Australian tax tables 2026–27
Individual income tax rates, the low income tax offset, Medicare levy and surcharge, HELP repayment thresholds, the super guarantee and state and territory payroll tax for the 2026–27 income year.
- 2026-07-01 to 2027-06-30
- AUD
Income tax
Resident income tax rates
| Taxable income, per year | Rate |
|---|---|
| $0 to $18,200 | 0% |
| $18,200 to $45,000 | 15% |
| $45,000 to $135,000 | 30% |
| $135,000 to $190,000 | 37% |
| Over $190,000 | 45% |
Includes the tax-free threshold of $18,200. The Medicare levy is charged on top.
Source: Income Tax Rates Act 1986 (compilation of 1 July 2026), s 3 (tax-free threshold) and Schedule 7 Part I clause 1, table for the 2026-27 year of income · retrieved 2026-10-16
Foreign resident income tax rates
| Taxable income, per year | Rate |
|---|---|
| $0 to $135,000 | 30% |
| $135,000 to $190,000 | 37% |
| Over $190,000 | 45% |
Source: Income Tax Rates Act 1986 (compilation of 1 July 2026), Schedule 7 Part II clause 1 (non-resident taxpayers, 2024-25 year of income or later) · retrieved 2026-10-16
Working holiday maker income tax rates
| Taxable income, per year | Rate |
|---|---|
| $0 to $45,000 | 15% |
| $45,000 to $135,000 | 30% |
| $135,000 to $190,000 | 37% |
| Over $190,000 | 45% |
Source: Income Tax Rates Act 1986 (compilation of 1 July 2026), Schedule 7 Part III (working holiday makers, 2024-25 year of income or later) · retrieved 2026-10-16
Low income tax offset
| Item | Value |
|---|---|
| Maximum offset | $700 |
| Offset starts to reduce above | $37,500 |
| First reduction rate | 5% |
| Second reduction starts above | $45,000 |
| Second reduction rate | 1.5% |
| No offset above | $66,667 |
Source: Income Tax Assessment Act 1997 (compilation of 27 August 2026), sections 61-110 and 61-115 (Low Income tax offset) · retrieved 2026-10-16
Medicare levy
| Item | Value |
|---|---|
| Medicare levy rate | 2% |
| Low-income threshold: singles | $28,011 |
| Full levy from: singles | $35,013 |
| Shade-in rate between the two | 10% |
| Low-income threshold: seniors and pensioners | $44,268 |
| Low-income threshold: families | $47,238 |
| Family threshold increase per dependent child | $4,338 |
Source: Medicare Levy Act 1986 (compilation of 1 July 2026), sections 3 (threshold amount, phase-in limit), 6 (rate), 7 (small incomes) and 8 (spouse or dependants) · retrieved 2026-10-16
Medicare levy surcharge (no private hospital cover)
| Item | Value |
|---|---|
| Tier 1 starts above: singles | $105,000 |
| Tier 2 starts above: singles | $123,000 |
| Tier 3 starts above: singles | $164,000 |
| Tier 1 rate | 1% |
| Tier 2 rate | 1.25% |
| Tier 3 rate | 1.5% |
Family thresholds are 2 times the singles thresholds, plus $1,500 for each dependent child after the first.
