Methodology and Sources
Every figure on this site comes from one calculation engine and the ATO rates listed below. Rates were last checked against the ATO on 12 October 2026.
Calculations run in your browser. Nothing you type into a calculator is sent to a server or to analytics.
For a plain-English guide to this year’s brackets, the Medicare levy and HECS-HELP thresholds, see Australian tax rates.
How the calculation works
- Annual pay. The amount you enter is converted to a year: × 12 for monthly, × 26 for fortnightly, × 52 for weekly and × hours per week × 52 for hourly pay.
- Super. By default super guarantee is added on top of your pay. If your pay includes super, base salary = package ÷ (1 + super guarantee rate), up to the maximum contribution base.
- Taxable income is your base salary plus any other income, less deductions, in whole dollars (cents are dropped, as the ATO does). From 2026–27, residents with salary or wages get the standard deduction for work-related expenses automatically: the lower of $1,000 and their labour income, reduced dollar for dollar by work-related expenses they claim.
- Income tax uses the ATO’s published form for each bracket: base amount plus the rate for each dollar over the threshold.
- Low income tax offset reduces income tax for residents and cannot take it below zero.
- Medicare levy is 2% of taxable income. Below the low-income threshold it is nil; between the lower and upper thresholds it is the lesser of 10c for each dollar over the lower threshold and the full 2%.
- Medicare levy surcharge applies only if you do not have private hospital cover. The tier is set by income for surcharge purposes, and the rate is charged on taxable income plus reportable fringe benefits.
- HECS-HELP repayments use the marginal method that applies from 2025–26: a rate on the income above each threshold, and in the top band a flat percentage of total repayment income.
- Take-home pay is base salary minus income tax, Medicare levy, any surcharge and any HECS-HELP repayment. Pay-cycle figures divide the annual result by 12, 26 (or 27), 52, working days (5 × 52) or hours (hours per week × 52).
- Payslip withholding follows the ATO’s Schedule 1 statement of formulas: weekly earnings with cents dropped plus 99 cents, y = a × x − b, rounded to the nearest dollar, then converted to fortnightly (× 2) or monthly (× 13 ÷ 3). With a HECS-HELP debt the Schedule 8 study loan component, worked out the same way, is added. Tax offsets claimed on a withholding declaration reduce each pay by 1.9% (weekly), 3.8% (fortnightly), 8.3% (monthly) or 25% (quarterly) of the yearly amount.
All money arithmetic is done in whole cents, with halves rounded up, so results do not drift from floating-point error.
Rates for 2026–27
Resident income tax Verified
| Taxable income | Tax on this income |
|---|---|
| 0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
Source: Tax rates – Australian resident, ATO, last updated 13 August 2026.
Foreign resident income tax Not yet published
The ATO foreign resident rates page (updated 1 June 2026) lists rates only up to 2025–26. Schedule 1 scale 3 for 2026–27 is consistent with unchanged rates, but no 2026–27 rate table is published, so none is recorded here.
Source: Tax rates – foreign resident, ATO, last updated 1 June 2026. Foreign residents do not pay the Medicare levy and cannot claim the low income tax offset.
Working holiday maker income tax Verified
| 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 |
Source: Schedule 15 – Tax table for working holiday makers (working holiday makers income tax rates, payments from 1 July 2026), ATO, last updated 17 June 2026. Used by the working holiday tax calculator.
Low income tax offset Verified
| Taxable income | Offset |
|---|---|
| $37,500 or less | $700 |
| $37,501 – $45,000 | $700 minus 5c for each $1 over $37,500 |
| $45,001 – $66,666 | $325 minus 1.5c for each $1 over $45,000 |
| $66,667 and over | Nil |
Source: Low income tax offset, ATO, last updated 8 June 2026. The ATO page states the current LITO rules without naming income years.
Medicare levy Provisional
- Rate: 2% of taxable income
- Single low-income thresholds: nil up to $28,011; shaded in at 10c for each $1 over $28,011; full levy from $35,013
- Family thresholds: lower $47,238 plus $4,338 per dependent child; upper threshold not yet published. The family reduction is not yet used by the calculators.
The ATO has not yet published 2026–27 Medicare levy low-income thresholds for assessment. These are the figures the ATO's 2026–27 Schedule 1 states for withholding ($28,011 / $35,013); they equal the 2025–26 thresholds.
Source: Schedule 1 – Statement of formulas for calculating amounts to be withheld (from 1 July 2026), ATO, last updated 17 June 2026.
Medicare levy surcharge Verified
| Tier | Singles | Families | Rate |
|---|---|---|---|
| Base tier | $105,000 or less | $210,000 or less | 0% |
| Tier 1 | $105,001 – $123,000 | $210,001 – $246,000 | 1% |
| Tier 2 | $123,001 – $164,000 | $246,001 – $328,000 | 1.25% |
| Tier 3 | $164,001 or more | $328,001 or more | 1.5% |
Source: Medicare levy surcharge income, thresholds and rates, ATO, last updated 22 June 2026. Family thresholds rise by $1,500 for each dependent child after the first.
HECS-HELP compulsory repayments Verified
| Repayment income | Repayment |
|---|---|
| 0 – $69,528 | Nil |
| $69,529 – $129,717 | 15c for each $1 over $69,528 |
| $129,718 – $186,050 | $9,028 plus 17c for each $1 over $129,717 |
| $186,051 and over | 10% of your total repayment income |
Source: Study and training loan repayment thresholds and rates, ATO, last updated 30 June 2026.
