Australia Income Tax Calculator 2026-27: Tax and Take-Home Pay
This income tax calculator for Australia uses 2026-27 ATO rates: on a $100,000 salary you pay $20,220 income tax and $1,980 Medicare levy after the new $1,000 instant work deduction, taking home $77,800 a year or $2,992.31 a fortnight. Enter your salary to see your tax, HELP repayment and take-home pay by week, fortnight, month and year.
Updated . Built and checked by My Easy Calculator against ATO 2026-27 rates, HELP thresholds and Medicare levy surcharge tiers. How we check figures
| Resident tax rates, 2026-27 | |
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 15% |
| $45,001 to $135,000 | 30% |
| $135,001 to $190,000 | 37% |
| Over $190,000 | 45% |
| Also in 2026-27 | |
| Medicare levy | 2% |
| Instant work deduction | $1,000 |
| HELP repayments start | $69,528 |
| Surcharge, singles from | $105,001 |
Calculate your Australian income tax and take-home payIncome tax, Medicare levy, HELP and surcharge for 2026-27 or 2027-28
- 2026-27 ATO rates
- Checked
Deductions and salary sacrifice$1,000 instant deduction applied for residents
Your estimate 2026-27
| Pay | Tax | Take-home |
|---|
Figures update as you change any input. Your tax return, assessed by the ATO, sets your final tax.
What if you get a pay rise?
See how much of a raise you actually keep after tax, Medicare and any HELP.
Pick a rise to compare it with your current result.
What is an hourly rate worth?
Turn an hourly rate into yearly take-home pay at 38 hours a week, 52 weeks a year.
$See the yearly salary and take-home pay for an hourly rate.
On a $95,000 salary in 2026-27, the $1,000 instant deduction leaves taxable income of $94,000. Tax is $4,020 on income from $18,201 to $45,000 plus 30% of the $49,000 above that ($14,700): $18,720, plus a $1,880 Medicare levy. Take-home pay is $74,400 a year, $2,861.54 a fortnight or $1,430.77 a week, with $11,400 of employer super on top.
Australian income tax rates for 2026-27 and 2027-28
Australian residents pay no tax on the first $18,200, then 15% up to $45,000, 30% up to $135,000, 37% up to $190,000 and 45% above that in 2026-27, plus a 2% Medicare levy. From 1 July 2027 the 15% rate falls to 14% and a $250 Working Australians tax offset begins.
| Taxable income | 2026-27 rate | Tax on this band, 2026-27 | 2027-28 rate |
|---|---|---|---|
| $0 to $18,200 | Nil | $0 | Nil |
| $18,201 to $45,000 | 15% | $4,020 | 14% |
| $45,001 to $135,000 | 30% | $27,000 | 30% |
| $135,001 to $190,000 | 37% | $20,350 | 37% |
| Over $190,000 | 45% | 45c per $1 | 45% |
| Other settings | 2026-27 |
|---|---|
| Medicare levy | 2% (none below $28,011 single) |
| Low income tax offset | Up to $700 |
| Working Australians tax offset | $250 from 2027-28 |
| Instant work deduction, no receipts | $1,000 |
| HELP repayments start | $69,529 |
| Medicare levy surcharge, singles | From $105,001 |
How much tax will I pay on $100,000?
On a $100,000 salary in 2026-27 you pay $20,220 income tax and a $1,980 Medicare levy, $22,200 in total, after the $1,000 instant work deduction. Your take-home pay is $77,800 a year, $2,992.31 a fortnight or $1,496.15 a week, and your employer adds $12,000 of super.
How Australian income tax is calculated
Australian income tax is worked out on taxable income: your income minus deductions. Each band of income is taxed at its own rate, then offsets are subtracted and the Medicare levy, any HELP repayment and any Medicare levy surcharge are added.
- Taxable income. Salary minus salary sacrifice to super and deductions, such as the $1,000 instant work deduction.
- Tax on each band. 15% of income from $18,201 to $45,000, 30% from $45,001 to $135,000, and so on. Only the income inside a band is taxed at that band's rate.
- Subtract offsets. The low income tax offset of up to $700 for incomes up to $66,667, and from 2027-28 the $250 Working Australians tax offset. Offsets can reduce tax to nil but not below.
- Add the Medicare levy. 2% of taxable income, phased in for singles earning $28,012 to $35,013.
