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: April 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 (shade-in) |
|---|---|---|
| Singles | Up to $27,222 | $27,223 – $34,027 |
| Families | Up to $45,907 | $45,908 – $57,383 |
| Seniors (single, SAPTO) | Up to $43,020 | $43,021 – $53,775 |
| Seniors (family, SAPTO) | Up to $59,886 | $59,887 – $74,857 |
Family lower threshold increases by $4,216 and upper threshold by $5,270 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 income thresholds | $47,488 – $62,488 |
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 → For fortnightly-specific lookup amounts, see the fortnightly tax table 2026.
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 |
Lodge on time and get your refund sooner. Use the tax return calculator to estimate your refund or tax owing before you lodge.
Frequently asked questions
What are the tax brackets for 2025-26?
What is the tax-free threshold?
When do the Stage 3 tax cuts apply?
What is the Medicare levy?
What is the HELP repayment threshold?
Related tax references
- Australian Tax Brackets 2025-26 — detailed bracket guide with worked examples
- Marginal Tax Rates Australia — understand your marginal vs average rate