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.
Download CSV | Open calculator
| 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.