- Add HELP and the surcharge if they apply. HELP is worked out on repayment income, which adds salary sacrifice back. The surcharge applies above $105,000 without private hospital cover.
Worked through: a $60,000 salary
Taxable income after the $1,000 instant deduction is $59,000. Tax is $4,020 plus 30% of $14,000 ($4,200): $8,220. The low income tax offset at $59,000 is $325 minus 1.5% of $14,000, or $115, so income tax is $8,105. Add the $1,180 Medicare levy and total tax is $9,285, leaving take-home pay of $50,715.
How to use this tax calculator
- Enter your pay before tax. Use your salary from your contract, or the gross amount on your payslip.
- Choose the pay period. Year, month, fortnight or week. The receipt converts it to every period.
- Pick the financial year. 2026-27 runs from 1 July 2026 to 30 June 2027. Choose 2027-28 to see next year's tax cuts.
- Choose your residency. Most people living in Australia are residents. Pick working holiday for a 417 or 462 visa.
- Say how super is paid. If your offer is a total package including super, choose Included in package.
- Tick HELP and hospital cover as they apply. A HELP or HECS debt adds repayments; no hospital cover can add the surcharge above $105,000.
- Check deductions and salary sacrifice. The $1,000 instant deduction is applied by default. Switch to your own total if your provable work expenses are higher.
- Read and test the result. Compare pay periods, try a pay rise or an hourly rate below the calculator, then download a PDF or CSV.
Income tax vs take-home pay
Take-home pay is your salary minus income tax, the Medicare levy, any HELP repayment, any surcharge and any salary sacrifice. Income tax is only one part: on $95,000, income tax is $18,720 but total deductions from pay are $20,600 once the $1,880 Medicare levy is added.
Employer super is not part of take-home pay. It is paid into your super fund on top of your salary, unless your package includes it. A $95,000 salary comes with $11,400 of super; a $95,000 package including super means a salary of $84,821.43.
Salary after tax in Australia: quick reference table
This table shows 2026-27 tax and take-home pay for an Australian resident with the $1,000 instant deduction, no HELP debt and private hospital cover. Super is paid on top.
| Salary | Tax and Medicare | Take-home a year | A fortnight | A week | Effective rate |
|---|---|---|---|---|---|
| $30,000 | $1,018.90 | $28,981.10 | $1,114.66 | $557.33 | 3.40% |
| $40,000 | $3,275.00 | $36,725.00 | $1,412.50 | $706.25 | 8.19% |
| $50,000 | $5,935.00 | $44,065.00 | $1,694.81 | $847.40 | 11.87% |
| $60,000 | $9,285.00 | $50,715.00 | $1,950.58 | $975.29 | 15.47% |
| $70,000 | $12,600.00 | $57,400.00 | $2,207.69 | $1,103.85 | 18.00% |
| $80,000 | $15,800.00 | $64,200.00 | $2,469.23 | $1,234.62 | 19.75% |
| $90,000 | $19,000.00 | $71,000.00 | $2,730.77 | $1,365.38 | 21.11% |
| $100,000 | $22,200.00 | $77,800.00 | $2,992.31 | $1,496.15 | 22.20% |
| $120,000 | $28,600.00 | $91,400.00 | $3,515.38 | $1,757.69 | 23.83% |
| $150,000 | $39,180.00 | $110,820.00 | $4,262.31 | $2,131.15 | 26.12% |
| $160,000 | $43,080.00 | $116,920.00 | $4,496.92 | $2,248.46 | 26.92% |
| $180,000 | $50,880.00 | $129,120.00 | $4,966.15 | $2,483.08 | 28.27% |
| $200,000 | $59,400.00 | $140,600.00 | $5,407.69 | $2,703.85 | 29.70% |
| $250,000 | $82,900.00 | $167,100.00 | $6,426.92 | $3,213.46 | 33.16% |
Compare weekly, fortnightly, monthly and annual pay
Divide yearly take-home pay by 52 for weekly, 26 for fortnightly and 12 for monthly. On $95,000 that is $1,430.77 a week, $2,861.54 a fortnight or $6,200.00 a month. A fortnightly pay is not half a monthly pay: 26 fortnights make 13 four-week periods in a year.