Source: Private Health Insurance Act 2007 (compilation of 19 September 2026), sections 22-30 to 22-45 (tiers, thresholds, indexation); Medicare Levy Act 1986 sections 8B-8D (surcharge rates) · retrieved 2026-10-17
Employee contributions
HELP and other study loan repayments
| Item | Value |
|---|---|
| Minimum repayment income | $69,528 |
| Rate on repayment income above the minimum | 15% |
| Higher rate starts above | $129,717 |
| Higher rate on repayment income above that | 17% |
| Maximum repayment as a share of repayment income | 10% |
Source: Higher Education Support Act 2003 (compilation of 1 July 2026), sections 154-1, 154-5, 154-10, 154-20 and 154-25 · retrieved 2026-10-17
Employer costs
Superannuation guarantee
| Item | Value |
|---|---|
| Super guarantee rate (paid by the employer on ordinary time earnings) | 12% |
| Maximum contributions base (qualifying earnings per year) | $270,830 |
Source: Superannuation Guarantee (Administration) Act 1992 (compilation of 1 July 2026), sections 10A (qualifying earnings, maximum contributions base) and 17A (charge percentage) · retrieved 2026-10-16
Payroll tax: New South Wales
| Item | Value |
|---|---|
| Annual threshold | $1,200,000 |
| Rate | 5.45% |
Source: Revenue NSW – Payroll tax thresholds and rates (last updated 1 July 2026), table row '1 July 2026 – 30 June 2027' · retrieved 2026-11-06
Payroll tax: Victoria
| Item | Value |
|---|---|
| Annual threshold | $1,000,000 |
| Rate | 4.85% |
| Regional employers' rate | 1.2125% |
| Deduction starts to phase out above | $3,000,000 |
| Deduction phase-out rate | 50% |
| Mental health and wellbeing surcharge on Victorian wages above $10,000,000 | 0.5% |
| Further mental health and wellbeing surcharge above $100,000,000 | 0.5% |
A COVID-19 debt surcharge equal to the mental health and wellbeing surcharge also applies until 2033-07-01 (thresholds are apportioned for groups with wages outside Victoria).
Source: Payroll Tax Act 2007 (Vic), authorised version No. 041 (in force from 1 May 2026; the latest version listed on legislation.vic.gov.au on 2026-11-06), Schedule 1 clauses 1, 1A, 1B and 5 · retrieved 2026-11-06
Payroll tax: Queensland
| Item | Value |
|---|---|
| Annual threshold | $1,300,000 |
| Rate | 4.75% |
| Rate for employers with taxable wages over $6,500,000 | 4.95% |
| Mental health levy: primary threshold | $10,000,000 |
| Mental health levy: primary rate | 0.25% |
| Mental health levy: additional threshold | $100,000,000 |
| Mental health levy: additional rate | 0.5% |
Source: Payroll Tax Act 1971 (Qld), current as at 22 October 2026, sections 10, 10A and 29; Queensland Revenue Office – Payroll tax rates and thresholds and Deductions pages · retrieved 2026-11-06
Payroll tax: Western Australia
| Item | Value |
|---|---|
| Annual threshold | $1,000,000 |
| Upper threshold (deduction fully phased out) | $7,500,000 |
| Rate | 5.5% |
Source: WA Department of Finance – Payroll Tax Employer Guide: Calculation (last updated 2 June 2026), 'Current rates and thresholds' and 'Calculating the diminishing threshold' · retrieved 2026-11-06
Payroll tax: South Australia
| Item | Value |
|---|---|
| Annual threshold | $1,500,000 |
| Maximum deduction | $600,000 |
| Rate | 4.95% |
Source: RevenueSA – 2026-27 Guide to Legislation: Payroll Tax (Version 2026-27.01, issued 6 July 2026), pp 10–16; Payroll Tax Act 2009 (SA) Schedule 1 clause 5 · retrieved 2026-11-06
Payroll tax: Tasmania
| Total annual Tasmanian taxable wages | Rate |
|---|---|
| $0 to $1,250,000 | 0% |
| $1,250,000 to $2,000,000 | 4% |
| Over $2,000,000 | 6.1% |
Source: State Revenue Office Tasmania – Payroll tax rates and thresholds (last published 29 June 2026), '2026-27 financial year'; Annual Adjustment Return Guideline (2025-26 example calculations) · retrieved 2026-11-06