Standard deduction for work-related expenses Verified
Up to $1,000. Applied automatically for Australian residents with assessable labour income (such as salary and wages). The lower of $1,000 and total labour income, reduced dollar for dollar by work-related expenses claimed.
Source: Standard deduction for work-related expenses, ATO, last updated 14 September 2026.
Super Verified
- Super guarantee: 12% (source, last updated 17 April 2026)
- Maximum contribution base: $270,830 per year
- Concessional contributions cap: $32,500 (source, last updated 11 September 2026)
HECS-HELP withholding (Schedule 8) Verified
Source: Schedule 8 – Statement of formulas for calculating study and training support loans components (from 1 July 2026), ATO, published 17 June 2026.
Study loan component: Tax-free threshold claimed or foreign resident
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $1,337 | 0.00 | 0.0000 |
| Less than $2,494 | 0.15 | 200.5615 |
| Less than $3,577 | 0.17 | 250.4527 |
| All higher earnings | 0.10 | 0.0000 |
Study loan component: No tax-free threshold claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $987 | 0.00 | 0.0000 |
| Less than $2,144 | 0.15 | 148.0615 |
| Less than $2,727 | 0.17 | 190.9527 |
| All higher earnings | 0.10 | 0.0000 |
PAYG withholding (Schedule 1) Verified
Source: Schedule 1 – Statement of formulas for calculating amounts to be withheld (from 1 July 2026), ATO, published 17 June 2026.
Scale 1 — tax-free threshold not claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $188 | 0.1500 | 0.1500 |
| Less than $371 | 0.2084 | 11.0185 |
| Less than $515 | 0.1790 | 0.1066 |
| Less than $932 | 0.3227 | 74.1674 |
| Less than $2,246 | 0.3200 | 71.6508 |
| Less than $3,303 | 0.3900 | 228.8816 |
| All higher earnings | 0.4700 | 493.1893 |
Scale 2 — tax-free threshold claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $362 | 0.0000 | 0.0000 |
| Less than $538 | 0.1500 | 54.3462 |
| Less than $673 | 0.2500 | 108.2135 |
| Less than $721 | 0.1700 | 54.3473 |
| Less than $865 | 0.1790 | 60.8377 |
| Less than $1,282 | 0.3227 | 185.1935 |
| Less than $2,596 | 0.3200 | 181.7319 |
| Less than $3,653 | 0.3900 | 363.4627 |
| All higher earnings | 0.4700 | 655.7704 |
Scale 3 — foreign residents
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $2,596 | 0.3000 | 0.3000 |
| Less than $3,653 | 0.3700 | 181.7308 |
| All higher earnings | 0.4500 | 474.0385 |
Scale 5 — full Medicare levy exemption
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $362 | 0.0000 | 0.0000 |
| Less than $721 | 0.1500 | 54.3462 |
| Less than $865 | 0.1590 | 60.8365 |
| Less than $1,282 | 0.3027 | 185.1923 |
| Less than $2,596 | 0.3000 | 181.7308 |
| Less than $3,653 | 0.3700 | 363.4615 |
| All higher earnings | 0.4500 | 655.7692 |
Scale 6 — half Medicare levy exemption
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $362 | 0.0000 | 0.0000 |
| Less than $721 | 0.1500 | 54.3462 |
| Less than $865 | 0.1590 | 60.8365 |
| Less than $908 | 0.3027 | 185.1923 |
| Less than $1,135 | 0.3527 | 230.6135 |
| Less than $1,282 | 0.3127 | 185.1923 |
| Less than $2,596 | 0.3100 | 181.7308 |
| Less than $3,653 | 0.3800 | 363.4615 |
| All higher earnings | 0.4600 | 655.7692 |
Rates for 2025–26
Resident income tax Verified
| 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 |
Source: Tax rates – Australian resident, ATO, last updated 13 August 2026.
Foreign resident income tax Verified
| 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 |
Source: Tax rates – foreign resident, ATO, last updated 1 June 2026. Foreign residents do not pay the Medicare levy and cannot claim the low income tax offset.
Working holiday maker income tax Verified
| 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 |
Source: Tax rates – working holiday maker, ATO, last updated 1 June 2026. Used by the working holiday tax calculator.
Low income tax offset Verified
| Taxable income | Offset |
|---|---|
| $37,500 or less | $700 |
| $37,501 – $45,000 | $700 minus 5c for each $1 over $37,500 |
| $45,001 – $66,666 | $325 minus 1.5c for each $1 over $45,000 |
| $66,667 and over | Nil |
Source: Low income tax offset, ATO, last updated 8 June 2026. The ATO page states the current LITO rules without naming income years.
Medicare levy Verified
- Rate: 2% of taxable income
- Single low-income thresholds: nil up to $28,011; shaded in at 10c for each $1 over $28,011; full levy from $35,013
- Family thresholds: lower $47,238 plus $4,338 per dependent child; upper $59,047 plus $5,423 per dependent child. The family reduction is not yet used by the calculators.
Source: Medicare levy reduction for low-income earners, ATO, last updated 30 June 2026.
Medicare levy surcharge Verified
| Tier | Singles | Families | Rate |
|---|---|---|---|
| Base tier | $101,000 or less | $202,000 or less | 0% |
| Tier 1 | $101,001 – $118,000 | $202,001 – $236,000 | 1% |
| Tier 2 | $118,001 – $158,000 | $236,001 – $316,000 | 1.25% |
| Tier 3 | $158,001 or more | $316,001 or more | 1.5% |
Source: Medicare levy surcharge income, thresholds and rates, ATO, last updated 22 June 2026. Family thresholds rise by $1,500 for each dependent child after the first.