| Per | Pay | Income tax | Medicare | Take-home |
|---|---|---|---|---|
| Week | $1,826.92 | $360.00 | $36.15 | $1,430.77 |
| Fortnight | $3,653.85 | $720.00 | $72.31 | $2,861.54 |
| Month | $7,916.67 | $1,560.00 | $156.67 | $6,200.00 |
| Year | $95,000.00 | $18,720.00 | $1,880.00 | $74,400.00 |
Tax for residents, non-residents and working holiday makers
Your tax residency changes your rates more than any other input. Residents get the $18,200 tax-free threshold and the low income tax offset and pay the Medicare levy; foreign residents pay 30% from the first dollar; working holiday makers pay 15% up to $45,000.
| Salary | Resident | Foreign resident | Working holiday maker |
|---|---|---|---|
| $20,000 | $0.00 | $6,000.00 | $3,000.00 |
| $40,000 | $3,275.00 | $12,000.00 | $6,000.00 |
| $60,000 | $9,285.00 | $18,000.00 | $11,250.00 |
| $80,000 | $15,800.00 | $24,000.00 | $17,250.00 |
| $100,000 | $22,200.00 | $30,000.00 | $23,250.00 |
| $150,000 | $39,180.00 | $46,050.00 | $39,300.00 |
Foreign residents
Foreign residents pay 30% on income up to $135,000, 37% to $190,000 and 45% above, with no tax-free threshold, no low income tax offset and no Medicare levy. On $80,000 that is $24,000, against $15,800 for a resident.
Working holiday makers
Working holiday makers on a subclass 417 or 462 visa pay 15% on income up to $45,000, then the same 30%, 37% and 45% rates. On $40,000 tax is $6,000. Your employer must be registered with the ATO to withhold at these rates.
Am I an Australian resident for tax?
Usually, if you live in Australia, or you have been here for more than half the income year and intend to stay. Tax residency is not the same as citizenship or a visa; the ATO's residency tests decide it.
HELP and HECS repayments 2026-27
In 2026-27 compulsory HELP repayments start when repayment income passes $69,528, charged at 15 cents for each dollar above it, rising to 17 cents above $129,717 and capped at 10% of total income from $186,051. Only the income above the threshold counts, so repayments are smaller than under the old system.
| Salary | Repayment income | HELP a year | A fortnight | Take-home |
|---|---|---|---|---|
| $70,000 | $69,000 | $0.00 | $0.00 | $57,400.00 |
| $80,000 | $79,000 | $1,420.80 | $54.65 | $62,779.20 |
| $100,000 | $99,000 | $4,420.80 | $170.03 | $73,379.20 |
| $130,000 | $129,000 | $8,920.80 | $343.11 | $89,279.20 |
| $150,000 | $149,000 | $12,306.11 | $473.31 | $98,513.89 |
| $190,000 | $189,000 | $18,900.00 | $726.92 | $116,320.00 |
Repayment income adds back salary sacrifice to super, reportable fringe benefits and net investment losses, so negative gearing or salary sacrificing does not lower your HELP repayment. Your employer withholds an estimate from each pay and the ATO settles it in your tax return.
Medicare levy and Medicare levy surcharge
Almost every resident pays the 2% Medicare levy, but singles with taxable income of $28,011 or less pay none and those up to $35,013 pay a reduced amount. The Medicare levy surcharge is a separate 1% to 1.5% charge for higher earners without private hospital cover.
| Income for surcharge purposes | Surcharge |
|---|---|
| $105,000 or less | Nil |
| $105,001 to $123,000 | 1% |
| $123,001 to $164,000 | 1.25% |
| $164,001 or more | 1.5% |
On a $120,000 salary without hospital cover, the surcharge is 1% of $119,000 taxable income: $1,190. A basic hospital policy that costs less than that saves money as well as providing cover. Family thresholds start at $210,000.
The $1,000 instant tax deduction
From 2026-27, Australian residents who earn work income can claim a $1,000 deduction for work-related expenses without keeping receipts, instead of listing their expenses. It is worth $150 at the 15% rate, $320 at 30% plus Medicare and $470 at the top rate.
If your provable work expenses are more than $1,000, claim them instead; you cannot claim both. The calculator applies the instant deduction for residents unless you choose My own total or None under Deductions and salary sacrifice.
