Australian Income Tax Calculator

Calculate your 2025-26 income tax, Medicare levy, and take-home pay based on the latest ATO rates

Your Income Details

Most Australian residents pay the 2% Medicare levy. Low-income earners may be exempt.

Enter your income to see your tax breakdown

Results update instantly as you type

2025-26 Australian Tax Brackets

Source: Australian Taxation Office (ATO) — effective 1 July 2025

Australian Residents

$0 – $18,2000%
$18,201 – $45,00016%
$45,001 – $135,00030%
$135,001 – $190,00037%
$190,001+45%
Medicare Levy2%

Foreign Residents

$0 – $135,00030%
$135,001 – $190,00037%
$190,001+45%

No tax-free threshold. No Medicare levy. Tax applies from $1.

Working Holiday Makers

$0 – $45,00015%
$45,001 – $135,00030%
$135,001 – $190,00037%
$190,001+45%

No tax-free threshold. Medicare levy exempt.

Understanding Australian Income Tax

Progressive Tax System

Australia uses a progressive (marginal) tax system. You only pay higher rates on the portion of income that falls within each bracket — not on your entire income. For example, if you earn $50,000, only the amount between $45,001 and $50,000 is taxed at 30%; the rest is taxed at the lower rates.

Tax-Free Threshold

Australian residents can earn up to $18,200 per financial year without paying income tax. To claim this threshold you must lodge a tax-free threshold declaration with your employer. Foreign residents and working holiday makers do not receive this benefit.

Medicare Levy

Most Australian residents pay a Medicare levy of 2% of their taxable income in addition to income tax. This funds the public healthcare system. Low-income earners may be exempt or pay a reduced levy. Foreign residents and working holiday makers are generally not liable for the Medicare levy.

Effective vs Marginal Rate

Your marginal rate is the rate that applies to your last dollar of income. Your effective rate is the actual percentage of total income paid in tax — always lower than the marginal rate due to the progressive nature of the system.

2025-26 Rate Changes

The 2025-26 financial year brings updated tax rates under the Stage 3 tax cut revisions. The 19% rate on $18,201–$45,000 was reduced to 16%, providing relief for low and middle income earners. The 32.5% rate on income up to $135,000 was also reduced to 30%.

Tax Offsets & Deductions

This calculator uses gross income without deductions. In practice, you may reduce your taxable income through work-related deductions, salary sacrificing, negative gearing, or superannuation contributions. Tax offsets (like the low income tax offset) can also reduce the final amount of tax owed. A registered tax agent or accountant can help maximise your return.

Disclaimer

This calculator provides estimates based on 2025-26 ATO tax brackets and is intended as a guide only. It does not account for individual tax offsets, deductions, salary sacrifice arrangements, or other circumstances that may affect your actual tax liability. Always consult a registered tax agent or the ATO website for advice specific to your situation.

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