HECS-HELP compulsory repayments Verified
| Repayment income | Repayment |
|---|---|
| 0 – $67,000 | Nil |
| $67,001 – $125,000 | 15c for each $1 over $67,000 |
| $125,001 – $179,285 | $8,700 plus 17c for each $1 over $125,000 |
| $179,286 and over | 10% of your total repayment income |
Source: Study and training loan repayment thresholds and rates, ATO, last updated 30 June 2026.
Standard deduction for work-related expenses Not available
The ATO states the standard deduction is not available for Tax Time 2025–26; it first applies in 2026–27.
Super Verified
- Super guarantee: 12% (source, last updated 17 April 2026)
- Maximum contribution base: $62,500 per quarter ($250,000 a year, assuming four equal quarters)
- Concessional contributions cap: $30,000 (source, last updated 11 September 2026)
HECS-HELP withholding (Schedule 8) Verified
Source: Schedule 8 – Statement of formulas for calculating study and training support loans components (24 September 2025 to 30 June 2026), ATO, last updated 9 September 2025. This schedule applied from 24 September 2025. Payments from 1 July to 23 September 2025 used the earlier schedule, which is not modelled.
Study loan component: Tax-free threshold claimed or foreign resident
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $1,288 | 0.00 | 0.0000 |
| Less than $2,403 | 0.15 | 193.2692 |
| Less than $3,447 | 0.17 | 241.3462 |
| All higher earnings | 0.10 | 0.0000 |
Study loan component: No tax-free threshold claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $938 | 0.00 | 0.0000 |
| Less than $2,053 | 0.15 | 140.7692 |
| Less than $2,597 | 0.17 | 181.8462 |
| All higher earnings | 0.10 | 0.0000 |
PAYG withholding (Schedule 1) Verified
Source: Schedule 1 – Statement of formulas for calculating amounts to be withheld (1 July 2024 to 30 June 2026), ATO, published 17 June 2024. The ATO did not reissue Schedule 1 for 2025–26; the schedule published 17 June 2024 applied from 1 July 2024 to 30 June 2026.
Scale 1 — tax-free threshold not claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $150 | 0.1600 | 0.1600 |
| Less than $371 | 0.2117 | 7.7550 |
| Less than $515 | 0.1890 | -0.6702 |
| Less than $932 | 0.3227 | 68.2367 |
| Less than $2,246 | 0.3200 | 65.7202 |
| Less than $3,303 | 0.3900 | 222.9510 |
| All higher earnings | 0.4700 | 487.2587 |
Scale 2 — tax-free threshold claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $361 | 0.0000 | 0.0000 |
| Less than $500 | 0.1600 | 57.8462 |
| Less than $625 | 0.2600 | 107.8462 |
| Less than $721 | 0.1800 | 57.8462 |
| Less than $865 | 0.1890 | 64.3365 |
| Less than $1,282 | 0.3227 | 180.0385 |
| Less than $2,596 | 0.3200 | 176.5769 |
| Less than $3,653 | 0.3900 | 358.3077 |
| All higher earnings | 0.4700 | 650.6154 |
Scale 3 — foreign residents
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $2,596 | 0.3000 | 0.3000 |
| Less than $3,653 | 0.3700 | 181.7308 |
| All higher earnings | 0.4500 | 474.0385 |
Scale 5 — full Medicare levy exemption
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $361 | 0.0000 | 0.0000 |
| Less than $721 | 0.1600 | 57.8462 |
| Less than $865 | 0.1690 | 64.3365 |
| Less than $1,282 | 0.3027 | 180.0385 |
| Less than $2,596 | 0.3000 | 176.5769 |
| Less than $3,653 | 0.3700 | 358.3077 |
| All higher earnings | 0.4500 | 650.6154 |
Scale 6 — half Medicare levy exemption
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $361 | 0.0000 | 0.0000 |
| Less than $721 | 0.1600 | 57.8462 |
| Less than $843 | 0.1690 | 64.3365 |
| Less than $865 | 0.2190 | 106.4962 |
| Less than $1,053 | 0.3527 | 222.1981 |
| Less than $1,282 | 0.3127 | 180.0385 |
| Less than $2,596 | 0.3100 | 176.5769 |
| Less than $3,653 | 0.3800 | 358.3077 |
| All higher earnings | 0.4600 | 650.6154 |
Rates for 2024–25
Resident income tax Verified
| 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 |
Source: Tax rates – Australian resident, ATO, last updated 13 August 2026.
Foreign resident income tax Verified
| 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 |
Source: Tax rates – foreign resident, ATO, last updated 1 June 2026. Foreign residents do not pay the Medicare levy and cannot claim the low income tax offset.
Working holiday maker income tax Verified
| 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 |
Source: Tax rates – working holiday maker, ATO, last updated 1 June 2026. Used by the working holiday tax calculator.
Low income tax offset Verified
| Taxable income | Offset |
|---|---|
| $37,500 or less | $700 |
| $37,501 – $45,000 | $700 minus 5c for each $1 over $37,500 |
| $45,001 – $66,666 | $325 minus 1.5c for each $1 over $45,000 |
| $66,667 and over | Nil |
Source: Low income tax offset, ATO, last updated 8 June 2026. The ATO page states the current LITO rules without naming income years.
