Work out your Australian income tax for the 2026-27 financial year using the exact ATO resident rates (15%, 30%, 37%, 45%) — including the Medicare levy and the Low Income Tax Offset.
| Skattepligtig indkomst | Tax on this income |
|---|---|
| $0 – $18,200 | Nil (tax-free threshold) |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 + 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,020 + 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 + 45c for each $1 over $190,000 |
The 2% Medicare levy is charged on top. From 1 July 2027 the low bracket rate falls further to 14%. Super Guarantee (12% in 2026-27) is paid by your employer on top of wages — it is not deducted from take-home pay.
| Offset / levy | Beløb | Phase-out |
|---|---|---|
| Medicare levy (single) | 2% | No levy under $28,011; reduced up to $35,013 |
| Medicare levy (family) | 2% | No levy under $47,238 (+$4,338 per child); reduced up to $59,047 |
| LITO — Low Income Tax Offset | Up to $700 | 5c/$1 over $37,500, then 1.5c/$1 over $45,000; gone above $66,667 |
Medicare levy thresholds for 2026-27, indexed by 2.9% from the 2026-27 Federal Budget. In the shade-in range the levy is reduced by 10c per $1 above the lower threshold.
Resident rates: 0% up to $18,200, 15% for $18,201–$45,000, 30% for $45,001–$135,000, 37% for $135,001–$190,000 and 45% above $190,000. The Medicare levy (2%) applies separately for most taxpayers. Non-residents pay 30% on the first $135,000 with no tax-free threshold.
From 1 July 2026 the rate on income between $18,201 and $45,000 dropped from 16% to 15% — a saving of up to about $268 a year for those earning $45,000 or more. A further cut to 14% on that bracket is already legislated from 1 July 2027.
If your taxable income is above the low-income threshold but below the phase-in limit, you pay a reduced levy of 10c per dollar above the threshold instead of the full 2%. At the phase-in limit the reduced levy equals the full 2% of income, so the transition is smooth. For 2026-27 singles: no levy under $28,011, reduced levy between $28,011 and $35,013, full 2% above.
Residents with taxable income up to $66,667. The offset is $700 for income up to $37,500, then reduces by 5c per dollar to $325 at $45,000, then by 1.5c per dollar until it cuts out at $66,667.
No. HELP/HECS repayments are calculated separately by the ATO (1–10% of income depending on the debt balance), and the Medicare levy surcharge applies only to high earners without appropriate private hospital cover. Superannuation is paid on top of your salary by the employer and does not reduce take-home pay.
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