Open Dataset
HELP repayment thresholds (2025-26)
Structured table for the 2025-26 marginal HELP repayment system. Use this as a citation source for guides and salary explainers.
Download CSV | Open HELP calculator
| Tier | Income range | Repayment method |
|---|---|---|
| Tier 1 | $0 - $67,000 | Nil repayment |
| Tier 2 | $67,001 - $125,000 | 15% of income above $67,000 |
| Tier 3 | $125,001 - $179,285 | $8,700 + 17% of income above $125,000 |
| Tier 4 | $179,286+ | 10% of total repayment income |
How the HELP marginal repayment system works
HELP repayments moved to a marginal system from the 2025-26 income year onward. Instead of one flat rate applied to your entire repayment income once you cross a threshold, each dollar is taxed only within its own band — the same logic income tax brackets use. Income up to $67,000 attracts no compulsory repayment at all. The next band, from $67,001 to $125,000, is charged at 15% on the amount above $67,000 only. The band above that adds a $8,700 base plus 17% on the amount above $125,000. Above $179,286, the method changes again: rather than a further marginal band, the ATO switches to a flat 10% of your entire repayment income, not just the amount above the threshold.
"Repayment income" is not the same figure as taxable income. The ATO adds together taxable income (excluding any assessable First Home Super Saver released amount), reportable fringe benefits, total net investment losses (including net rental losses), reportable super contributions, and exempt foreign employment income. Two people on an identical salary can end up with different repayment income — and a different compulsory repayment — once fringe benefits, negative gearing or salary-sacrificed super are added back.
These thresholds and rates apply under one shared schedule to every type of study and training support loan the ATO administers: HELP, VET Student Loans, the Student Financial Supplement Scheme, Student Start-up Loans, ABSTUDY Student Start-up Loans, and Australian Apprenticeship Support Loans. If you hold more than one, compulsory repayments are applied to HELP first, then the others in that order.
Worked example
A worker with $140,000 of repayment income in 2025-26 falls in the third tier — above $125,000 but below $179,285. Their compulsory repayment is the $8,700 base plus 17% of the $15,000 above $125,000:
$8,700 + (17% × $15,000) = $11,250 compulsory repayment for the year.
Using and citing this dataset
The table above mirrors the downloadable CSV exactly — both are generated from the same central tax-year configuration, so there's no risk of the two disagreeing. If you cite this page in an article, guide or third-party tool, link back to austax.tools/tax-data/help-repayment-thresholds-2025-26/ as the source, and note the financial year (2025-26) alongside any figure you quote — this is a pinned historical edition, so an undated citation is easy to mistake for the current year.
For the financial year currently in progress, see the 2026-27 edition. For salary-checkpoint income tax figures rather than HELP repayments, see the income tax benchmarks dataset. To estimate your own repayment and years-to-payoff, use the HELP repayment calculator. More open datasets are indexed on the tax data hub.