Tax offsets · SAPTO

SAPTO Calculator — Seniors and Pensioners Tax Offset

Q: How much is SAPTO worth in 2026-27?

Up to $2,230 for a single person, $1,602 each for a couple, or $2,040 each for an illness-separated couple. The offset is full below the shade-out threshold, then reduces by 12.5 cents for every dollar of rebate income above it, cutting out entirely at the cut-out threshold.

Enter your rebate income and status to estimate the Seniors and Pensioners Tax Offset (SAPTO), including the shade-out reduction and cut-out threshold for your tax year.

ATO thresholds2025-26 & 2026-27Single / couple / illness-separated

01 —INPUTS

Tax Year

Status

Couple rates apply to each partner individually. Illness-separated has a higher max.

Your Rebate Income

Rebate income = taxable income + reportable super + fringe benefits + tax-free pensions + foreign income.

02 —RESULTS

Awaiting input

Enter your rebate income to see your SAPTO

Edit inputs ↑

Rates and thresholds

SAPTO thresholds for 2026-27

Status	Max offset	Shade-out starts	Cut-out threshold
Single	$2,230	$36,034	$53,874
Couple (each)	$1,602	$31,847	$44,663
Illness-separated couple (each)	$2,040	$34,767	$51,087

The offset reduces by 12.5 cents for every dollar of rebate income above the shade-out threshold, rounded up to the nearest whole dollar.

Worked examples

Two single-status examples for 2026-27

Rebate income $30,000

Below the $36,034 shade-out threshold, so the full offset applies.

$2,230

Rebate income $39,000

$2,966 above the shade-out threshold, reduced by 12.5c per dollar.

$1,859

FAQ

Who is eligible for SAPTO?

You must be eligible for an Australian Government pension or allowance (Age Pension, Carer Payment, DVA service pension and several others) at some point in the income year, and your rebate income must be below the cut-out threshold for your status. You don't need to actually be receiving the payment — self-funded retirees who meet the age and eligibility rules but didn't claim can still qualify.

How much is SAPTO worth in 2026-27?

Up to $2,230 for a single person, $1,602 each for a couple, or $2,040 each for an illness-separated couple. The offset is full below the shade-out threshold, then reduces by 12.5 cents for every dollar of rebate income above it, cutting out entirely at the cut-out threshold.

What counts as rebate income?

Rebate income is broader than taxable income. It adds reportable super contributions, net financial investment losses, reportable fringe benefits, tax-free government pensions and target foreign income to your taxable income — so your rebate income can be higher than what shows on your tax return.

Can unused SAPTO be transferred between spouses?

Yes. If one partner doesn't have enough tax payable to use their full SAPTO, the unused amount can generally be transferred to an eligible spouse. The ATO works this out automatically when you lodge; this calculator estimates your own entitlement only.

Is SAPTO the same as the tax-free threshold?

No, but it works alongside it. The standard tax-free threshold is $18,200. SAPTO is a separate, non-refundable offset applied after tax is calculated, which combined with the Low Income Tax Offset (LITO) can push a senior's effective tax-free income well above $18,200. Use the Tax Offsets Calculator to see LITO and SAPTO together.

Tax Accuracy & Sources

Reviewed: August 2026 · Tax year: 2026-27

This calculator estimates the SAPTO amount from rebate income, status and tax year. It does not determine Australian Government pension/allowance eligibility, model a spouse SAPTO transfer, or calculate Medicare levy or other offsets.

ATO: Seniors and pensioners tax offset