Income tax calculator Australia 2026–27

For 2026–27, a resident on $60,000 pays $8,420 in income tax, a resident on $80,000 pays $14,520, and a resident on $100,000 pays $20,520. The Medicare levy comes on top. The table shows what's left on common salaries.

Employer super isn't deducted from these figures because it's paid on top of salary. If your package is quoted including super, switch the calculator to "Included": a $100,000 package then works out to a base salary of $89,286 and take-home pay of $70,194.

Resident tax rates

These rates exclude the Medicare levy. Compare tax brackets back to 2023–24.

What changed on 1 July 2026

The rate on income between $18,201 and $45,000 fell from 16% to 15%. The thresholds didn't move, and anyone earning $45,000 or more saves the full $268 a year. Read more about the 2026–27 tax cut.

Foreign resident tax rates

Foreign residents have no tax-free threshold and don't pay the Medicare levy. On $80,000, tax is $24,000.

Working holiday maker tax rates

On $40,000, a working holiday maker pays $6,000 and no Medicare levy. Select your residency in the calculator to apply the right scale.

Here is the calculation for a resident earning $80,000 in 2026–27:

1. The first $18,200 is tax-free.
2. The next $26,800, up to $45,000, is taxed at 15%: $4,020.
3. The remaining $35,000 is taxed at 30%: $10,500.
4. Income tax is $14,520. No offset applies at this income.
5. The 2% Medicare levy adds $1,600.
6. Take-home pay is $63,880.

Marginal rate and average rate

Each rate applies only to the dollars inside its bracket, so moving into a higher bracket doesn't change the tax on the income below it. At $100,000 your marginal rate is 30%, while tax and Medicare together take 22.52% of your whole salary. The pay rise calculator shows what the marginal rate means for a raise. For more detail, see income tax explained.

Residents can earn $18,200 before income tax starts. With two jobs, the tax-free threshold is generally claimed through one employer. On a $60,000 job without the threshold, the annual tax estimate rises from $8,420 to $13,980, and your tax return reconciles what was withheld across both jobs.

The low income tax offset (LITO) cuts tax by up to $700. The full offset applies up to $37,500, then it tapers away and reaches zero at $66,667. On $40,000 it's worth $575, and the calculator applies it automatically.

Medicare levy

Most residents pay 2% of taxable income. Singles pay no levy at or below $28,011 and a reduced levy up to $35,013. Those are the 2025–26 thresholds, the latest published, because the government sets each year's figures later. Read the Medicare levy guide.

Medicare levy surcharge for singles

The surcharge applies to people without an appropriate level of private hospital cover, and families have higher thresholds. Once you cross a threshold, the rate applies to your whole income, not just the part above it. Without cover, a single person on $110,000 pays a $1,100 surcharge. Our guide covers private health and tax.

Since 2025–26, HECS-HELP repayments work like tax brackets. For 2026–27 you repay nothing below $69,528, then 15c per dollar up to $129,717, and $9,028 plus 17c per dollar above that. From $186,051 the repayment is a flat 10% of total repayment income. On $100,000 the repayment is $4,571, which lowers take-home pay to $72,909.

Use the HECS debt calculator to estimate your payoff date, or read how the repayment thresholds work.

Superannuation

The super guarantee is 12% from 1 July 2025. On $100,000 paid on top, your employer contributes $12,000. See how the super guarantee works.

Salary sacrifice

Sacrificing $10,000 of a $100,000 salary into super cuts income tax from $20,520 to $17,520. Take-home pay falls by $6,800, while $10,000 goes into super before contributions tax. Model your own amount with the salary sacrifice calculator.

Tax deductions

A deduction reduces taxable income, so its value depends on your marginal rate. A $2,000 deduction on $100,000 adds $640 to the year's take-home pay after tax and Medicare. The tax deductions checklist lists common claims by occupation.

The $1,000 standard deduction

From 2026–27, eligible Australian residents with salary or wages automatically get a standard deduction of up to $1,000 in their tax return, with no records needed. Covered work expenses you claim reduce it dollar for dollar. On $100,000 it's worth about $320. Because it's applied in your return, the calculator shows it separately from your take-home pay.

1. Enter your salary and choose how often that amount is paid.
2. Pick the financial year and your residency.
3. Say whether super is included in the figure or paid on top.
4. Add HECS, private hospital cover, salary sacrifice and deductions if they apply.
5. Read your take-home pay weekly, fortnightly, monthly or yearly.

This calculator estimates tax for a full year. Your employer instead withholds an amount from each pay using ATO tax tables, which round the figures and can't see income from a second job, deductions or a part year of work. Those differences are reconciled when you lodge your return. Learn how to read your payslip.

Every figure here is an estimate based on the inputs you provide and standard single-taxpayer assumptions. It is general information only — not tax advice. For your personal situation, talk to a registered tax agent or use the ATO's official tools.