Payroll tax: Australian Capital Territory
| Item | Value |
|---|---|
| Annual threshold | $1,750,000 |
| Total wages up to $20,000,000 | 6.75% |
| Total wages up to $50,000,000 | 6.85% |
| Total wages up to $100,000,000 | 7.35% |
| Total wages up to $150,000,000 | 7.85% |
| Total wages over $150,000,000 | 8.75% |
Source: Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151), commencing 1 July 2026, s 5 and Table 1; Payroll Tax Act 2011 (ACT) Schedule 1 (republication R20, effective 26 December 2025) · retrieved 2026-11-06
Payroll tax: Northern Territory
| Item | Value |
|---|---|
| Annual threshold | $2,500,000 |
| Rate | 5.5% |
| Large employer rate | 6.5% |
| Large employer rate applies to total wages over | $100,000,000 |
Source: Payroll Tax Act 2009 (NT) as in force at 1 July 2026, section 7A and Schedule 1 clauses 1–5 (equations read from the Word version of the same reprint, https://legislation.nt.gov.au/api/sitecore/Act/Word?id=12078) · retrieved 2026-11-06
Workers' compensation: average premium rates
| Item | Value |
|---|---|
| New South WalesScheme average premium rate; wages include superannuation | 1.99% |
| VictoriaScheme average premium rate; wages include superannuationSource: www1.worksafe.vic.gov.au · retrieved 2026-11-09 | 1.8% |
| QueenslandScheme average premium rate; wages include superannuationSource: workcoverqld.com.au · retrieved 2026-11-09 | 1.343% |
| Western AustraliaRecommended average rate (a benchmark; insurers may charge more or less)Source: workcover.wa.gov.au · retrieved 2026-11-09 | 1.931% |
| South AustraliaScheme average premium rate; wages include superannuationSource: rtwsa.com · retrieved 2026-11-09 | 1.85% |
| TasmaniaRecommended average rate (a benchmark; insurers may charge more or less)Source: worksafe.tas.gov.au · retrieved 2026-11-09 | 2.18% |
| Australian Capital TerritoryRecommended average rate (a benchmark; insurers may charge more or less)Source: act.gov.au · retrieved 2026-11-09 | 1.98% |
| Northern TerritoryNo average publishedSource: worksafe.nt.gov.au · retrieved 2026-11-09 | Set by each insurer |
Basis: Share of wages, 2026-27
Average or benchmark rates across each scheme. An employer's own premium depends on its industry classification, wages and claims history.
Source: icare NSW - Workers Compensation Reform FAQs (updated 1 October 2026) · retrieved 2026-11-09
Other rates
Super contribution caps and tax
| Item | Value |
|---|---|
| Concessional contributions cap | $32,500 |
| Tax on concessional contributions in the fund | 15% |
| Division 293 threshold | $250,000 |
Source: Income Tax Assessment Act 1997 (compilation of 27 August 2026), sections 291-15, 291-20 and 960-285 · retrieved 2026-10-16
Company tax
| Item | Value |
|---|---|
| Base rate entity company tax rate | 25% |
| Full company tax rate | 30% |
| Base rate entity aggregated turnover threshold | $50,000,000 |
Source: Income Tax Rates Act 1986 (compilation of 1 July 2026), sections 23 (rates of tax payable by companies), 23AA (base rate entity) and 23AB (base rate entity passive income) · retrieved 2026-10-16
GST
| Item | Value |
|---|---|
| GST rate | 10% |
Source: A New Tax System (Goods and Services Tax) Act 1999 (compilation of 1 January 2026), sections 9-70 and 9-75 · retrieved 2026-10-17
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Guides and calculators
- Australian tax brackets 2026–27: resident rates, the new 15% rate and the low income tax offset
- Medicare levy and surcharge in Australia 2026–27: rates, thresholds and who pays
- Australian super guarantee and salary sacrifice in 2026–27: the 12% rate, payday super and the cap
- Australian Pay Calculator
