Individual income tax rates

These income tax rates show the amount of tax payable in every dollar for each income tax bracket depending on your circumstances.Find out about the tax rates for individual taxpayers who are:
Residents
Foreign residents
Children
Working holiday makers

Residents

These rates apply to individuals who are Australian residents for tax purposes.

Resident tax rates 2020–21

Resident tax rates 2020–21
Taxable income Tax on this income
0 – $18,200 Nil
$18,201 – $45,000 19c for each $1 over $18,200
$45,001 – $120,000 $5,092 plus 32.5c for each $1 over $45,000
$120,001 – $180,000 $29,467 plus 37c for each $1 over $120,000
$180,001 and over $51,667 plus 45c for each $1 over $180,000

The above rates do not include the Medicare levy of 2%.

Foreign residents

These rates apply to individuals who are foreign residents for tax purposes.

Foreign resident tax rates 2020–21

Foreign resident tax rates 2020–21
Taxable income Tax on this income
0 – $120,000 32.5c for each $1
$120,001 – $180,000 $39,000 plus 37c for each $1 over $120,000
$180,001 and over $61,200 plus 45c for each $1 over $180,000

Foreign residents are not required to pay the Medicare levy.

Children

If you are under the age of 18, and receive unearned income (for example, investment income), special rates apply.

See also:

Working holiday makers

These rates apply to working holiday maker income regardless of residency for tax purposes.

You are a working holiday maker if you have a visa subclass:

  • 417 (Working Holiday)
  • 462 (Work and Holiday).

Working holiday maker tax rates 2020–21

Working holiday maker tax rates 2020–21
Taxable income Tax on this income
$0 – $45,000 15%
$45,001 – $120,000 $6,750 plus 32.5c for each $1 over $45,000
$120,001 – $180,000 $31,125 plus 37c for each $1 over $120,000
$180,001 and over $53,325 plus 45c for each $1 over $180,000

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:

  • the Medicare levy
  • higher education loan scheme repayments
  • tax offsets
  • tax credits.

Tax deducted from your 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 calculator.

ATO’s other useful calculators include:

See also:
Individual income tax rates for prior years