What changed for 2026-27 and 2027-28
2026-27 brought a cut in the 16% rate to 15%, the $1,000 instant work deduction, higher HELP and surcharge thresholds, and 2027-28 adds a further cut to 14% and the $250 Working Australians tax offset.
| Salary | 2026-27 | 2027-28 | Gain |
|---|---|---|---|
| $30,000 | $28,981.10 | $29,339.10 | $358.00 |
| $45,000 | $40,625.00 | $41,133.00 | $508.00 |
| $60,000 | $50,715.00 | $51,233.00 | $518.00 |
| $95,000 | $74,400.00 | $74,918.00 | $518.00 |
| $150,000 | $110,820.00 | $111,338.00 | $518.00 |
| $250,000 | $167,100.00 | $167,618.00 | $518.00 |
Every worker earning over $45,000 keeps $518 more in 2027-28 than in 2026-27 on the same salary: $268 from the rate cut and $250 from the new offset. The offset is non-refundable, so it can only reduce tax to nil.
Worked examples
Each example uses 2026-27 rates, the $1,000 instant deduction for residents, and super paid on top unless stated.
$100,000 with a HELP debt
Income tax is $20,220 and the Medicare levy $1,980. Repayment income of $99,000 is $29,472 above the $69,528 threshold, so the HELP repayment is 15% of that: $4,420.80. Take-home pay falls from $77,800 to $73,379.20.
$150,000 package including super
$150,000 ÷ 1.12 gives a salary of $133,928.57 and super of $16,071.43. After the instant deduction, income tax is $30,398.57 and the Medicare levy $2,658.57, leaving $100,871.43, or $3,879.67 a fortnight.
$120,000, no private hospital cover
Income for surcharge purposes is $119,000, in the 1% tier, so the surcharge is $1,190 on top of $26,220 income tax and a $2,380 Medicare levy. Take-home pay is $90,210 instead of $91,400 with cover.
$80,000 as a foreign resident
With no tax-free threshold, the whole $80,000 is taxed at 30%: $24,000, with no Medicare levy. A resident on the same pay takes home $64,200, $8,200 more.
$95,000 with $10,000 salary sacrifice
Taxable income falls to $84,000, so income tax drops by $3,000 to $15,720 and the Medicare levy by $200 to $1,680. Take-home pay falls by $6,800, not $10,000, while super gets $8,500 after the 15% contributions tax.
$40,000 on a working holiday visa
Working holiday makers pay 15% from the first dollar up to $45,000, so tax is $6,000. A resident on $40,000 pays $3,275 including the Medicare levy, because of the tax-free threshold and low income tax offset.
Marginal and effective tax rates
Your marginal tax rate is the rate on your next dollar of income; your effective tax rate is your total tax divided by your income. On $95,000 the marginal rate is 30% plus 2% Medicare, so you keep $680 of a $1,000 pay rise, but the effective rate is 21.68% because lower bands are taxed less.
| Salary | You keep | Effective marginal rate |
|---|---|---|
| $30,000 | $750.00 | 25.0% |
| $50,000 | $665.00 | 33.5% |
| $95,000 | $680.00 | 32.0% |
| $150,000 | $610.00 | 39.0% |
| $200,000 | $530.00 | 47.0% |
| $80,000 with HELP | $530.00 | 47.0% |
| $150,000 with HELP | $440.00 | 56.0% |
A pay rise never leaves you worse off overall, because only the extra income is taxed at the higher rate. But a HELP debt raises the marginal rate: at $150,000 with HELP you keep only $440 of each extra $1,000.
Common income tax calculation mistakes
Most errors in take-home pay estimates come from applying one tax rate to the whole salary or forgetting the levies.
- Applying the top rate to all income. At $150,000 the marginal rate is 37%, but tax plus Medicare is 26.12% of salary.
- Forgetting the Medicare levy. On $95,000 it adds $1,880 to the $18,720 of income tax.
- Treating a package as salary. A $150,000 package including super is a $133,928.57 salary.
- Expecting salary sacrifice to cut HELP. It is added back to repayment income, so HELP stays the same.
- Using last year's rates. 2025-26 used 16% on the second band; 2026-27 uses 15%.
- Claiming the $1,000 deduction and receipts. You choose one or the other, not both.
What this estimate does not include
This calculator estimates tax on salary or wages for a single person for a full year. It does not include investment income, capital gains, rental income or losses, the seniors and pensioners tax offset, family Medicare thresholds, private health insurance rebates, fringe benefits, employment termination payments or part-year residency.
Payslip tax comes from the ATO's withholding tables and can differ by a few dollars a pay from this annual figure; your tax return settles the difference. For a rental property, use the negative gearing calculator; for a redundancy, the redundancy pay calculator Australia explains the separate tax treatment.
How close is this estimate?
