For educational purposes only. Not tax, legal, or financial advice. Tax laws change frequently. Consult a registered tax agent or CPA for your specific situation.

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    TaxKiln Australia

    Australian income tax calculator

    ATO bracket schedule plus Medicare Levy, Medicare Levy Surcharge, and compulsory HELP repayment — for resident individuals. Runs in your browser. Nothing is stored, sent, or logged.

    Your details

    Assessable income less allowable deductions. Gross salary is a reasonable starting point if you don't have additional deductions.

    Removes the Medicare Levy Surcharge.

    Adds the compulsory income-contingent repayment. Use the standalone HELP calculator →

    Estimated tax

    Income tax
    $17,788.00
    Medicare Levy (2%)
    $1,800.00
    Total tax
    $19,588.00
    Net income
    $70,412.00
    Effective rate
    21.8%
    Marginal rate
    30.0%

    Bracket-by-bracket breakdown

    Bracket
    Rate
    In bracket
    Tax
    $0 – $18,200
    0.0%
    $18,200.00
    $0.00
    $18,201 – $45,000
    16.0%
    $26,800.00
    $4,288.00
    $45,001 – $135,000
    30.0%
    $45,000.00
    $13,500.00
    $135,001 – $190,000
    37.0%
    $0.00
    $0.00
    $190,001 and over
    45.0%
    $0.00
    $0.00

    About these rates

    These rates reflect the Stage 3 cuts as legislated. From 1 July 2024 the 19% bracket was reduced to 16% and the 32.5% bracket was reduced to 30% with its ceiling lifted from $120,000 to $135,000. From 1 July 2026 the 16% rate is legislated to step down again to 15%. Bracket creep continues to lift effective rates over time absent indexation.

    Frequently asked questions

    What is the tax-free threshold?+
    Australian resident individuals pay no income tax on the first $18,200 of taxable income each financial year. The threshold is built into the rate schedule (the first bracket is taxed at 0%). It is not means-tested and there is no tapered withdrawal at higher incomes.
    How does the Medicare Levy work?+
    Most resident taxpayers pay a 2% Medicare Levy on their taxable income to help fund Medicare. Low-income earners pay nothing below a single threshold (e.g. $26,000 for 2025-26) and a shade-in formula gradually phases the levy in between the threshold and roughly 1.25× the threshold. The Levy is separate from income tax and from the Medicare Levy Surcharge.
    Do I need private health insurance to avoid the Medicare Levy Surcharge?+
    The Medicare Levy Surcharge (MLS) applies only if you do NOT hold an appropriate level of private hospital cover for the full income year AND your income for MLS purposes is above the tier-1 floor ($93,001 for singles in 2025-26). The surcharge is 1%, 1.25% or 1.5% of your whole MLS income depending on which tier you fall into. Holding eligible hospital cover for the full year removes the MLS entirely.
    How are HELP / HECS-HELP repayments calculated?+
    Compulsory study and training support loan repayments are income-contingent. If your repayment income for the year is at or above the minimum threshold (e.g. $54,435 for 2025-26), the ATO applies a single percentage rate (between 1% and 10%) to your WHOLE repayment income — not just the amount above the threshold. The rate steps up as income rises through 18 tiers.
    Does this calculator handle joint income or state taxes?+
    No. Australia taxes individuals separately — there is no joint or household filing. Australia also has no state or territory income tax: all personal income tax is federal and administered by the ATO. The only sub-federal employment-linked tax most workers see is payroll tax, which is paid by employers, not employees.

    Not tax advice. Calculations are estimates for resident individuals based on published ATO rate tables and the Income Tax Assessment Act 1997 (ITAA 1997), Medicare Levy Act 1986, and Higher Education Support Act 2003. They do not account for offsets (LITO, SAPTO), franking credits, capital gains, deductions, foreign income, non-resident status, family thresholds, reportable fringe benefits, or the additional Division 293 super contributions tax. For personal advice consult a registered tax agent or the ATO.