Resident · private cover
$90,000 salary, no study loan
| Gross pay | $90,000.00 |
|---|---|
| Income tax (after offsets) | −$17,520.00 |
| Medicare levy | −$1,800.00 |
| Take-home pay | $70,680.00 |
Average rate 21.5% · marginal rate 32.0%
Australian Pay Calculator 2026–27
Your pay after income tax, the Medicare levy and HELP repayments, with the low income tax offset, the Medicare levy surcharge and super guarantee — each step traced to ATO guidance.
Rules checked against ATO on ; not independently reviewed. Changelog Report an error
- Weekly and fortnightly pay
- HELP and study loans
- Super on top or included
- 2026–27 and 2025–26
Take-home pay per monthExample
$5,890.00
$70,680.00 a year · from $90,000.00 gross
- Take-home pay$5,890.0079%
- Income tax$1,610.0021%
- Average rate
- 21.5%of gross pay
- Marginal rate
- 32.0%on the next $100
- Deductions per month
- $1,610.00
Same pay in income year 2025–26: $70,412.00 a year — $268.00 more in 2026–27.
- Rules are provisional: checked against official sources, not independently reviewed.
| Item | Per month | Per year |
|---|---|---|
| Gross pay | $7,500.00 | $90,000.00 |
| Income tax (after offsets) | −$1,460.00 | −$17,520.00 |
| Medicare levy | −$150.00 | −$1,800.00 |
| Take-home pay | $5,890.00 | $70,680.00 |
Compare two scenarios. Save this result as scenario A, then change any input to see the difference.
Assumptions
- Australia, income year 2026-27 (2026-07-01 to 2027-06-30); Australian resident for tax purposes for the whole year.
- Basis: annual tax liability for an employee on regular pay for the full income year, not PAYG withholding. Your employer withholds tax using the ATO tax tables (Schedule 1); any difference is refunded or payable when you lodge your tax return.
- Tax-free threshold claimed from this employer (affects withholding only; the annual liability already includes it for residents).
- The amount entered is salary; employer super is paid on top.
- Covered by private patient hospital insurance for the whole year (no Medicare levy surcharge).
- No other income, deductions or offsets besides the low income tax offset.
Rules au-2026-27-r1 · checked against ATO on · not independently reviewed · 2026–27 rates and sources
Annual tax for the income year; general information only — it doesn’t consider your objectives, financial situation or needs.
Your numbers stay in your browser. MoneyOtter works out your results on your device. We don’t send the amounts you type to our servers or store them. If you allow analytics, we record only broad ranges (for example “middle tax band”) to understand how the calculators are used. Like any website with ads, this page also loads advertising scripts; see our Privacy Policy. Privacy policy
Estimates for general information only — not financial, tax or legal advice. Your actual figures depend on your employer’s payroll, your full tax situation, your lender’s or bank’s terms and rules we may not model. Check official sources and speak to a qualified adviser before making decisions. General information only; it doesn’t consider your objectives, financial situation or needs. Disclaimer
Worked examples
$90,000 with and without HELP and private cover
Computed by the calculator’s engine for an Australian resident, 2026–27 rules.
Resident · HELP · no private cover
$90,000 salary with HELP
| Gross pay | $90,000.00 |
|---|---|
| Income tax (after offsets) | −$17,520.00 |
| Medicare levy | −$1,800.00 |
| Study and training loan repayment (HELP etc.) | −$3,070.80 |
| Take-home pay | $67,609.20 |
Average rate 24.9% · marginal rate 47.0%
Same salary, 2025–26
$90,000 under last year’s rates
| Gross pay | $90,000.00 |
|---|---|
| Income tax (after offsets) | −$17,788.00 |
| Medicare levy | −$1,800.00 |
| Take-home pay | $70,412.00 |
Average rate 21.8% · marginal rate 32.0%
The second card shows the cost of a study loan: a compulsory HELP repayment of $3,070.80 collected through the tax system, which lowers take-home pay by $3,070.80 a year, or $118.11 a fortnight. Going without private hospital cover costs nothing extra at this salary, because income is below the $105,000 surcharge threshold for singles. Above it, the Medicare levy surcharge of 1% or more would apply — enter a higher salary in the calculator and untick private cover to see it.
The third card runs the same salary on the 2025–26 rates. The difference — $268.00 a year in your favour — is the cut to the second bracket. Your employer also pays $10,800.00 of super guarantee into your fund, shown under employer costs.
The method
How Australian pay after tax is calculated
Annual tax for the income year, step by step, as under Show working.
- Salary and super
If you enter a package, the super guarantee is taken out first. Salary sacrifice to super then comes off before tax.
ATO: Super guarantee (QC 18123, last updated 17 Apr 2026), Table 21: 1 July 2026 - Taxable income
Rounded down to whole dollars, as on your return.
