How it works
This calculator shows your take-home pay for the 2026-27 financial year as an Australian resident for tax purposes who claims the tax-free threshold. Rates come from the Australian Taxation Office (ATO). Pay is taxed through PAYG withholding, and your actual tax is settled when you lodge your tax return.
Australian resident tax rates 2026-27
- $0 – $18,200: nil
- $18,201 – $45,000: 15 cents for each $1 over $18,200 (down from 16% in 2025-26 and heading to 14% in 2027-28)
- $45,001 – $135,000: $4,020 plus 30 cents for each $1 over $45,000
- $135,001 – $190,000: $31,020 plus 37 cents for each $1 over $135,000
- Over $190,000: $51,370 plus 45 cents for each $1 over $190,000
Other items included
- Low income tax offset (LITO): up to $700, reduced by 5 cents per dollar above $37,500 and by 1.5 cents per dollar above $45,000, reaching nil at $66,667. It can only reduce your income tax to zero.
- Medicare levy: 2% of taxable income. Low earners pay less: nothing up to $28,011, then 10 cents per dollar above that until the full 2% applies at $35,013. These are the 2025-26 thresholds, the latest published.
- Medicare levy surcharge (singles): if you have no private hospital cover, 1% above $105,000, 1.25% above $123,000 and 1.5% above $164,000, charged on your whole income.
- HELP and other study loans: from 2025-26 repayments are marginal. For 2026-27 it is nil up to $69,528, 15 cents per dollar from $69,528 to $129,717, then $9,028 plus 17 cents per dollar up to $186,050, and 10% of your whole income above that.
Worked example: $90,000 salary
Income tax = $4,020 + 30% × ($90,000 − $45,000) = $17,520
- LITO: nil at this income
- Medicare levy: 2% × $90,000 = $1,800
- Take-home pay: $90,000 − $17,520 − $1,800 = $70,680 a year, $5,890 a month
- With a HELP debt the repayment is 15% × ($90,000 − $69,528) = $3,070.80, leaving $67,609.20
A single person earning $130,000 with no private hospital cover also pays a 1.25% surcharge of $1,625, which gives $96,255 after tax, Medicare levy and surcharge. Employer super of 12% is paid on top and is not part of these deductions.
What this calculator leaves out
It assumes a full year as a resident with the tax-free threshold, one job, no deductions or salary sacrifice, no reportable fringe benefits and no family or dependants (so the family Medicare levy and surcharge thresholds are not modelled). The Medicare levy low-income thresholds for 2026-27 had not been published when this page was prepared, so the 2025-26 figures are used. Non-residents, working holiday makers and senior or pensioner offsets are not covered, and neither is the proposed $1,000 instant work-related deduction because it is not law yet.