Residents
These rates apply to individuals who are Australian residents for tax purposes.
Resident tax rates 2019–20
| Taxable income | Tax on this income |
|---|---|
| 0 – $18,200 | Nil |
| $18,201 – $37,000 | 19c for each $1 over $18,200 |
| $37,001 – $90,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $90,001 – $180,000 | $20,797 plus 37c for each $1 over $90,000 |
| $180,001 and over | $54,097 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%.
The above rates include changes announced in the 2018-19 Federal Budget.
See also:
Foreign residents
These rates apply to individuals who are foreign residents for tax purposes.
Foreign resident tax rates 2019–20
| Taxable income | Tax on this income |
|---|---|
| 0 – $90,000 | 32.5c for each $1 |
| $90,001 – $180,000 | $29,250 plus 37c for each $1 over $90,000 |
| $180,001 and over | $62,550 plus 45c for each $1 over $180,000 |
The above rates include changes implementing changes announced in the 2018-19 Federal Budget.
Foreign residents are not required to pay the Medicare levy.
The temporary budget repair levy ceased applying from 1 July 2017.
See also:
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 2019–20
| Taxable income | Tax on this income |
|---|---|
| $0 – $37,000 | 15c for each $1 |
| $37,001 – $90,000 | $5,550 plus 32.5c for each $1 over $37,000 |
| $90,001 – $180,000 | $22,775 plus 37c for each $1 over $90,000 |
| $180,001 and over | $56,075 plus 45c for each $1 over $180,000 |
The above rates include changes announced in the 2018-19 Federal Budget.
The temporary budget repair levy ceased applying from 1 July 2017.
See also:
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: