HELP / HECS repayment calculator
Compulsory repayments under the 18-tier income-contingent schedule (Higher Education Support Act 2003, Sch 1A). Includes repayment-income add-backs for accurate results.
Inputs
Repayment
- Repayment income
- $85,000.00
- Repayment rate applied
- 4.5%
- Annual HELP repayment
- $3,825.00
- Income tax + Medicare Levy
- $17,988.00
- Combined tax + HELP
- $21,813.00
- Combined effective rate
- 25.7%
18-tier rate schedule (FY 2025–26)
| From | To | Rate |
|---|---|---|
| $54,435.00 | $62,850.00 | 1.0% |
| $62,851.00 | $66,620.00 | 2.0% |
| $66,621.00 | $70,618.00 | 2.5% |
| $70,619.00 | $74,855.00 | 3.0% |
| $74,856.00 | $79,346.00 | 3.5% |
| $79,347.00 | $84,107.00 | 4.0% |
| $84,108.00 | $89,154.00 | 4.5% |
| $89,155.00 | $94,503.00 | 5.0% |
| $94,504.00 | $100,174.00 | 5.5% |
| $100,175.00 | $106,185.00 | 6.0% |
| $106,186.00 | $112,556.00 | 6.5% |
| $112,557.00 | $119,309.00 | 7.0% |
| $119,310.00 | $126,467.00 | 7.5% |
| $126,468.00 | $134,056.00 | 8.0% |
| $134,057.00 | $142,100.00 | 8.5% |
| $142,101.00 | $150,626.00 | 9.0% |
| $150,627.00 | $159,663.00 | 9.5% |
| $159,664.00 | — | 10.0% |
Frequently asked questions
What is repayment income?+
Taxable income PLUS reportable fringe benefits, reportable employer super contributions, total net investment losses (including negatively-geared rentals) and exempt foreign employment income. This calculator lets you add the non-taxable add-backs directly.
How are HELP repayments collected?+
Compulsory repayments are calculated in your income tax return based on repayment income, then collected via PAYG withholding or in your final tax assessment. Voluntary repayments are separate and reduce the indexed balance.
Is the repayment rate applied to just the income over the threshold?+
No — uniquely, the rate is applied to your WHOLE repayment income (Higher Education Support Act 2003, Sch 1A). That is why crossing a tier boundary can produce a noticeable jump in the repayment amount.
Not tax advice. Based on the Higher Education Support Act 2003 Sch 1A. Indexation of the outstanding loan balance applied on 1 June each year (capped at the lower of CPI and WPI from 2023-24 onwards). For personal advice consult a registered tax agent.