Australia Income Tax Calculator
Your income tax, Medicare levy and take-home pay for 2026–27, by year, month, fortnight and week, with super, salary sacrifice, HELP and non-resident rates.
= $7,500 a month
Where you live for tax
Super and salary sacrifice
The super guarantee is 12% from 1 July 2025. Some employers pay more.
Comes out before tax. Taxed at 15% in your super fund instead.
More income and deductions
No super is added on overtime.
Not taxed again, but counted for the Medicare levy surcharge and HELP.
Medicare and family
Rates for 2026–27 (1 July 2026 to 30 June 2027). This works out a full year's tax as at tax time; your employer's PAYE withholding each pay can differ a little.
Payslip: year, month, fortnight and week
Turn your phone sideways to see the weekly column.
| Line | Year | Month | Fortnight | Week |
|---|
How your take-home pay is worked out
Pay → taxable income → tax band by band, less the offset → minus Medicare and the rest.
- 1
Taxable income
$90,000 pay
no deductions
= $90,000 - 2
Tax by band
$4,020 at 15%
+ $13,500 at 30%
= $17,520 - 3
Offset and Medicare
+ $1,800 Medicare
= $19,320 - 4
Take-home pay
$90,000
− $19,320
= $70,680
$5,890 a month
Read more: the formula, a worked example, the 2026–27 rates and what's not included
Australian income tax for 2026–27 (1 July 2026 to 30 June 2027) is charged on your taxable income: your pay and other income, less salary sacrifice and deductions. Residents get the first $18,200 tax-free and the low income tax offset, then pay the 2% Medicare levy. If you have a study loan, a repayment is added through your tax. Super is paid by your employer on top of (or out of) your package and doesn't come out of your take-home pay.
The formula
taxable income = salary + bonus + overtime + other income − salary sacrifice − deductions
income tax = 15% from $18,201 to $45,000 + 30% to $135,000 + 37% to $190,000 + 45% above, minus the low income tax offset (up to $700)
Medicare levy = 2% of taxable income (less on low incomes)
surcharge = 1% to 1.5% if you have no private hospital cover and a high income
HELP = 15c per $ of repayment income over $69,528 (17c over $129,717, plus $9,028; 10% of all above $186,050)
take-home = pay − salary sacrifice − income tax − Medicare − surcharge − HELP
employer super = 12% of salary and bonus (package ÷ 1.12 = salary when the package includes super)
Worked example
A salary of $90,000 a year, super paid on top, Australian resident claiming the tax-free threshold, private hospital cover, no study loan.
Income tax: the first $18,200 is tax-free. $45,000 − $18,200 = $26,800 at 15% = $4,020. $90,000 − $45,000 = $45,000 at 30% = $13,500. Total $17,520. The low income tax offset is $0 at this income (it runs out at $66,667).
Medicare levy: 2% × $90,000 = $1,800.
Take-home: $90,000 − $17,520 − $1,800 = $70,680 a year, which is $5,890 a month, $2,718.46 a fortnight or $1,359.23 a week. Tax and Medicare take 21.5% of your pay. Of your next $1,000 you'd keep $680 (30% tax + 2% Medicare). Your employer pays 12% × $90,000 = $10,800 of super on top, so your package is $100,800.
Resident tax rates, 2026–27
| Taxable income | Rate |
|---|---|
| $0 to $18,200 | 0% |
| $18,201 to $45,000 | 15% |
| $45,001 to $135,000 | 30% |
| $135,001 to $190,000 | 37% |
| Over $190,000 | 45% |
The 15% rate (down from 16% in 2025–26) applies from 1 July 2026 under the Cost of Living Tax Cuts law, and falls to 14% from 1 July 2027. Part-year residents get $13,464 of the tax-free threshold plus a share of the other $4,736 for each month they were resident. Low income tax offset: $700 up to $37,500, less 5c per $ to $45,000 ($325), then 1.5c per $ until it runs out at $66,667.
Foreign residents and working holiday makers
| Taxable income | Foreign resident | Working holiday maker |
|---|---|---|
| $0 to $45,000 | 30% | 15% |
| $45,001 to $135,000 | 30% | 30% |
| $135,001 to $190,000 | 37% | 37% |
| Over $190,000 | 45% | 45% |
Neither gets the tax-free threshold or the low income tax offset, and foreign residents don't pay the Medicare levy. Working holiday makers (visa 417 or 462) are treated as foreign residents for Medicare here; a working holiday maker who is an Australian resident for tax still uses these rates.