Medicare levy Verified
- Rate: 2% of taxable income
- Single low-income thresholds: nil up to $27,222; shaded in at 10c for each $1 over $27,222; full levy from $34,027
- Family thresholds: lower threshold not recorded; upper $57,383. The family reduction is not yet used by the calculators.
Family thresholds other than the upper limit are not recorded; the family reduction is not modelled.
Source: myTax 2025 Medicare levy reduction or exemption, ATO, last updated 2 June 2025.
Medicare levy surcharge Verified
| Tier | Singles | Families | Rate |
|---|---|---|---|
| Base tier | $97,000 or less | $194,000 or less | 0% |
| Tier 1 | $97,001 – $113,000 | $194,001 – $226,000 | 1% |
| Tier 2 | $113,001 – $151,000 | $226,001 – $302,000 | 1.25% |
| Tier 3 | $151,001 or more | $302,001 or more | 1.5% |
Source: Medicare levy surcharge income, thresholds and rates, ATO, last updated 22 June 2026. Family thresholds rise by $1,500 for each dependent child after the first.
HECS-HELP compulsory repayments Verified
| Repayment income | Repayment |
|---|---|
| Below $54,435 | Nil |
| $54,435 – $62,850 | 1% of your total repayment income |
| $62,851 – $66,620 | 2% of your total repayment income |
| $66,621 – $70,618 | 2.5% of your total repayment income |
| $70,619 – $74,855 | 3% of your total repayment income |
| $74,856 – $79,346 | 3.5% of your total repayment income |
| $79,347 – $84,107 | 4% of your total repayment income |
| $84,108 – $89,154 | 4.5% of your total repayment income |
| $89,155 – $94,503 | 5% of your total repayment income |
| $94,504 – $100,174 | 5.5% of your total repayment income |
| $100,175 – $106,185 | 6% of your total repayment income |
| $106,186 – $112,556 | 6.5% of your total repayment income |
| $112,557 – $119,309 | 7% of your total repayment income |
| $119,310 – $126,467 | 7.5% of your total repayment income |
| $126,468 – $134,056 | 8% of your total repayment income |
| $134,057 – $142,100 | 8.5% of your total repayment income |
| $142,101 – $150,626 | 9% of your total repayment income |
| $150,627 – $159,663 | 9.5% of your total repayment income |
| $159,664 and over | 10% of your total repayment income |
Source: Study and training loan repayment thresholds and rates, ATO, last updated 30 June 2026.
Standard deduction for work-related expenses Not available
Not available before 2026–27.
Super Verified
- Super guarantee: 11.5% (source, last updated 17 April 2026)
- Maximum contribution base: $65,070 per quarter ($260,280 a year, assuming four equal quarters)
- Concessional contributions cap: $30,000 (source, last updated 11 September 2026)
HECS-HELP withholding (Schedule 8) Not modelled
HELP withholding for 2024–25 used an earlier schedule that is not modelled.
PAYG withholding (Schedule 1) Verified
Source: Schedule 1 – Statement of formulas for calculating amounts to be withheld (1 July 2024 to 30 June 2026), ATO, published 17 June 2024. The schedule published 17 June 2024 applied from 1 July 2024 to 30 June 2026.
Scale 1 — tax-free threshold not claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $150 | 0.1600 | 0.1600 |
| Less than $371 | 0.2117 | 7.7550 |
| Less than $515 | 0.1890 | -0.6702 |
| Less than $932 | 0.3227 | 68.2367 |
| Less than $2,246 | 0.3200 | 65.7202 |
| Less than $3,303 | 0.3900 | 222.9510 |
| All higher earnings | 0.4700 | 487.2587 |
Scale 2 — tax-free threshold claimed
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $361 | 0.0000 | 0.0000 |
| Less than $500 | 0.1600 | 57.8462 |
| Less than $625 | 0.2600 | 107.8462 |
| Less than $721 | 0.1800 | 57.8462 |
| Less than $865 | 0.1890 | 64.3365 |
| Less than $1,282 | 0.3227 | 180.0385 |
| Less than $2,596 | 0.3200 | 176.5769 |
| Less than $3,653 | 0.3900 | 358.3077 |
| All higher earnings | 0.4700 | 650.6154 |
Scale 3 — foreign residents
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $2,596 | 0.3000 | 0.3000 |
| Less than $3,653 | 0.3700 | 181.7308 |
| All higher earnings | 0.4500 | 474.0385 |
Scale 5 — full Medicare levy exemption
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $361 | 0.0000 | 0.0000 |
| Less than $721 | 0.1600 | 57.8462 |
| Less than $865 | 0.1690 | 64.3365 |
| Less than $1,282 | 0.3027 | 180.0385 |
| Less than $2,596 | 0.3000 | 176.5769 |
| Less than $3,653 | 0.3700 | 358.3077 |
| All higher earnings | 0.4500 | 650.6154 |
Scale 6 — half Medicare levy exemption
| Weekly earnings (x) | a | b |
|---|---|---|
| Less than $361 | 0.0000 | 0.0000 |
| Less than $721 | 0.1600 | 57.8462 |
| Less than $843 | 0.1690 | 64.3365 |
| Less than $865 | 0.2190 | 106.4962 |
| Less than $1,053 | 0.3527 | 222.1981 |
| Less than $1,282 | 0.3127 | 180.0385 |
| Less than $2,596 | 0.3100 | 176.5769 |
| Less than $3,653 | 0.3800 | 358.3077 |
| All higher earnings | 0.4600 | 650.6154 |
Employment rules (Fair Work)
The hourly and weekly calculators also use these rules from the Fair Work Ombudsman:
- Casual loading: 25%, the loading for casuals on the National Minimum Wage. Awards and agreements set their own casual rates. (Minimum wages fact sheet)
- Standard full-time week: 38 hours, the National Employment Standards maximum ordinary hours. (Hours of work)
- Annual leave: 4 weeks a year for full-time and part-time employees; casuals get none. (Annual leave)
- National Minimum Wage from 1 July 2026: $26.44 an hour or $1,004.90 a week. (Minimum wages fact sheet)
Conversions: hourly rate × hours per week × weeks = annual pay; annual pay ÷ (hours per week × weeks) = hourly rate. With casual loading, the hourly rate is multiplied by 1.25 before converting. Weekly pay is annual pay ÷ 52.
