Australia Income Tax Calculator (2025–26)
Income tax for Australian residents with the current brackets, the low income tax offset and the 2% Medicare levy — bracket breakdown, average and marginal rates, and tax on a pay rise.
How it works
0% to $18,200; 16% to $45,000; 30% to $135,000; 37% to $190,000; 45% above; LITO up to $700 (phases out by $66,667); Medicare levy 2% (phase-in from $27,222)
Australia’s resident tax scale has a generous tax-free threshold and, since the 2024 “stage 3” reform, a long 30% band to $135,000. The low income tax offset shaves up to $700 off the bill for modest earners, and the Medicare levy adds a flat 2% for most people on top of the marginal rate. Rates apply to taxable income after deductions; superannuation guarantee is paid by the employer separately and is not part of this figure. The 16% rate is legislated to fall to 15% in July 2026 and 14% in 2027.
Worked example
$95,000: 16% on $26,800 = $4,288 plus 30% on $50,000 = $15,000 → $19,288, no LITO, plus $1,900 Medicare = $21,188 — a 22.3% average and 32% marginal rate.
Frequently asked questions
What about non-residents?
Foreign residents pay 30% from the first dollar to $135,000 with no tax-free threshold or Medicare levy; working holiday makers 15% to $45,000.
Is HELP included?
No — see the take-home pay calculator, which adds HELP/HECS repayments.
Related calculators
Uses 2025–26 Australian rates and thresholds (residents). Figures change each July — confirm with the ATO, your state revenue office or a registered tax agent. Educational estimate, not tax advice.