2026–27 and every year back to 2018–19
Australian income tax rates
Resident tax brackets for each income year, what they mean in dollars, and how much tax common incomes pay. Work out your own take-home pay .
Tax on common incomes
Income tax after the low income (and, to 2021–22, the low and middle income) tax offsets, plus the 2% Medicare levy, for a single resident.
Taxable income 2023–24 2024–25 2025–26 2026–27 2027–28
$30,000 $1,942 $1,466 $1,387 $1,269 $1,151 $45,000 $5,667 $4,863 $4,863 $4,595 $4,327 $60,000 $11,067 $9,888 $9,888 $9,620 $9,352 $80,000 $18,067 $16,388 $16,388 $16,120 $15,852 $100,000 $24,967 $22,788 $22,788 $22,520 $22,252 $135,000 $37,717 $33,988 $33,988 $33,720 $33,452 $190,000 $59,967 $55,438 $55,438 $55,170 $54,902 $250,000 $88,167 $83,638 $83,638 $83,370 $83,102
2027–28 resident tax rates
Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $45,000 14.0c for each $1 over $18,200 $45,001 – $135,000 $3,752 plus 30c for each $1 over $45,000 $135,001 – $190,000 $30,752 plus 37c for each $1 over $135,000 $190,001 and over $51,102 plus 45c for each $1 over $190,000
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
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
2024–25 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
2023–24 resident tax rates
Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $45,000 19c for each $1 over $18,200 $45,001 – $120,000 $5,092 plus 32.5c for each $1 over $45,000 $120,001 – $180,000 $29,467 plus 37c for each $1 over $120,000 $180,001 and over $51,667 plus 45c for each $1 over $180,000
2022–23 resident tax rates
Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $45,000 19c for each $1 over $18,200 $45,001 – $120,000 $5,092 plus 32.5c for each $1 over $45,000 $120,001 – $180,000 $29,467 plus 37c for each $1 over $120,000 $180,001 and over $51,667 plus 45c for each $1 over $180,000
2021–22 resident tax rates
Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $45,000 19c for each $1 over $18,200 $45,001 – $120,000 $5,092 plus 32.5c for each $1 over $45,000 $120,001 – $180,000 $29,467 plus 37c for each $1 over $120,000 $180,001 and over $51,667 plus 45c for each $1 over $180,000
2020–21 resident tax rates
Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $45,000 19c for each $1 over $18,200 $45,001 – $120,000 $5,092 plus 32.5c for each $1 over $45,000 $120,001 – $180,000 $29,467 plus 37c for each $1 over $120,000 $180,001 and over $51,667 plus 45c for each $1 over $180,000
2019–20 resident tax rates
Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $90,000 $3,572 plus 32.5c for each $1 over $37,000 $90,001 – $180,000 $20,797 plus 37c for each $1 over $90,000 $180,001 and over $54,097 plus 45c for each $1 over $180,000
2018–19 resident tax rates
Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $90,000 $3,572 plus 32.5c for each $1 over $37,000 $90,001 – $180,000 $20,797 plus 37c for each $1 over $90,000 $180,001 and over $54,097 plus 45c for each $1 over $180,000
Foreign residents and working holiday makers, 2026–27
Foreign resident Tax on this income 0 – $135,000 30c for each $1 over $0 $135,001 – $190,000 $40,500 plus 37c for each $1 over $135,000 $190,001 and over $60,850 plus 45c for each $1 over $190,000
Working holiday maker Tax on this income 0 – $45,000 15c for each $1 over $0 $45,001 – $135,000 $6,750 plus 30c for each $1 over $45,000 $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
Common questions What are the income tax rates for 2026–27? Nothing on the first $18,200, 15% from $18,201 to $45,000, 30% to $135,000, 37% to $190,000 and 45% above that, plus the 2% Medicare levy. The 15% rate drops to 14% from 1 July 2027.
What is a marginal tax rate? The rate you pay on your next dollar. Moving into a higher bracket only taxes the dollars above the threshold at the higher rate, never your whole income.
Do foreign residents pay the same rates? No. Foreign residents have no tax-free threshold and pay 30% from the first dollar, and no Medicare levy. Working holiday makers pay 15% on the first $45,000.
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