# Australian Tax Return Rates and Thresholds

> Resident, foreign resident and working holiday rates, LITO, SAPTO, Medicare levy and surcharge thresholds, HELP repayments, CGT discount and deduction rates…

URL: https://paycheck-math.com/au/tax-return-rates/  
Breadcrumbs: Home > Australia > Tax return rates  
Language: en-AU  

Every rate and threshold used in an Australian individual tax return for 2025–26 (due 31 October 2026) and 2026–27, from the ATO and Australian legislation.

Rates checked on Oct 29, 2026

## Rates and thresholds

| Item | 2025–26 | 2026–27 |
| --- | --- | --- |
| Resident rates (taxable income tops) | 0% to $18,200 / 16% to $45,000 / 30% to $135,000 / 37% to $190,000 / 45% above | 0% to $18,200 / 15% to $45,000 / 30% to $135,000 / 37% to $190,000 / 45% above |
| Low income tax offset | $700 up to $37,500, nil from $66,667 | $700 up to $37,500, nil from $66,667 |
| Medicare levy | 2%; none to $28,011 single, $47,238 family | 2%; none to $28,011 single, $47,238 family (provisional) |
| Medicare levy surcharge starts (single / family) | $101,001 / $202,001 | $105,001 / $210,001 |
| Seniors and pensioners tax offset (single) | $2,230, reduced from $34,919 | $2,230, reduced from $36,034 |
| Study loan repayments start | $67,001 | $69,529 |
| Capital gains discount (assets held 12 months+) | 50% | 50% |
| Car cents per km (max 5,000 km) | 88c | 91c |
| Work-from-home fixed rate | 70c an hour | 70c an hour (assumed) |
| Standard deduction for work expenses | — | $1,000 |
| Lodge by (self-lodgers) | 31 Oct 2026 | 31 Oct 2027 |

Official source: [Tax rates for Australian residents (ATO)](https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents), [Low income tax offset (ATO)](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset), [Medicare levy reduction (ATO)](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners), [Medicare levy surcharge thresholds (ATO)](https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates), [Study and training support loans thresholds (ATO)](https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds), [Seniors and pensioners tax offset (ATO)](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/seniors-and-pensioners-tax-offset), [Working from home fixed rate (ATO)](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/working-from-home-expenses/fixed-rate-method), [Standard deduction for work expenses (ATO)](https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/standard-deduction-for-work-related-expenses), [Individual tax return instructions 2026 (ATO)](https://www.ato.gov.au/forms-and-instructions/individual-tax-return-2026-instructions). Rates checked on Oct 29, 2026.

## Income tax rates 2025–26

| Taxpayer | Taxable income | Rate |
| --- | --- | --- |
| Resident | $0 – $18,200 | 0% |
| Resident | $18,201 – $45,000 | 16% |
| Resident | $45,001 – $135,000 | 30% |
| Resident | $135,001 – $190,000 | 37% |
| Resident | Over $190,000 | 45% |
| Foreign resident | $0 – $135,000 | 30% |
| Foreign resident | $135,001 – $190,000 | 37% |
| Foreign resident | Over $190,000 | 45% |
| Working holiday maker | $0 – $45,000 | 15% |
| Working holiday maker | $45,001 – $135,000 | 30% |
| Working holiday maker | $135,001 – $190,000 | 37% |
| Working holiday maker | Over $190,000 | 45% |

## Study loan repayments 2025–26

| Repayment income | Compulsory repayment |
| --- | --- |
| Up to $67,000 | Nil |
| $67,001 – $125,000 | 15c for each $1 over $67,000 |
| $125,001 – $179,285 | $8,700 + 17c for each $1 over $125,000 |
| Over $179,285 | 10% of repayment income |

## Income tax rates 2026–27

| Taxpayer | Taxable income | Rate |
| --- | --- | --- |
| Resident | $0 – $18,200 | 0% |
| Resident | $18,201 – $45,000 | 15% |
| Resident | $45,001 – $135,000 | 30% |
| Resident | $135,001 – $190,000 | 37% |
| Resident | Over $190,000 | 45% |
| Foreign resident | $0 – $135,000 | 30% |
| Foreign resident | $135,001 – $190,000 | 37% |
| Foreign resident | Over $190,000 | 45% |
| Working holiday maker | $0 – $45,000 | 15% |
| Working holiday maker | $45,001 – $135,000 | 30% |
| Working holiday maker | $135,001 – $190,000 | 37% |
| Working holiday maker | Over $190,000 | 45% |

## Study loan repayments 2026–27

| Repayment income | Compulsory repayment |
| --- | --- |
| Up to $69,528 | Nil |
| $69,529 – $129,717 | 15c for each $1 over $69,528 |
| $129,718 – $186,050 | $9,028 + 17c for each $1 over $129,717 |
| Over $186,050 | 10% of repayment income |

## Questions people ask

**Work out my own return**

[Use the tax return calculator](https://paycheck-math.com/au/tax-return-calculator/) with your own figures.

## Related calculators

- [Pay Calculator 2026–27Your 2026–27 take-home pay in Australia after income tax, the Medicare levy and HELP repa…](https://paycheck-math.com/au/pay-calculator/)
- [Salary after tax in Australia (2026–27)Take-home pay for common Australian salaries in 2026–27.](https://paycheck-math.com/au/salary-after-tax/)
- [Australian Tax Rates 2026–27Resident and non-resident income tax rates for 2026–27, the Medicare levy, low income tax…](https://paycheck-math.com/au/tax-rates/)
- [GST CalculatorAdd 10% GST to a price or work out the GST in a GST-inclusive total.](https://paycheck-math.com/au/gst-calculator/)
- [Mortgage CalculatorMonthly home loan repayments and total interest at today's average variable rate.](https://paycheck-math.com/au/mortgage-calculator/)
- [Car Loan CalculatorMonthly car loan repayments, interest and total cost.](https://paycheck-math.com/au/car-loan-calculator/)