Contractor (sole trader) calculations
- Income is the rate excluding GST × billable days (or × hours per day × billable days).
- Taxable income = income − business expenses − personal super contributions. Personal contributions are treated as tax deductible and counted as reportable super contributions for HECS-HELP and Medicare levy surcharge income.
- Client-paid super: when the contract is mainly for the contractor’s labour, the client pays super guarantee on the income, up to the maximum contribution base. (ATO)
- Small business income tax offset 2026–27: 16% of the tax on net small business income, up to $1,000, for aggregated turnover under $5,000,000. Net small business income is income − business expenses; personal super contributions are not deducted from it. Optional, because personal services income is excluded unless earned by a personal services business. (ATO)
- Small business income tax offset 2025–26: 16% of the tax on net small business income, up to $1,000, for aggregated turnover under $5,000,000. Net small business income is income − business expenses; personal super contributions are not deducted from it. Optional, because personal services income is excluded unless earned by a personal services business. (ATO)
- Small business income tax offset 2024–25: 16% of the tax on net small business income, up to $1,000, for aggregated turnover under $5,000,000. Net small business income is income − business expenses; personal super contributions are not deducted from it. Optional, because personal services income is excluded unless earned by a personal services business. (ATO)
- GST 2026–27: 10%; registration required from $75,000 GST turnover. GST is excluded from income. (How GST works, registering for GST)
- GST 2025–26: 10%; registration required from $75,000 GST turnover. GST is excluded from income. (How GST works, registering for GST)
- GST 2024–25: 10%; registration required from $75,000 GST turnover. GST is excluded from income. (How GST works, registering for GST)
- Our interpretation: the ATO bases the offset on “basic income tax liability”, which the calculator takes as income tax on taxable income before offsets. The offset and the low income tax offset together cannot reduce income tax below nil.
- Matching a salary: the calculator finds the smallest income (to the cent) whose take-home pay equals the employee’s take-home pay, with super matched either by the contractor’s own deductible contribution or by the client. Day and hourly rates are rounded up to the cent.
- Default billable days: 260 weekdays − 20 days’ annual leave − 10 days’ personal leave (Fair Work) − 10 public holidays (an assumption; the number differs by state) = 220. Default hours per day: 38 ÷ 5 = 7.6.
HECS payoff, reverse salary and pro rata
- HECS-HELP repayment: the compulsory repayment uses the year’s HECS-HELP rates above, with repayment income taken as taxable income (salary less the standard deduction).
- HECS-HELP payoff projection: for each income year, voluntary repayments are taken off first, then indexation is added on 1 June, then that year’s compulsory repayment is credited, as it is when the tax return is assessed after 30 June. The compulsory repayment grows each year by the pay-rise assumption, which means thresholds are assumed to rise at the same rate. The default indexation is the latest ATO rate, 2.8% on 1 June 2026 (Study and training loan indexation rates, ATO, last updated 17 April 2026). Future rates are unknown. Projections stop at 40 years.
- Reverse salary: the calculator searches salaries by repeated halving until it finds the smallest salary, to the cent, whose take-home pay reaches the target. Weekly, fortnightly and monthly targets are multiplied by 52, 26 and 12.
- Pro rata salary: FTE = days worked ÷ full-time days, or hours worked ÷ full-time hours. Pro rata salary = full-time salary × FTE. Annual leave = 4 weeks × weekly hours (Fair Work); paid sick and carer’s leave = weekly hours × 52 ÷ 26 (Fair Work).
Super, salary sacrifice and job offers
- Contributions tax: 15% of concessional contributions (ATO, last updated 15 January 2026).
- Salary sacrifice: taxable income falls by the amount sacrificed; super guarantee is still paid on the salary before the sacrifice; the sacrificed amount is a reportable super contribution for Medicare levy surcharge income and HECS-HELP repayment income (ATO, last updated 11 August 2026). Concessional contributions over the general cap are flagged but their extra tax is not calculated; carry-forward amounts ($500,000 total super balance limit, 5 years) are explained but not modelled (ATO, last updated 2 July 2026).
- Division 293: 15% of the lesser of concessional contributions (excluding any excess) and the amount by which taxable income plus those contributions exceeds $250,000. Reportable fringe benefits and investment losses, which also count, are not entered (ATO, last updated 24 August 2026).
- Non-concessional cap: $120,000 for 2025–26 and $130,000 for 2026–27 (ATO, last updated 7 May 2026).
- Super projection: yearly, in dollars of the day. Pay, the maximum contribution base and the concessional cap (in $2,500 steps) rise with wages; super guarantee at the current rate; extra contributions trimmed to the cap; 15% contributions tax; dollar fees and premiums rising with inflation of 2.5%; contributions, fees and premiums mid-year (half a year’s return); a full year’s return on the opening balance. Balances are shown in today’s dollars by dividing by 3.7% a year. Default returns, fees, insurance and inflation are those of the Moneysmart superannuation calculator (ASIC), checked 12 October 2026. Not modelled: the low income super tax offset, co-contributions and Division 293.
