Australia Income Tax Calculator
Australian resident income tax for 2025–26: ATO brackets, the 2% Medicare levy and optional HELP repayment.
ATO resident tax rates and Medicare levy, 2025–26 last updated · reference source
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Currency: Amounts are calculated in the currency you select; this site does not convert between currencies and does not use live exchange rates.
Dated static reference; no live data is fetched. Verify current source values and assumptions before relying on results.
What this tool does
Calculates Australian resident income tax for 2025–26 from the ATO resident scale — the $18,200 tax-free threshold, then 16%, 30%, 37% and 45% — plus the 2% Medicare levy, with an optional HELP (HECS) repayment using the marginal repayment system that started in 2025–26. It is for residents only; working-holiday-maker and non-resident scales are different and are not modelled.
How to use the Australia Income Tax Calculator
- Enter your gross annual salary or employment income.
- Choose the region / province and any options that apply to you.
- Read the income tax, social contributions and take-home pay; the breakdown shows each part separately.
- Change the salary to compare offers or pay rises on a like-for-like tax basis.
Formula
tax = 0% to $18,200; 16% to $45,000; 30% to $135,000; 37% to $190,000; 45% above; Medicare levy = 2% × income; HELP (2025–26 marginal) = 15% × income slice $54,435–$159,999 + 17% above
- income
- Taxable income — salary before tax, excluding employer superannuation
Worked example
A $100,000 resident salary for 2025–26: $4,288 of tax in the 16% band plus $16,500 in the 30% band is $20,788 of income tax; the 2% Medicare levy adds $2,000, for $22,788 total and $77,212 take-home.
Inputs
- Gross annual salary$100000
- HELP (HECS) debtNo HELP debt
Result
- Income tax$20,788.00
- Medicare levy (2%)$2,000.00
- Total tax and levies$22,788.00
- Take-home pay$77,212.00
- Average tax rate (incl. Medicare)22.79%
ATO resident tax rates, 2025–26
| Rate | Taxable income |
|---|---|
| 0% | $0 – $18,200 |
| 16% | $18,201 – $45,000 |
| 30% | $45,001 – $135,000 |
| 37% | $135,001 – $190,000 |
| 45% | $190,001 and over |
| Medicare levy | 2% (reductions/exemptions not modelled) |
Results explained
- Income tax
- Tax on income above the personal allowance / basic personal amount, through the published bands.
- Take-home pay
- Gross income minus income tax and the employee social contributions modelled on this page.
Frequently asked questions
For a resident in 2025–26: $20,788 of income tax plus a $2,000 Medicare levy — $22,788 in total, leaving $77,212 before any HELP repayment or salary packaging.
$18,200 for residents. The first $18,200 of taxable income is taxed at 0%, which is why the average rate is always well below the marginal bracket rate.
A 2% levy on taxable income that helps fund Medicare. Lower-income taxpayers get a reduction or exemption (not modelled here), and higher earners without hospital cover may also pay the Medicare levy surcharge (also not modelled).
From 2025–26 repayments use marginal rates: you repay 15% of the income slice above $54,435 (and 17% of the slice above $159,999), instead of a percentage of your whole income. Below $54,435 nothing is repaid. This tool models that system approximately.
No. The superannuation guarantee is paid by your employer on top of your salary (12% from 1 July 2025) and is not part of the tax calculated here. Salary-sacrificed super would reduce taxable income.