Non-Resident Tax Basics in Australia (2025-26)

Published February 2026 Last updated February 2026

Last reviewed:

Primary tax-year context: 2025-26

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Non-ResidentIncome TaxTax Rates

General information only. Speak with a registered tax agent for advice.

ATO guidance indicates foreign residents generally have no tax-free threshold and generally do not pay Medicare levy. They are taxed on Australian-sourced income, with specific rules for certain income types and visa cohorts.

Core points

  • Confirm your tax residency first; visa status is not the same test
  • Apply the correct foreign resident rate table for the relevant year
  • Treat Australian withholding income streams under the relevant rules

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