Australian tax rates 2025–26
Generated from the rules files behind the Australian pay calculator. Checked against ATO on 7 October 2026; not independently reviewed.
These are the 2025–26 income year rates for Australian residents, foreign residents and working holiday makers, together with the low income tax offset, Medicare levy and surcharge, study loan repayment thresholds and superannuation figures, from ATO publications.
Work out your own pay with the Australian pay calculator, or see the 2026–27 rates. Period covered: 1 July 2025 to 30 June 2026. File status: provisional — values are read from official publications but have not had a second-person review.
Rates at a glance
| Rate | From | To |
|---|---|---|
| 0% | $0 | $18,200 |
| 16% | $18,200 | $45,000 |
| 30% | $45,000 | $135,000 |
| 37% | $135,000 | $190,000 |
| 45% | $190,000 | no limit |
| Rate | From | To |
|---|---|---|
| 30% | $0 | $135,000 |
| 37% | $135,000 | $190,000 |
| 45% | $190,000 | no limit |
| Rate | From | To |
|---|---|---|
| 15% | $0 | $45,000 |
| 30% | $45,000 | $135,000 |
| 37% | $135,000 | $190,000 |
| 45% | $190,000 | no limit |
| Item | Value |
|---|---|
| Low income tax offset (maximum) | $700 |
| LITO withdrawal up to $37,500 | 0% |
| LITO withdrawal above $37,500 to $45,000 | 5% |
| LITO withdrawal above $45,000 | 1.5% |
| Medicare levy | 2% |
| Low-income threshold (single) / phase-in limit | $28,011 / $35,013 |
| Family threshold / per child | $47,238 / $4,338 |
| Medicare levy surcharge tier 1 (single over / family over) | 1% · $101,000 / $202,000 |
| Medicare levy surcharge tier 2 (single over / family over) | 1.25% · $118,000 / $236,000 |
| Medicare levy surcharge tier 3 (single over / family over) | 1.5% · $158,000 / $316,000 |
| Item | Value |
|---|---|
| Study loan repayment over $67,000 | $0 + 15% of the excess |
| Study loan repayment over $125,000 | $8,700 + 17% of the excess |
| Whole-income rate cap | 10% of repayment income above $179,285 |
| Super guarantee rate | 12% |
| Maximum super contribution base (year) | $62,500 |
| Concessional contributions cap | $30,000 |
Every parameter, with its source
Raw values as stored (rates as decimals, amounts in AUD). Each row links to the official page the value was read from, with the date it was read.
| Parameter | Value | Source |
|---|---|---|
taxableIncomeRounding.unit | 1 | legislation.gov.au · 2026-10-07 |
taxableIncomeRounding.mode | down | legislation.gov.au · 2026-10-07 |
incomeTax.resident | to 18200: 0; to 45000: 0.16; to 135000: 0.30; to 190000: 0.37; rest: 0.45 | ato.gov.au · 2026-10-07 |
incomeTax.foreignResident | to 135000: 0.30; to 190000: 0.37; rest: 0.45 | ato.gov.au · 2026-10-07 |
incomeTax.workingHolidayMaker | to 45000: 0.15; to 135000: 0.30; to 190000: 0.37; rest: 0.45 | ato.gov.au · 2026-10-07 |
lito.eligible.0 | resident | ato.gov.au · 2026-10-07 |
lito.maximum | 700 | ato.gov.au · 2026-10-07 |
lito.withdrawal | to 37500: 0; to 45000: 0.05; rest: 0.015 | ato.gov.au · 2026-10-07 |
medicareLevy.eligible.0 | resident | ato.gov.au · 2026-10-07 |
medicareLevy.rate | 0.02 | legislation.gov.au · 2026-10-07 |
medicareLevy.lowIncome.threshold | 28011 | ato.gov.au · 2026-10-07 |
medicareLevy.lowIncome.phaseInLimit | 35013 | ato.gov.au · 2026-10-07 |
medicareLevy.lowIncome.shadeInRate | 0.10 | ato.gov.au · 2026-10-07 |
medicareLevy.family.threshold | 47238 | ato.gov.au · 2026-10-07 |
medicareLevy.family.perChild | 4338 | ato.gov.au · 2026-10-07 |
medicareLevy.family.reductionRate | 0.08 | ato.gov.au · 2026-10-07 |
medicareLevySurcharge.eligible.0 | resident | ato.gov.au · 2026-10-07 |
medicareLevySurcharge.single | over 101000: 0.01; over 118000: 0.0125; over 158000: 0.015 | ato.gov.au · 2026-10-07 |
medicareLevySurcharge.family | over 202000: 0.01; over 236000: 0.0125; over 316000: 0.015 | ato.gov.au · 2026-10-07 |
medicareLevySurcharge.familyIncreasePerChildAfterFirst | 1500 | ato.gov.au · 2026-10-07 |
medicareLevySurcharge.marriedPersonMinIncome | 28011 | legislation.gov.au · 2026-10-07 |
studyLoan.system | marginal | ato.gov.au · 2026-10-07 |
studyLoan.table | over 67000: 0.15; over 125000: 0.17 | ato.gov.au · 2026-10-07 |
studyLoan.wholeIncome.over | 179285 | ato.gov.au · 2026-10-07 |
studyLoan.wholeIncome.rate | 0.10 | ato.gov.au · 2026-10-07 |
superannuation.guaranteeRate | 0.12 | ato.gov.au · 2026-10-07 |
superannuation.maxContributionBase.amount | 62500 | ato.gov.au · 2026-10-07 |
superannuation.maxContributionBase.per | quarter | ato.gov.au · 2026-10-07 |
superannuation.maxContributionBase.periodsPerYear | 4 | ato.gov.au · 2026-10-07 |
superannuation.concessionalCap | 30000 | ato.gov.au · 2026-10-07 |
superannuation.salarySacrificeCountsForSg | true | ato.gov.au · 2026-10-07 |
Download the data
The rules files are published as JSON under a Creative Commons Attribution 4.0 licence. Please credit “MoneyOtter rules data” and link back to this page.
- Australia (national.json) — revision 1, provisional
Not covered here: capital gains. These tables cover employment income only. Gains from selling shares, property or crypto follow separate rules; for crypto, CryptoTaxOwl works out the tax from exchange files.