How It Is Worked Out
Resident rates from 1 July 2026, when the 16% rate fell to 15%. The low income tax offset and the Medicare levy phase-in for low incomes are included. Your employer also pays 12% super on top of your salary, and HELP study debt repayments are not included.
| Taxable income | Rate |
|---|---|
| A$0 to A$18,200 | 0% |
| A$18,201 to A$45,000 | 15% |
| A$45,001 to A$135,000 | 30% |
| A$135,001 to A$190,000 | 37% |
| Over A$190,000 | 45% |
Example: A$90,000 a year comes to about A$19,320 in tax and contributions, taking home A$70,680.
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