Australian Tax Tables 2025-26
Complete Australian tax tables for the 2025-26 financial year (2026 tax year). Income tax brackets, Medicare levy, HELP repayments, tax offsets, and superannuation thresholds.
Last updated: February 2026 | Effective: 1 July 2025 – 30 June 2026
Income tax rates – Australian residents
These rates apply to individuals who are Australian residents for tax purposes.
| Taxable income | Tax rate | Tax on this income |
|---|---|---|
| $0 – $18,200 | 0% | Nil |
| $18,201 – $45,000 | 16% | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $51,638 plus 45c for each $1 over $190,000 |
Note: These rates do not include the 2% Medicare levy. Learn about marginal tax rates →
Foreign residents
| Taxable income | Tax rate | Tax on this income |
|---|---|---|
| $0 – $135,000 | 30% | 30c for each $1 |
| $135,001 – $190,000 | 37% | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $60,850 plus 45c for each $1 over $190,000 |
Foreign residents do not pay Medicare levy and have no tax-free threshold.
Medicare levy
Standard rate
| Medicare levy rate | 2% of taxable income |
Low-income thresholds (reduction applies)
| Category | No levy payable | Reduced levy |
|---|---|---|
| Singles | Up to $26,000 | $26,001 – $32,500 |
| Families | Up to $43,846 | $43,847 – $54,808 |
| Seniors (single) | Up to $41,089 | $41,090 – $51,361 |
| Seniors (family) | Up to $57,198 | $57,199 – $71,498 |
Family thresholds increase by $4,027 for each dependent child.
Medicare Levy Surcharge (no private hospital cover)
| Income (singles) | Income (families) | MLS rate |
|---|---|---|
| $0 – $101,000 | $0 – $202,000 | 0% |
| $101,001 – $118,000 | $202,001 – $236,000 | 1.0% |
| $118,001 – $158,000 | $236,001 – $316,000 | 1.25% |
| $158,001+ | $316,001+ | 1.5% |
Family thresholds increase by $1,500 for each dependent child after the first.
HELP / HECS repayment thresholds
From 2025-26, HELP repayments use a marginal rate system. You only pay on income above the minimum threshold, not on your total income.
| Repayment income | Repayment calculation |
|---|---|
| $0 – $67,000 | Nil |
| $67,001 – $125,000 | 15c for each $1 over $67,000 |
| $125,001 – $179,285 | $8,700 plus 17c for each $1 over $125,000 |
| $179,286 and above | 10% of total repayment income |
Example: Income of $80,000
Under the new marginal system, you pay 15% of income above $67,000:
Repayment = 15% × ($80,000 - $67,000) = $1,950
Previously, this would have been $2,800 (3.5% of total income).
Repayment income = taxable income + net investment losses + reportable fringe benefits + reportable super contributions. Calculate your HELP repayment →
Tax offsets
Low Income Tax Offset (LITO)
| Taxable income | Offset amount |
|---|---|
| $0 – $37,500 | $700 |
| $37,501 – $45,000 | $700 minus 5c for each $1 over $37,500 |
| $45,001 – $66,667 | $325 minus 1.5c for each $1 over $45,000 |
| $66,668+ | Nil |
Seniors and Pensioners Tax Offset (SAPTO)
| Status | Maximum offset | Shade-out threshold |
|---|---|---|
| Single | $2,230 | $32,279 – $50,119 |
| Couple (each) | $1,602 | $28,974 – $41,790 |
| Couple (separated by illness) | $2,040 | $31,279 – $47,599 |
Superannuation thresholds
| Item | 2025-26 |
|---|---|
| Superannuation Guarantee rate | 12% |
| Concessional contributions cap | $30,000 |
| Non-concessional contributions cap | $120,000 |
| Division 293 threshold | $250,000 |
| Transfer balance cap | $2,000,000 |
| Total super balance for NCCs | $2,000,000 |
| CGT cap amount | $1,780,000 |
| Low rate cap amount | $235,000 |
| Government co-contribution threshold | $45,400 – $60,400 |
Super contributions tax: 15% (or 30% if Division 293 applies). Calculate your super contributions →
PAYG withholding – weekly tax table
Sample weekly withholding amounts for employees who have claimed the tax-free threshold.
| Weekly earnings | Tax withheld | Effective rate |
|---|---|---|
| $350 ($18,200 p.a.) | $0 | 0% |
| $500 ($26,000 p.a.) | $18 | 3.6% |
| $750 ($39,000 p.a.) | $68 | 9.1% |
| $1,000 ($52,000 p.a.) | $148 | 14.8% |
| $1,500 ($78,000 p.a.) | $308 | 20.5% |
| $2,000 ($104,000 p.a.) | $478 | 23.9% |
| $2,500 ($130,000 p.a.) | $648 | 25.9% |
| $3,000 ($156,000 p.a.) | $841 | 28.0% |
| $4,000 ($208,000 p.a.) | $1,254 | 31.4% |
Amounts include Medicare levy. Actual withholding may vary based on PAYG declarations. Calculate your PAYG withholding →
Key tax dates 2025-26
| Date | Event |
|---|---|
| 1 July 2025 | 2025-26 financial year begins |
| 28 July 2025 | Q4 BAS due (quarterly lodgers) |
| 28 October 2025 | Q1 BAS due |
| 31 October 2025 | Individual tax return due (self-lodgers) |
| 28 February 2026 | Q2 BAS due |
| 15 May 2026 | Tax agent lodgement deadline (most clients) |
| 28 May 2026 | Q3 BAS due |
| 30 June 2026 | 2025-26 financial year ends |
Frequently asked questions
What are the tax brackets for 2025-26?
For 2025-26, Australian residents pay: 0% on $0-$18,200, 16% on $18,201-$45,000, 30% on $45,001-$135,000, 37% on $135,001-$190,000, and 45% on income over $190,000. Plus 2% Medicare levy on most taxable income.
What is the tax-free threshold?
The tax-free threshold is $18,200 for Australian residents. If you earn less than this amount, you pay no income tax. This threshold has remained unchanged since 2012-13.
When do the Stage 3 tax cuts apply?
The Stage 3 tax cuts took effect from 1 July 2024 and continue for 2025-26. Key changes included reducing the 19% rate to 16%, reducing 32.5% to 30%, and increasing the thresholds for the 37% and 45% brackets.
What is the Medicare levy?
The Medicare levy is 2% of your taxable income, used to fund Australia's public health system. Low-income earners may qualify for a reduction or exemption. High earners without private hospital cover pay the Medicare Levy Surcharge (1-1.5%) on top.
What is the HELP repayment threshold?
For 2025-26, compulsory HELP repayments start when your repayment income exceeds $67,000. The new marginal rate system means you only pay on income above this threshold (15-17%), not a flat rate on your total income. Maximum rate is 10% for incomes above $179,286.
Related tax references
- Australian Tax Brackets 2025-26 — detailed bracket guide with worked examples
- Marginal Tax Rates Australia — understand your marginal vs average rate