Medicare levy and surcharge
The Medicare levy is 2%. On low incomes it's reduced: nothing up to $28,011 (single), then 10c for each dollar over that until the full 2% applies. Families use $47,238 plus $4,338 for each dependent child, tested on family income.
| Surcharge tier | Single | Family | Rate |
|---|---|---|---|
| Base tier | Up to $105,000 | Up to $210,000 | 0% |
| Tier 1 | $105,001 to $123,000 | $210,001 to $246,000 | 1% |
| Tier 2 | $123,001 to $164,000 | $246,001 to $328,000 | 1.25% |
| Tier 3 | Over $164,000 | Over $328,000 | 1.5% |
Family thresholds go up by $1,500 for each dependent child after the first. Income for surcharge purposes is taxable income plus reportable fringe benefits, reportable super (salary sacrifice) and net investment losses; the rate is charged on taxable income plus reportable fringe benefits. You only pay it for the days you had no private hospital cover.
Study loans (HELP, VET Student Loan, SSL, AASL)
From 2025–26 repayments are marginal: nothing up to $69,528 of repayment income, then 15c for each dollar over it, and above $129,717 it's $9,028 plus 17c for each dollar over $129,717. Above $186,050 you repay 10% of your whole repayment income. Repayment income = taxable income + reportable fringe benefits + reportable super contributions + net investment losses + exempt foreign income.
Super
Employers pay the super guarantee of 12% of your ordinary time earnings (salary and most bonuses, not overtime). Employer super and salary sacrifice are concessional contributions, capped at $32,500 a year (unused cap from earlier years can sometimes be carried forward), and taxed at 15% in the fund. If your income plus concessional contributions is over $250,000, Division 293 adds another 15% on some or all of those contributions, billed separately.
Not claiming the tax-free threshold
You claim the tax-free threshold on your tax file number declaration, from one employer only. Without it, PAYE withholds as if your pay had no tax-free part, so more comes out of each pay. Your tax for the year doesn't change: the calculator shows an estimate of the extra withheld, which you get back at tax time if this is your only income.
Sources: ato.gov.au (tax rates for Australian residents, foreign residents and working holiday makers; low income tax offset; Medicare levy reduction; Medicare levy surcharge thresholds; study and training loan repayment thresholds; key super rates and thresholds). Rules checked: 11 October 2026.
For general information, not tax advice. It works out a full income year at a steady pay rate. It doesn't cover the seniors and pensioners tax offset (SAPTO), other offsets or rebates (such as the private health insurance rebate), capital gains, franking credits, Norfolk Island, or employment termination payments. Check ato.gov.au or a registered tax agent for your own situation.
Common questions
How much tax do I pay on $90,000 in Australia?
On a $90,000 salary in 2026–27, as an Australian resident claiming the tax-free threshold with no HELP debt, you pay $17,520 of income tax and $1,800 of Medicare levy. That leaves $70,680 take-home a year: $5,890 a month, $2,718.46 a fortnight or $1,359.23 a week. Your employer also pays $10,800 of super on top.
What are the Australian tax rates for 2026–27?
For residents, the first $18,200 is tax-free. Income from $18,201 to $45,000 is taxed at 15% (down from 16%), $45,001 to $135,000 at 30%, $135,001 to $190,000 at 37% and anything over $190,000 at 45%. Most residents also pay the 2% Medicare levy, and the low income tax offset cuts tax by up to $700.
What is the Medicare levy surcharge?
It's an extra 1%, 1.25% or 1.5% charged on top of the Medicare levy if you don't have private hospital cover and your income for surcharge purposes is over $105,000 (single) or $210,000 (family, plus $1,500 for each child after the first). Salary sacrifice and reportable fringe benefits count towards that income.
How much HELP debt do I repay each year?
HELP repayments are taken through the tax system. You repay 15 cents for each dollar of repayment income over $69,528, and above $129,717 it's $9,028 plus 17 cents for each dollar over that; above $186,050 it's 10% of your whole repayment income. On $90,000 that's $3,070.80 a year. Repayment income includes salary sacrifice to super and reportable fringe benefits.
How are working holiday makers taxed?
Working holiday makers on a 417 or 462 visa pay 15% on the first $45,000, then the same rates as foreign residents: 30% to $135,000, 37% to $190,000 and 45% above. There's no tax-free threshold, no low income tax offset and usually no Medicare levy. On $40,000 that's $6,000 of tax.
Should I claim the tax-free threshold?
Claim it from one employer only, usually your main job. If you don't claim it, your employer takes more tax from each pay; for example, about $3,430 more a year on a $30,000 job. If that's your only income, you get the extra back as a refund when you lodge your tax return. Your total tax for the year is the same either way.
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