Individual Tax
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Tax Calculators:
Tax rates
Australian residents
Tax Rates 2018-19
The following rates for 2018-19 apply from 1 July 2018.
|
Taxable income |
Tax on this income |
|
0 – $18,200 |
Nil |
|
$18,201 – $37,000 |
19c for each $1 over $18,200 |
|
$37,001 – $90,000 |
$3,572 plus 32.5c for each $1 over $37,000 |
|
$90,001 – $180,000 |
$20,797 plus 37c for each $1 over $90,000 |
|
$180,001 and over |
$54,097 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%
The above rates include changes announced in the 2018-19 Federal Budget.
Foreign residents
Foreign residents aren't entitled to the tax-free threshold. Different tax rates apply to income they receive.
The following rates for 2018–19 apply from 1 July 2018.
|
Taxable income |
Tax on this income |
|
0 – $90,000 |
32.5c for each $1 |
|
$90,001 – $180,000 |
$29,250 plus 37c for each $1 over $90,000 |
|
$180,001 and over |
$62,550 plus 45c for each $1 over $180,000 |
Foreign residents are not required to pay the Medicare levy.
The above rates include changes implementing changes announced in the 2018-19 Federal Budget.
Working Holiday Makers
These rates apply to working holiday maker income regardless of residency for tax purposes.
You are a working holiday maker if you have a visa subclass:
417 (Working Holiday) 462 (Work and Holiday)
The following rates for 2018–19 apply from 1 July 2018.
|
Taxable income |
Tax on this income |
|
0 – $37,000 |
15c for each $1 |
|
$37,001 – $90,000 |
$5,550 plus 32.5c for each $1 over $37,000 |
|
$90,001 - $180,000 |
$22,775 plus 37c for each $1 over $90,000 |
|
$180,001and over |
$56,075 plus 45c for each $1 over $180,000 |
The above rates include changes announced in the 2018-19 Federal Budget.
Tax Rates 2017-18
The following rates for 2017-18 apply from 1 July 2017.
|
Taxable income |
Tax on this income |
|
0 – $18,200 |
Nil |
|
$18,201 – $37,000 |
19c for each $1 over $18,200 |
|
$37,001 – $87,000 |
$3,572 plus 32.5c for each $1 over $37,000 |
|
$87,001 – $180,000 |
$19,822 plus 37c for each $1 over $87,000 |
|
$180,001 and over |
$54,232 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%
The Temporary Budget Repair Levy ceased applying from 1 July 2017.
Foreign residents
Foreign residents aren't entitled to the tax-free threshold. Different tax rates apply to income they receive.
The following rates for 2017–18 apply from 1 July 2017.
|
Taxable income |
Tax on this income |
|
0 – $87,000 |
32.5c for each $1 |
|
$87,001 – $180,000 |
$28,275 plus 37c for each $1 over $87,000 |
|
$180,001 and over |
$62,685 plus 45c for each $1 over $180,000 |
Foreign residents are not required to pay the Medicare levy.
The Temporary Budget Repair Levy ceased applying from 1 July 2017
Working Holiday Makers
These rates apply to working holiday maker income regardless of residency for tax purposes.
You are a working holiday maker if you have a visa subclass:
417 (Working Holiday) 462 (Work and Holiday)
The following rates for 2017–189 apply from 1 July 2017.
|
Taxable income |
Tax on this income |
|
0 – $37,000 |
15c for each $1 |
|
$37,001 – $87,000 |
$5,550 plus 32.5c for each $1 over $37,000 |
|
$87,001 - $180,000 |
$21,800 plus 37c for each $1 over $87,000 |
|
$180,001and over |
$56,210plus 45c for each $1 over $180,000 |
The temporary budget levy ceased applying from 1 July 2017.
Tax Rates 2016-17
The following rates for 2016-17 apply from 1 July 2016.
|
Taxable income |
Tax on this income |
|
0 – $18,200 |
Nil |
|
$18,201 – $37,000 |
19c for each $1 over $18,200 |
|
$37,001 – $87,000 |
$3,572 plus 32.5c for each $1 over $37,000 |
|
$87,001 – $180,000 |
$19,822 plus 37c for each $1 over $87,000 |
|
$180,001 and over |
$54,232 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%
The above rates do not include the Temporary Budget Repair Levy. The Temporary Budget Repair Levy is payable at a rate of 2% for taxable incomes over $180,000.
Foreign residents
Foreign residents aren't entitled to the tax-free threshold. Different tax rates apply to income they receive.
The following rates for 2016–17 apply from 1 July 2016.
|
Taxable income |
Tax on this income |
|
0 – $87,000 |
32.5c for each $1 |
|
$87,001 – $180,000 |
$28,275 plus 37c for each $1 over $87,000 |
|
$180,001 and over |
$62,685 plus 45c for each $1 over $180,000 |
Foreign residents are not required to pay the Medicare levy.
The above rates do not include the Temporary Budget Repair Levy. The Temporary Budget Repair Levy is payable at a rate of 2% for taxable incomes over $180,000.