- Compare job offers: a package including super at the super guarantee rate is split as for the pay calculator; at a higher employer rate, base salary = package ÷ (1 + rate). Take-home pay per hour = take-home pay ÷ (hours a week × (52 − weeks of paid leave)).
Overtime and penalty rates
- Default rates: the General Retail Industry Award 2020 (MA000004), Table 11—Overtime rates and Table 12—Penalty rates, consolidated to 1 July 2026 (Fair Work, checked 13 October 2026). They are an example; every multiplier can be changed.
- Pay: hours × base rate × multiplier, each rate rounded to the cent. Casuals get the casual loading added to every multiplier in percentage points, as in that award. Overtime is daily: the first 3 hours Monday to Saturday at the first overtime rate, the rest at the second; Sunday and public holiday overtime at their own rates. A public holiday tick overrides the day of the week.
- Tax and super: tax withheld is the ATO weekly tax table amount for the week’s gross pay. Super is 12% of qualifying earnings, which include penalty rates and casual loading but not overtime (ATO, last updated 2 September 2026).
- Not modelled: minimum shift lengths, allowances, shiftwork loadings, broken shifts, junior rates and weekly overtime triggers.
Bonus and second job tax
- Bonus withholding: Schedule 5, Method A (ATO, published 17 June 2026). Normal pay and the bonus share (bonus ÷ 52, 26 or 12) are taken in whole dollars; the extra Schedule 1 withholding (and Schedule 8 study loan component, if ticked) on one period’s pay with the share added is multiplied by the number of periods, and limited to 47% of the bonus in whole dollars. Tested against the ATO’s example 1 ($641 total).
- Bonus at tax time: the extra income tax, Medicare levy and HECS-HELP on the year’s pay with the bonus, compared with what was withheld from the bonus. Normal pay is assumed to continue for the whole year.
- Second job: each job withholds with scale 2 if it has the tax-free threshold and scale 1 if not, plus the study loan component if ticked; a year’s withholding is the per-pay amount times 52, 26 or 12. Tax for the year is worked out once on both incomes together (with one standard deduction from 2026–27). Tested against the ATO’s example for Sue ($1,168 refund, 2025–26) (ATO, last updated 5 June 2026).
Annual leave, long service leave and redundancy
- Annual leave: ordinary hours a week × 4 weeks (5 for qualifying shiftworkers) × years employed, less leave taken; value at the base hourly rate plus any leave loading entered (Fair Work, checked 13 October 2026).
- Long service leave: years of continuous service × each state’s rate (8.67 weeks per 10 years in NSW, QLD, WA, TAS and the ACT; 1 week per 60 weeks in VIC; 1.3 weeks per completed year in SA and the NT), less leave taken. When leave can be taken, and when it is paid out on leaving, follow the state rules and sources on each state page. Block entitlements after 10 years (for example 4.33 weeks per further 5 years) are shown as a continuous accrual.
- Redundancy pay: the NES scale by completed years (Fair Work), or the weeks entered. For a genuine redundancy, redundancy pay and pay in lieu of notice are tax-free up to $13,598 + $6,801 × completed years in 2026–27; the excess is taxed at 17% or 32% up to the ETP cap ($270,000), 47% above (ATO, last updated 17 April 2026). Unused annual leave, loading and long service leave on a genuine redundancy are taxed at 32% (Schedule 7). Otherwise the ETP cap is the smaller of the ETP cap and $180,000 less other taxable income, and unused leave is taxed at marginal rates with that income. The result is the final tax, not the amount withheld.
Working holiday and foreign resident tax
- Working holiday makers: income tax at the working holiday maker rates on all taxable income, with no tax-free threshold, offsets or Medicare levy (most working holiday makers are foreign residents for tax). The 2026–27 rates are the income tax rates in ATO Schedule 15, which applies to payments from 1 July 2026 (published 17 June 2026); the ATO rates page lists rates to 2025–26.
- Foreign residents: foreign resident rates, with no tax-free threshold or Medicare levy. Available for 2025–26 only, because the ATO has not published 2026–27 foreign resident rates.
- Super on departure: super guarantee on the pay, less 15% contributions tax, less DASP tax on the taxed element at 65% (working holiday makers) or 35% (others), ignoring fund earnings and fees.
GST, budget planner and payslips
- GST: adding GST = price × 10%; removing GST = price ÷ 11. Both are rounded to the nearest cent, half a cent up, the ATO rule for a tax invoice with one taxable sale (Tax invoices, ATO, last updated 18 September 2026). Removing GST is worked out in whole cents so that one-eleventh stays exact.
- Budget planner: each expense is converted to the budget period through a yearly amount (52 weeks, 26 fortnights, 12 months, 4 quarters) and rounded to the cent. The savings target is a percentage of take-home pay. Expenses are stored only in the browser; only take-home pay and the period go in the page address.
- Payslip generator: required fields from the Fair Work Ombudsman (Pay slips, checked 12 October 2026). Tax withheld is the tax withheld calculator’s result for the gross pay (ordinary pay plus allowance), including the HECS-HELP component when ticked. Super is the chosen rate (at least the super guarantee rate) on ordinary pay only, because allowances are not always ordinary time earnings. Deductions come off after tax. Names, the ABN and fund details are never stored or put in the page address.
