14 October 2026.