Tax Rates 2015-16
The following rates for 2015-16 apply from 1 July 2015.
|
Taxable income |
Tax on this income |
|
0 – $18,200 |
Nil |
|
$18,201 – $37,000 |
19c for each $1 over $18,200 |
|
$37,001 – $80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |
|
$80,001 – $180,000 |
$17,547 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%
The above rates do not include the Temporary Budget Repair Levy. The Temporary Budget Repair Levy is payable at a rate of 2% for taxable incomes over $180,000.
Foreign residents
Foreign residents aren't entitled to the tax-free threshold. Different tax rates apply to income they receive.
The following rates for 2015–16 apply from 1 July 2015.
|
Taxable income |
Tax on this income |
|
0 – $80,000 |
32.5c for each $1 |
|
$80,001 – $180,000 |
$26,000 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$63,000 plus 45c for each $1 over $180,000 |
Foreign residents are not required to pay the Medicare levy.
The above rates do not include the Temporary Budget Repair Levy. The Temporary Budget Repair Levy is payable at a rate of 2% for taxable incomes over $180,000.
Tax Rates 2014-15
The following rates for 2014-15 apply from 1 July 2014.
|
Taxable income |
Tax on this income |
|
0 – $18,200 |
Nil |
|
$18,201 – $37,000 |
19c for each $1 over $18,200 |
|
$37,001 – $80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |
|
$80,001 – $180,000 |
$17,547 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 2%
The above rates do not include the Temporary Budget Repair Levy. The Temporary Budget Repair Levy is payable at a rate of 2% for taxable incomes over $180,000.
Foreign residents
Foreign residents aren't entitled to the tax-free threshold. Different tax rates apply to income they receive.
The following rates for 2014–15 apply from 1 July 2014.
|
Taxable income |
Tax on this income |
|
0 – $80,000 |
32.5c for each $1 |
|
$80,001 – $180,000 |
$26,000 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$63,000 plus 45c for each $1 over $180,000 |
Foreign residents are not required to pay the Medicare levy.
The above rates do not include the Temporary Budget Repair Levy. The Temporary Budget Repair Levy is payable at a rate of 2% for taxable incomes over $180,000.
Tax Rates 2013-14
The following rates for 2013–14 applied from 1 July 2013.
|
Taxable income |
Tax on this income |
|
0 – $18,200 |
Nil |
|
$18,201 – $37,000 |
19c for each $1 over $18,200 |
|
$37,001 – $80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |
|
$80,001 – $180,000 |
$17,547 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 1.5%.
Foreign residents
Foreign residents aren't entitled to the tax-free threshold. Different tax rates apply to income they receive.
The following rates for 2013–14 applied from 1 July 2013.
|
Taxable income |
Tax on this income |
|
0 – $80,000 |
32.5c for each $1 |
|
$80,001 – $180,000 |
$26,000 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$63,000 plus 45c for each $1 over $180,000 |
Foreign residents are not required to pay the Medicare levy.
Tax Rates 2012-13
The following rates for 2012-13 apply from 1st July 2012
|
Taxable income |
Tax on this income |
|
0-$18,200 |
Nil |
|
$18,201-$37,000 |
19c for each $1 over $18,200 |
|
$37,001-$80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |
|
$80,001-$180,000 |
$17,547 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |
These rates do not include the Medicare levy of 1.5% or the Medicare levy surcharge.
Foreign residents
Foreign residents aren't entitled to the tax-free threshold. Different tax rates apply to income they receive.
If you're a foreign resident for the full income year, these are your tax rates for the 2012-13 income year:
|
Taxable income |
Tax on this income |
|
0-$80,000 |
32.5c for each $1 |
|
$80,001-$180,000 |
$26,000 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$63,000 plus 45c for each $1 over $180,000 |
Foreign residents are not required to pay the Medicare levy.
Tax Rates 2011-12
The following rates for 2011-12 apply from 1st July 2011
|
Taxable income |
Tax on this income |
|
0 - $6,000 |
Nil |
|
$6,001 - $37,000 |
15c for each $1 over $6,000 |
|
$37,001 - $80,000 |
$4,650 plus 30c for each $1 over $37,000 |
|
$80,001 - $180,000 |
$17,550 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$54,550 plus 45c for each $1 over $180,000 |
The above rates do not include the Flood levy (read Flood levy information for individuals for more information).
Tax Rates 2010-11
|
Taxable income |
Tax on this income |
|
0 - $6,000 |
Nil |
|
$6,001 - $37,000 |
15c for each $1 over $6,000 |
|
$37,001 - $80,000 |
$4,650 plus 30c for each $1 over $37,000 |
|
$80,001 - $180,000 |
$17,550 plus 37c for each $1 over $80,000 |
|
$180,001 and over |
$54,550 plus 45c for each $1 over $180,000 |
The above rates do not include the Medicare levy of 1.5% (read Guide to Medicare levy for more information).
Tax offsets reduce the tax payable. Tax offsets based on taxable income levels apply to a range of circumstances. For more information, read Guide to tax offsets.
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