Tax Offsets Calculator Australia (LITO, WATO, SAPTO)
Work out your Australian tax offsets — Low Income Tax Offset (LITO), the new Working Australians Tax Offset (WATO), and the Seniors and Pensioners Tax Offset (SAPTO). Year-aware for 2024-25 to 2028-29.
Your assessable income less deductions.
LITO (2025-26)$325
WATO$0
Working Australians Tax Offset starts 1 July 2027 (2027-28 income year).
Total offsets$325
Offsets are non-refundable — they reduce tax payable to a minimum of $0; any excess is not paid out. See the tax refund estimator for your net position.
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Tax Accuracy & Sources
This calculator is an estimate tool and may not cover all personal circumstances. For state-based taxes, confirm details with your state or territory revenue office.
What is the difference between LITO and WATO?
The Low Income Tax Offset (LITO) reduces tax for people on lower taxable incomes and tapers out around $66,667. The Working Australians Tax Offset (WATO) is a separate flat offset announced in the 2026 Budget for people with work income (wages, salary, or sole-trader business income); it starts from the 2027-28 income year.
When does the Working Australians Tax Offset (WATO) start?
WATO applies from the 2027-28 income year (the year beginning 1 July 2027). For earlier years this calculator shows $0 for WATO. Read the WATO deep dive for full detail.
Who can claim SAPTO?
The Seniors and Pensioners Tax Offset is available to people who meet the Age Pension age and income tests. The offset depends on your status (single, member of a couple, or a couple separated by illness) and shades out as rebate income rises.
Are these tax offsets refundable?
No. LITO, WATO and SAPTO are non-refundable — they can reduce the tax you pay to a minimum of $0, but any unused amount is not paid back to you as a refund.