- Income tax
Resident rates: nothing up to $18,200, then 15%, 30%, 37%, 45% across the brackets. Foreign residents and working holiday makers use their own tables.
ATO: Resident tax rates 2026–27: 0–$18,200 nil; $18,201–$45,000 15c; $45,001–$135,000 $4,020 + 30c; $135,001–$190,000 $31,020 + 37c; $190,001+ $51,370 + 45c - Low income tax offset
Up to $700 off the tax of residents on lower incomes, withdrawn gradually as income rises. It can reduce tax to zero but is not refundable.
ATO: Low income tax offset (QC 105020, last updated 8 Jun 2026): Australian residents; $700 up to $37,500; $700 − 5c per $1 over $37,500 to $45,000; $325 − 1.5c per $1 over $45,000 to $66,667; non-refundable - Medicare levy
2% of taxable income, phased in above $28,011 for singles so low earners pay less or nothing.
Medicare Levy Act 1986 (compilation C2026C00295, 1 Jul 2026): s6 rate 2%; s3 threshold amount $28,011, phase-in limit $35,013; s7(2) 10% shade-in; s8(1) nil if family income ≤ family income threshold ($47,238 + $4,338 per child); s8(2) reduction = 2% × FIT − 0.08 × (FI − FIT); s8(3) your share = reduction × your TI ÷ FI when the spouse would also be liable; s8(4) the part of the spouse's share exceeding the spouse's levy reduces your levy - Medicare levy surcharge
Added only if you don’t have private hospital cover and your income is above the threshold for your family status.
- Study loan repayment
A percentage of repayment income above the threshold under the marginal system.
ATO: Study and training loan repayment thresholds and rates (last updated 30 Jun 2026), Table 1 2026–27: nil to $69,528; 15c per $1 over $69,528 to $129,717; $9,028 + 17c per $1 over $129,717 to $186,050; $186,051+ 10% of total repayment income; examples Barry ($137,064 → $10,276.99) and Priya ($254,780 → $25,478) - Take-home pay
Salary minus all of the above, divided across 52 weeks, 26 fortnights or 12 months.
Rates at a glance
Resident rates for 2026–27 and 2025–26
From ATO guidance, as held in our rules files.
| Up to | 2026–27 | 2025–26 |
|---|---|---|
| $18,200 | 0% | 0% |
| $45,000 | 15% | 16% |
| $135,000 | 30% | 30% |
| $190,000 | 37% | 37% |
| Above | 45% | 45% |
| Item | 2026–27 | 2025–26 |
|---|---|---|
| Low income tax offset (max) | $700 | $700 |
| Medicare levy | 2% | 2% |
| Medicare levy low-income threshold (single) | $28,011 | $28,011 |
| Surcharge starts (single) | $105,000 | $101,000 |
| Study loan repayments start | $69,528 | $67,000 |
| Super guarantee rate | 12% | 12% |
| Concessional contributions cap | $32,500 | $30,000 |
Australia specifics
The income year, PAYG and your return
The income year starts on 1 July
The 2026–27 income year runs from 1 July 2026 to 30 June 2027. Tax returns for the year open after it ends, and most people lodge through myGov or a registered tax agent. New rates take effect on 1 July, so a payslip in June and one in July can differ even if your salary didn’t change.
PAYG withholding versus the tax you owe
Employers withhold tax from each pay using the ATO’s tax tables, which assume your pay continues at the same rate all year. This calculator shows the tax you owe for the year instead. The two usually land close together for a steady salary; differences come from bonuses, a job that started part-way through the year, deductions you claim at tax time, or not claiming the tax-free threshold from your main job.
Weekly, fortnightly or monthly
Fortnightly pay is the most common in Australia, followed by weekly and monthly. The calculator splits the year evenly across 26 fortnights; in a year with 27 pay days, each fortnight’s withholding is a little different.
Salary sacrifice and the cap
Salary sacrificed into super is taxed at 15% inside the fund instead of at your marginal rate, which is why it lowers your take-home pay by less than the amount you sacrifice. Employer super, salary sacrifice and personal deductible contributions together count towards the $32,500 concessional cap; the calculator warns if you go over.
Features
What this calculator does
- Resident, foreign resident and working holiday maker tax rates
- Low income tax offset
- Medicare levy with low-income shade-in and family reduction
- Medicare levy surcharge when you have no private hospital cover
- HELP and other study loan repayments (marginal system)
- Super guarantee shown as an employer cost; salary sacrifice to super
- Package including super or salary plus super
- Show working with the ATO source for each step
Limits
What this calculator doesn’t cover
- PAYG withholding from each pay (ATO Schedule 1 tax tables); this tool shows the annual liability and the difference is settled when you lodge your tax return
- Part-year residency (pro-rated tax-free threshold) and changes of residency during the year
- Medicare levy exemptions (full or half), the Seniors and pensioners tax offset (SAPTO) and its higher Medicare thresholds
- Private health insurance rebate and Lifetime Health Cover loading
- Medicare levy surcharge for part of a year, or when only a dependant lacks cover; spouse income other than taxable income for MLS purposes
- Deductions, other income (interest, dividends, capital gains, rental), net investment losses, exempt foreign employment income
- Excess concessional contributions (included in assessable income with a 15% offset) and Division 293 tax
- Working holiday makers who are Australian residents with income that is not working holiday taxable income; Medicare levy for resident working holiday makers
- Study loan overseas debtor obligations and voluntary repayments
FAQ
Questions people ask
What is the tax-free threshold?