For salary and wages it matches the ATO's published rates exactly: on $100,000 with the instant deduction it gives $20,220 income tax and $1,980 Medicare levy. Differences come from income, deductions and offsets it does not model.
Frequently asked questions
It depends on your income: a resident pays $5,935 on $50,000, $15,800 on $80,000, $22,200 on $100,000 and $39,180 on $150,000 in 2026-27, including the 2% Medicare levy and after the $1,000 instant work deduction. Enter your own salary in the calculator for your exact figure.
The tax-free threshold is the first $18,200 of income each year, on which Australian residents pay no income tax. With the low income tax offset, a resident pays no income tax until taxable income passes about $22,867 in 2026-27. Claim the threshold from only one employer at a time.
Your marginal rate is the rate on your next dollar; your effective rate is your total tax as a share of all your income. On $95,000 the marginal rate is 30% plus 2% Medicare levy, but total tax of $20,600 is an effective rate of 21.68%.
Your employer withholds tax from each pay using the ATO's tax tables, which round amounts and assume you earn the same every pay. Extra hours, bonuses, a second job or not claiming the tax-free threshold change what is withheld. Your tax return compares tax withheld with tax owed and you get a refund or a bill.
You get a refund if more tax was withheld during the year than you owe. Common reasons are deductions, such as the $1,000 instant deduction or larger work expenses, working part of the year, or a pay that varied. If too little was withheld, for example from two jobs both claiming the tax-free threshold, you get a bill.
At 38 hours a week for 52 weeks, $45 an hour is $88,920 a year. In 2026-27 a resident with the $1,000 instant deduction takes home $70,265.60 after $18,654.40 of tax and Medicare levy, or $2,702.52 a fortnight. Use the hourly tool below the calculator for any rate.
Not through your income tax. Employer super and salary sacrifice are taxed at 15% inside your super fund, or 30% if your income and those contributions exceed $250,000. Super withdrawals after 60 are generally tax-free. See the superannuation calculator Australia for your projected balance.
If you lodge yourself, your 2026-27 tax return is due by 31 October 2027. If you use a registered tax agent and are on their client list before that date, you usually have until the following year to lodge. The income year runs from 1 July 2026 to 30 June 2027.
Yes. All your income is added together and taxed on the same scale, so a second job is taxed at your marginal rate. Claim the tax-free threshold from only your main employer; the second employer then withholds at a higher rate so you do not owe tax at the end of the year.
No. It is an independent calculator from My Easy Calculator that uses the ATO's published 2026-27 and 2027-28 rates, HELP thresholds and Medicare levy settings. The ATO's own Simple tax calculator and your tax return give the official figure.
Sources
- Tax rates: Australian residents, Australian Taxation Office. Checked .
- Tax rates: foreign residents and working holiday makers, Australian Taxation Office. Checked .
- Study and training loan repayment thresholds and rates, 2026-27, Australian Taxation Office. Checked .
- Medicare levy surcharge income, thresholds and rates, Australian Taxation Office. Checked .
- Working Australians tax offset, Australian Taxation Office, 23 July 2026. Checked .
- Budget 2026-27 tax system changes, The Treasury. Checked .
- Budget Paper No. 2, 2026-27: Medicare levy low-income thresholds, Australian Government. Checked .
- Legislation: Income Tax Rates Act 1986; Income Tax Assessment Act 1997; Medicare Levy Act 1986; Higher Education Support Act 2003; Treasury Laws Amendment (Cost of Living Tax Cuts) Act 2025; Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (instant deduction and Working Australians tax offset).
Related calculators
- Superannuation calculator AustraliaProject your super to retirement with the 12% Super Guarantee and salary sacrifice.
- Negative gearing calculatorHow much a rental property loss cuts your tax, and the 2027 rules.
- Redundancy pay calculator AustraliaRedundancy pay under the National Employment Standards and its tax treatment.
- GST calculator AustraliaAdd 10% GST to a price or take it out of a GST-inclusive amount.
- Mortgage repayment calculatorSee how much of your take-home pay a home loan would use.
- Fringe benefits tax calculatorFBT on cars and other benefits in a salary package.
Disclaimer
Calculation methodology sourced from official government publications. See our Editorial Policy for how we build and maintain our calculators.
Results are estimates for salary and wage income, not tax advice and not an ATO assessment. Your tax depends on all your income, deductions and circumstances. Confirm with the ATO or a registered tax agent before relying on a figure.