State and territory data
Income tax is federal, so the state pages use the same engine as every other calculator. Their state sections come from these official pages:
New South Wales
- NSW public holidays (NSW Government, updated 16 July 2026; checked 12 October 2026)
- Long service leave (NSW Industrial Relations, updated 12 October 2026; checked 12 October 2026)
- Payroll tax thresholds and rates (Revenue NSW, updated 1 July 2026; checked 12 October 2026)
Victoria
- Victorian public holidays 2026 (Business Victoria, updated 21 May 2026; checked 12 October 2026)
- Victorian public holidays 2027 (Business Victoria, updated 2 December 2025; checked 12 October 2026)
- Long service leave (Workforce Inspectorate Victoria, updated 12 December 2025; checked 12 October 2026)
- Payroll tax (current rates) (State Revenue Office Victoria, updated 29 September 2026; checked 12 October 2026)
Queensland
- Public holidays (Queensland Government, updated 16 January 2026; checked 12 October 2026)
- Long service leave entitlements and continuous service (Business Queensland, updated 9 December 2025; checked 12 October 2026)
- Payroll tax rates and thresholds (Queensland Revenue Office, updated 17 July 2024; checked 12 October 2026)
South Australia
- Public holidays (SafeWork SA, updated 20 September 2026; checked 13 October 2026)
- Accruing leave (SafeWork SA; checked 13 October 2026)
- Payroll tax rates and thresholds (RevenueSA, updated 8 July 2026; checked 13 October 2026)
Western Australia
- Public holidays in Western Australia (Government of Western Australia, updated 2 September 2026; checked 13 October 2026)
- Taking long service leave (Government of Western Australia, updated 12 May 2026; checked 13 October 2026)
- Calculation: Payroll Tax Employer Guide (Government of Western Australia, updated 2 June 2026; checked 13 October 2026)
Tasmania
- Public holidays (WorkSafe Tasmania, updated 23 January 2026; checked 13 October 2026)
- Long service leave (WorkSafe Tasmania, updated 7 November 2024; checked 13 October 2026)
- Payroll tax rates and thresholds (State Revenue Office Tasmania; checked 13 October 2026)
The Australian Capital Territory
- Public holidays, school terms and daylight saving (ACT Government, updated 14 August 2026; checked 13 October 2026)
- Long Service Leave Act 1976 (republication effective 19 November 2025) (ACT Legislation Register, updated 19 November 2025; checked 13 October 2026)
- About payroll tax (ACT Revenue Office, updated 1 July 2026; checked 13 October 2026)
The Northern Territory
- NT public and regional holidays (Northern Territory Government, updated 21 July 2026; checked 13 October 2026)
- Long service leave (Northern Territory Government, updated 26 February 2025; checked 13 October 2026)
- Payroll tax (Territory Revenue Office, updated 12 June 2026; checked 13 October 2026)
Earnings: Australian Bureau of Statistics, Average Weekly Earnings, Australia, May 2026 (released 13 August 2026), full-time adult average weekly ordinary time earnings, original series; and 2021 Census QuickStats, median weekly personal income for people aged 15 and over. ABS material is used under CC BY 4.0. Where a town has no ABS region of its own, the nearest region is named beside it: for example Wollongong uses Illawarra, Mount Gambier uses South Australia – South East, and Alice Springs uses Northern Territory – Outback. Canberra uses the whole of the ACT.
A state page is published only when all of its data blocks are complete; automated tests check that every holiday falls within 2026–27 and that no paragraph is shared between state pages.
Assumptions and limits
- One job, paid as salary or wages, for the full financial year, as an Australian resident unless you choose otherwise.
- 52 weeks, a 38-hour week (the National Employment Standards maximum ordinary hours for full-time work) and a 5-day week, unless you change the hours.
- Taxable income is your base salary less the standard deduction (from 2026–27): no other income, other deductions, salary sacrifice or fringe benefits unless entered.
- The tax-free threshold option changes PAYG withholding only. Your tax for the year always applies the threshold if you are a resident.
- Not modelled: the family-income Medicare levy reduction, the seniors and pensioners tax offset, HECS-HELP withholding before 24 September 2025, awards, overtime and penalty rates, bonuses and allowances.
- Where the ATO has not published a figure, the calculators say so and do not estimate it.
Test cases
The engine is checked by automated tests before any change is published. They include the cases below, every bracket and threshold boundary in both years, the ATO’s worked examples, all of the ATO’s published Schedule 1 sample data for both years, and the ATO’s Schedule 8 worked examples.
| Taxable income | Tax before offsets | Low income tax offset | Medicare levy | Take-home pay |
|---|---|---|---|---|
| $50,000 | $5,520.00 | $250.00 | $1,000.00 | $43,730.00 |
| $75,000 | $13,020.00 | $0.00 | $1,500.00 | $60,480.00 |
| $100,000 | $20,520.00 | $0.00 | $2,000.00 | $77,480.00 |
| Salary | Taxable income | Tax before offsets | Low income tax offset | Medicare levy | Take-home pay |
|---|---|---|---|---|---|
| $50,000 | $49,000 | $5,220.00 | $265.00 | $980.00 | $44,065.00 |
| $75,000 | $74,000 | $12,720.00 | $0.00 | $1,480.00 | $60,800.00 |
| $100,000 | $99,000 | $20,220.00 | $0.00 | $1,980.00 | $77,800.00 |
HECS-HELP check: $100,000 repayment income in 2026–27 gives 15% × ($100,000 − $69,528) = $4,570.80.
