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Residents
Resident Tax Rates 2025–26
| Taxable Income | Tax on This Income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for each $1 over $190,000 |
Resident Tax Rates 2024–25
| Taxable Income | Tax on This Income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for each $1 over $190,000 |
The above rates do not include the Medicare levy of 2%.
Foreign residents
Foreign Resident Tax Rates 2025–26
| Taxable Income | Tax on This Income |
|---|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 – $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45c for each $1 over $190,000 |
Foreign Resident Tax Rates 2024–25
| Taxable Income | Tax on This Income |
|---|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 – $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45c for each $1 over $190,000 |
Foreign residents are not required to pay the Medicare levy.
Children
Tax Rates for Residents Under 18 (2025–26)
| Income | Tax Rates |
|---|---|
| $0 – $416 | Nil |
| $417 – $1,307 | Nil plus 66% of the excess over $416 |
| Over $1,307 | 45% of the total amount of income not excepted |
Tax Rates for Residents Under 18 (2024–25)
| Income | Tax Rates |
|---|---|
| $0 – $416 | Nil |
| $417 – $1,307 | Nil plus 66% of the excess over $416 |
| Over $1,307 | 45% of the total amount of income not excepted |
Working holiday makers
Working Holiday Maker Tax Rates 2025–26
| Taxable Income | Tax on This Income |
|---|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |
Working Holiday Maker Tax Rates 2024–25
| Taxable Income | Tax on This Income |
|---|---|
| $0 – $45,000 | 15c for each $1 |
| $45,001 – $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |
Calculators
A simple tax calculator is available to help you calculate the tax on your taxable income. The Income tax estimator gives you an estimate of the amount of your tax refund or debt, and takes into account.
Tax deducted from my pay
If you want to know how much your employer (or other payer) is required to withhold from payments to you, use ATO’s Tax withheld.