- Australian Income Tax Calculator
- Medicare Levy Calculator
- Australia Employer Cost Calculator
Official sources
- Income Tax Rates Act 1986 (compilation 1 July 2026), Schedule 7 · retrieved 2026-10-16
- Income Tax Assessment Act 1997, Divisions 84 to 87 (personal services income) and s 328-365 · retrieved 2026-11-07
- Medicare Levy Act 1986 (compilation 1 July 2026) · retrieved 2026-10-16
- Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026, Schedule 5 · retrieved 2026-10-17
- Treasury Laws Amendment (Tax Reform No. 1) Act 2026 · retrieved 2026-10-16
- Private Health Insurance Act 2007, Division 22 · retrieved 2026-10-17
- Average Weekly Earnings, Australia (AWOTE, full-time adults, original) · retrieved 2026-10-17
- Medicare Levy Surcharge thresholds, 1 July 2026 – 30 June 2027 · retrieved 2026-10-17
- Higher Education Support Act 2003 (compilation 1 July 2026), Division 154 · retrieved 2026-10-17
- Average Weekly Earnings, Australia (all employees, total earnings, original) · retrieved 2026-10-17
- Taxation Administration (Withholding Schedules) Instrument 2026, Schedule 8 – study and training support loans components · retrieved 2026-10-16
- Superannuation Guarantee (Administration) Act 1992 (compilation 1 July 2026) · retrieved 2026-10-16
- Payroll tax thresholds and rates · retrieved 2026-11-06
- Payroll Tax Act 2007 (Vic), authorised version No. 041 · retrieved 2026-11-06
- Payroll tax (current rates) · retrieved 2026-11-06
- Payroll tax: Threshold and phase-out rate · retrieved 2026-11-06
- Payroll Tax Act 1971 (Qld), current as at 22 October 2026 · retrieved 2026-11-06
- Payroll tax deductions · retrieved 2026-11-06
- Calculating the mental health levy · retrieved 2026-11-06
- Payroll Tax Employer Guide: Calculation · retrieved 2026-11-06
- 2026-27 Guide to Legislation: Payroll Tax · retrieved 2026-11-06
- Payroll Tax Act 2009 (SA), Schedule 1 · retrieved 2026-11-06
- Payroll tax rates and thresholds · retrieved 2026-11-06
- Annual Adjustment Return Guideline · retrieved 2026-11-06
- Taxation Administration (Amounts and Rates—Payroll Tax) Determination 2026 (DI2026-151) · retrieved 2026-11-06
- Payroll Tax Act 2011 (ACT), Schedule 1 · retrieved 2026-11-06
- Payroll Tax Act 2009 (NT) as in force at 1 July 2026 · retrieved 2026-11-06
- A New Tax System (Goods and Services Tax) Act 1999, ss 9-70 and 9-75 · retrieved 2026-10-17
- A New Tax System (Goods and Services Tax) Regulations 2019, ss 23-15.01 and 23-15.02 · retrieved 2026-11-06
- icare NSW - Workers Compensation Reform FAQs (updated 1 October 2026) · retrieved 2026-11-09
- WorkSafe Victoria Claims Manual - 1.1 Overview of the Scheme · retrieved 2026-11-09
- WorkCover Queensland - WorkCover Queensland holds premiums steady for the second year (last updated 26 June 2026) · retrieved 2026-11-09
- WorkCover WA Media Statement - Recommended premium rates for workers compensation insurance 2026/27 (9 April 2026) · retrieved 2026-11-09
- ReturnToWorkSA - ReturnToWorkSA average premium rate for 2026-27 maintained (21 April 2026) · retrieved 2026-11-09
- KPMG for WorkCover Tasmania Board / WorkSafe Tasmania - Suggested Industry Premium Rates for 2026/27 (4 May 2026) · retrieved 2026-11-09
- ACT Government - ACT Workers' Compensation Suggested Reasonable Premium Rates 2026/27 (extract from Finity Consulting 'ACT Workers' Compensation Review of Scheme Performance to 30 June 2025', prepared for the Chief Minister, Treasury and Economic Development Directorate) · retrieved 2026-11-09
- NT WorkSafe - Understanding workers compensation premiums in the NT (bulletin v1.4, 02/04/2019; page generated 9 November 2026) · retrieved 2026-11-09
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