Open Dataset

Income tax benchmarks (2025-26)

Reference table for common salary checkpoints using Australian resident rates for 2025-26 plus the 2% Medicare levy. These values are useful for editorial charts and planning snapshots.

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Salary Income tax Medicare levy Total tax + levy Take-home Effective rate
$40,000 $2,913.00 $800.00 $3,713.00 $36,287.00 9.28%
$50,000 $5,538.00 $1,000.00 $6,538.00 $43,462.00 13.08%
$60,000 $8,688.00 $1,200.00 $9,888.00 $50,112.00 16.48%
$70,000 $11,788.00 $1,400.00 $13,188.00 $56,812.00 18.84%
$80,000 $14,788.00 $1,600.00 $16,388.00 $63,612.00 20.48%
$90,000 $17,788.00 $1,800.00 $19,588.00 $70,412.00 21.76%
$100,000 $20,788.00 $2,000.00 $22,788.00 $77,212.00 22.79%
$120,000 $26,788.00 $2,400.00 $29,188.00 $90,812.00 24.32%
$150,000 $36,838.00 $3,000.00 $39,838.00 $110,162.00 26.56%
$180,000 $47,938.00 $3,600.00 $51,538.00 $128,462.00 28.63%
$220,000 $65,138.00 $4,400.00 $69,538.00 $150,462.00 31.61%

How these benchmarks are calculated

Each row starts from the resident individual tax rates for 2025-26, then nets off the Low Income Tax Offset (LITO) — the offset can reduce tax payable to zero but never creates a refund on its own, so the "income tax" column here is tax actually payable, not the pre-offset bracket figure some calculators publish. The standard 2% Medicare levy is added on top, with the ATO's low-income shade-in mechanism applied: every salary point in this table sits above the 35,013.00 single upper threshold, so the full 2% levy applies at each row rather than a reduced shaded-in amount.

No other offsets are included — no Seniors and Pensioners Tax Offset (SAPTO), no private health insurance rebate offset, no spouse or invalid carer offsets — and the Medicare levy is calculated on a single taxpayer basis with no dependants. This keeps the table comparable across every row: it's the tax a single working-age resident with no other offsets would pay on employment income alone, before any deductions.

The dataset also excludes HELP/HECS compulsory repayments, since those are calculated on repayment income (a broader base than taxable income) and are a separate, income-tested obligation rather than part of standard income tax. See the HELP repayment threshold datasets below if you need that figure alongside these ones.

Worked example

At a 60,000.00 salary, tax before offsets is $8,788.00. LITO reduces that by $100.00, leaving income tax payable of $8,688.00 — the figure published in this table's "Income tax" column. Adding the 2% Medicare levy of $1,200.00 brings total tax and levy to $9,888.00, for take-home pay of $50,112.00 and an effective rate of 16.48%.

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/income-tax-benchmarks-2025-26/ as the source, and note the financial year (2025-26) alongside any figure you quote — resident tax rates and offsets are re-verified every year and can change at each rollover.

For HELP/HECS repayment figures at the same income points, see the 2025-26 or 2026-27 threshold datasets. To calculate your own exact figures with deductions and offsets, use the income tax calculator. More open datasets are indexed on the tax data hub.

Frequently asked questions

What income tax rates does this benchmark table use?
Australian resident individual tax rates for 2025-26, read from austax.tools' central tax-year configuration — the same configuration behind the income tax calculator linked above. It does not use non-resident or working holiday maker rates.
Does this include the Medicare Levy Surcharge (MLS)?
No. This dataset includes only the standard 2% Medicare levy, with the ATO's low-income shade-in applied (every salary point on this page is above the 35,013.00 single upper threshold, so the full 2% applies at each row). The Medicare Levy Surcharge is a separate, income-tested charge that depends on private health insurance status — see the medicare levy surcharge thresholds page for that calculation.
Why isn't HELP/HECS debt included in these figures?
HELP repayments are a separate, income-tested compulsory repayment layered on top of income tax — not part of the standard income tax and Medicare levy calculation this table publishes. See the HELP repayment thresholds datasets linked below for that schedule.
How current is this dataset and how do I cite it?
This is the 2025-26 edition, regenerated from the site's central tax-year configuration at build time rather than hand-typed. Link to austax.tools/tax-data/income-tax-benchmarks-2025-26/ as your source and note the financial year alongside any figure you quote, since resident tax rates and offsets change every year.

Sources

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