Australian residents pay no income tax on the first $18,200 of taxable income each year. You can claim it from one employer at a time on your TFN declaration. Claiming it, or not, only changes how much is withheld from each pay — your tax for the year, shown here, is the same either way.
Is super paid on top of my salary or included?
Usually on top: employers must pay the super guarantee of 12% of ordinary time earnings into your fund in addition to your salary. Some job ads quote a “package” that includes super. Switch “Super” to “Included in package” and the calculator works out the salary part first — a $90,000 package means a salary of $80,357.14.
What is the Medicare levy surcharge?
If you don’t hold appropriate private hospital cover and your income for MLS purposes is above $105,000 as a single, you pay an extra 1% to 1.5% of income on top of the 2% Medicare levy. Family thresholds are higher. Untick private hospital cover to include it.
How are HELP repayments worked out now?
From 2025–26 compulsory HELP and other study loan repayments use a marginal system: you repay 15% of repayment income above $69,528 in 2026–27, rising to 17% above $129,717. Only the part above the threshold counts, so a small pay rise no longer triggers a large repayment.
What changed in the 2026–27 tax rates?
The rate on income from $18,201 to $45,000 fell from 16% to 15% on 1 July. On $90,000 that is worth $268.00 a year in our example. Further cuts legislated for later years are not included until their income year starts.
Do foreign residents and working holiday makers pay the same tax?
No. Foreign residents get no tax-free threshold and pay 30% from the first dollar, and don’t pay the Medicare levy. Working holiday makers (visa 417 or 462) pay 15% up to $45,000. Choose your residency under the inputs.
Does this include tax on crypto?
No. Disposing of crypto is usually a CGT event, which this pay calculator does not cover. CryptoTaxOwl’s Australia crypto tax calculator works that out from your exchange files.
Guides
Learn more
Keep going
Rates, related calculators and other countries
- Australian tax rates 2026–27Every rate and threshold with its official source
- Australian tax rates 2025–26Every rate and threshold with its official source
- Australia pay and tax guideIncome year, super and what each tool covers
- Salary to hourly calculatorHourly rate to annual salary
- Compare take-home pay by countryAustralia beside four other countries
- Savings goal calculatorPlan what to put aside from each pay
Other countries: US paycheck calculator · UK take-home pay calculator · Canada take-home pay calculator · Germany net salary calculator · compare countries
Sources
Sources and review
- Income Tax Rates Act 1986 (compilation C2026C00300, 1 Jul 2026), Sch 7 Pt I cl 2: 'C is the number of whole dollars in the taxable income'
- ATO: Tax rates – Australian resident (last updated 13 Aug 2026): 'Resident tax rates 2026–27' income year 1 July 2026 – 30 June 2027 (year i
- Medicare Levy Act 1986 (compilation C2026C00295, 1 Jul 2026): s6 rate 2%; s3 threshold amount $28,011, phase-in limit $35,013; s7(2) 10% sha
- ATO: 'Foreign residents are not required to pay the Medicare levy.' Working holiday makers treated as foreign residents for Medicare (engine
- ATO: Study and training loan repayment thresholds and rates (last updated 30 Jun 2026), Table 1 2026–27: nil to $69,528; 15c per $1 over $69
- ATO: Super guarantee (QC 18123, last updated 17 Apr 2026), Table 21: 1 July 2026 – 30 June 2027 12.00%; from 1 July 2026 calculated on quali
- ATO: Low income tax offset (QC 105020, last updated 8 Jun 2026): Australian residents; $700 up to $37,500; $700 − 5c per $1 over $37,500 to
- ATO: MLS income, thresholds and rates (last updated 22 Jun 2026): 2026–27 singles $105,000 / $123,000 / $164,000, families $210,000 / $246,0
- ATO: Contributions caps (last updated 11 Sep 2026): general concessional contributions cap from 1 July 2026 $32,500
- ATO: What payments are qualifying earnings (last updated 2 Sep 2026): salary sacrificed amounts that would otherwise be qualifying earnings
Rules au-2026-27-r1, checked against ATO publications on 7 October 2026. MoneyOtter has not had these rules independently reviewed by a tax professional; they are tested against official worked examples and an independent re-implementation. Page reviewed 8 October 2026 · How countries are verified · Changelog · Report an error