Australian Tax Brackets
Individual income tax rates for Australian residents.
2025-26 Tax RatesCurrent
| Taxable Income | Rate | Tax Payable |
|---|---|---|
| $0 – $18,200 | Nil | Nil |
| $18,201 – $45,000 | 16% | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,288 plus 37c for each $1 over $135,000 |
| $190,001+ | 45% | $51,638 plus 45c for each $1 over $190,000 |
These rates do not include the Medicare levy of 2%. Non-residents and working holiday makers have different rates.
HECS-HELP Repayment Thresholds (2025-26)Marginal System
From 2025-26, HELP repayments are calculated on a marginal basis — only income above the $67,000 threshold is subject to repayment.
SAPTO — Seniors and Pensioners Tax Offset (2025-26)
| Family Status | Max Offset | Shade-Out Threshold | Cut-Out Threshold |
|---|---|---|---|
| Single | $2,230 | $34,919 | $52,759 |
| Each member of a couple | $1,602 | $30,994 | $43,810 |
| Each member of an illness-separated couple | $2,040 | $33,732 | $50,052 |
Below the shade-out threshold, the full SAPTO applies. Above it, SAPTO reduces by 12.5 cents for every dollar of rebate income until it reaches zero at the cut-out threshold. Must meet age (67+) and eligibility requirements.
ATO Tax Calculator
Use the official ATO calculator to estimate your tax liability.
Key Thresholds (2025-26)
Tax-free threshold$18,200
Medicare levy2%
Medicare surcharge1–1.5%
HELP repayment min$179,286