| Example | ATO figure | Our engine |
|---|---|---|
| HELP repayment, repayment income $86,380 (2026–27) | $2,527.80 | $2,527.80 |
| HELP repayment, repayment income $137,064 (2026–27) | $10,276.99 | $10,276.99 |
| HELP repayment, repayment income $254,780 (2026–27) | $25,478.00 | $25,478.00 |
| Medicare levy, taxable income $29,000 (2025–26) | $98.90 | $98.90 |
| Medicare levy surcharge, $90,000 taxable income and $27,000 fringe benefits (2026–27) | $1,170.00 | $1,160.00 |
Sources
| Fair Work Ombudsman page | Checked |
|---|---|
| Minimum wages fact sheet | 12 October 2026 |
| Hours of work | 12 October 2026 |
| Annual leave | 12 October 2026 |
| Casual employees | 12 October 2026 |
| Paid sick and carer’s leave | 12 October 2026 |
| Public holidays | 12 October 2026 |
Fair Work pages do not show a last-updated date, so the date each was checked is shown.
Change log
- 13 October 2026: Added the novated lease calculator (electric vs petrol car) with the FBT electric car exemption, the 47% FBT rate, 2026–27 car limit and luxury car tax thresholds and ATO minimum residual values, and the Child Care Subsidy calculator with Services Australia’s 2026–27 income thresholds, higher rate, hourly rate caps and subsidised hours.
- 13 October 2026: Added public sector pay scales: ADF salaries by rank from the Defence Pay and Conditions Manual (rates as at 6 November 2025) with the 3% rise from 5 November 2026, and the Australian Public Service Commission’s APS1–EL2 scale from 12 March 2026 as an APS example. The header now has dropdown menus.
- 13 October 2026: Added the 2026–27 working holiday maker rates from ATO Schedule 15 (published 17 June 2026) and the working holiday and non-resident tax calculator, with DASP tax rates (ATO, updated 21 April 2026). 2026–27 foreign resident rates are still not published by the ATO.
- 13 October 2026: Added the pay rise calculator (with ABS CPI to August 2026 and WPI to June 2026), the work hours calculator and the 2026–27 tax calendar from ATO pages.
- 13 October 2026: Added the annual leave, long service leave and redundancy pay calculators: Fair Work annual leave and redundancy rules, each state’s long service leave law, and the ATO’s 2026–27 genuine redundancy limits ($13,598 + $6,801 a year), ETP cap ($270,000) and unused leave rates.
- 13 October 2026: Added SA, WA, TAS, ACT and NT pay calculator pages: 2026–27 public holidays, long service leave and payroll tax from each state or territory government, ABS Average Weekly Earnings (May 2026) and 2021 Census median incomes.
- 13 October 2026: Added the bonus tax calculator (ATO Schedule 5, Method A, published 17 June 2026) and the second job tax calculator (ATO multiple jobs guidance, last updated 5 June 2026), both tested against the ATO’s worked examples.
- 13 October 2026: Added the overtime and penalty rates calculator, with example rates from the General Retail Industry Award 2020 (consolidated to 1 July 2026) and the ATO’s qualifying earnings rules for super from 1 July 2026. Number and date fields now share the site’s input style. The site now uses the www address.
- 12 October 2026: Added the ATO tax invoice rules (GST rounding, the $82.50 and $1,000 thresholds) and GST registration timing, and the Fair Work payslip and record-keeping rules. New GST calculator, budget planner and payslip generator; the terms of use now cover the payslip generator.
- 12 October 2026: Added super rules checked against the ATO: Division 293 tax ($250,000 threshold, 15%), the 15% contributions tax, carry-forward of unused concessional cap amounts, the non-concessional cap ($130,000 from 1 July 2026) and salary sacrifice rules; plus Moneysmart’s default super projection assumptions. New super, salary sacrifice and compare job offers calculators.
- 12 October 2026: Added HELP indexation rates from the ATO (2.8% on 1 June 2026, last updated 17 April 2026) and the ATO voluntary repayment rules for the HECS calculator, plus the reverse salary and pro rata salary calculators.
- 12 October 2026: 2026–27 results now include the standard deduction of up to $1,000 for work-related expenses (law since 26 June 2026; ATO page updated 14 September 2026). Added HECS-HELP withholding (Schedule 8) for 2025–26 and 2026–27, and 2024–25 rates for the tax cut comparison.
- 12 October 2026: Added NSW, VIC and QLD state data: 2026–27 public holidays, long service leave summaries and payroll tax from state government and revenue office pages; ABS Average Weekly Earnings (May 2026) and 2021 Census median incomes for 12 regions.
- 12 October 2026: Added contractor (sole trader) rules checked against the ATO: GST rate and $75,000 registration threshold, the small business income tax offset (16%, up to $1,000), super for contractors paid mainly for their labour, and Fair Work’s 10 days of paid sick and carer’s leave used for default billable days.
- 12 October 2026: Added Fair Work Ombudsman rules used by the hourly and weekly calculators: 25% casual loading, 38-hour standard week, 4 weeks' annual leave and the National Minimum Wage from 1 July 2026.
- 12 October 2026: Launch rates for 2025–26 and 2026–27 checked against the ATO pages listed on this page: resident income tax, foreign resident and working holiday maker rates (2025–26 only), low income tax offset, Medicare levy and surcharge, study and training loan repayments, super guarantee, concessional contributions cap and PAYG withholding (Schedule 1).