Australian Tax Tables 2026-27
Complete Australian tax tables for the 2026-27 financial year, in force from 1 July 2026. Income tax brackets with the new 15% second bracket, Medicare levy, HELP repayments, tax offsets and superannuation thresholds.
Effective: 1 July 2026 – 30 June 2027
Lodging a 2025-26 return instead? Use the 2025-26 tax tables — that edition stays live for the whole lodgement season.
Income tax rates – Australian residents
These rates apply to individuals who are Australian residents for tax purposes for the 2026-27 financial year.
| Taxable income | Tax rate | Tax on this income |
|---|---|---|
| $0 – $18,200 | 0% | Nil |
| $18,201 – $45,000 | 15% | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $51,370 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 the Medicare levy and have no tax-free threshold.
Medicare levy
Low-income thresholds (reduction applies)
| Category | No levy payable | Reduced levy (shade-in) |
|---|---|---|
| Singles | Up to $28,011 | $28,012 – $35,013 |
| Families | Up to $47,238 | $47,239 – $59,047 |
| Seniors (single, SAPTO) | Up to $44,268 | $44,269 – $55,335 |
| Seniors (family, SAPTO) | Up to $61,623 | $61,624 – $77,028 |
Family lower threshold increases by $4,338 and upper threshold by $5,423 for each dependent child.
Medicare Levy Surcharge (no private hospital cover)
| Income (singles) | Income (families) | MLS rate |
|---|---|---|
| $0 – $105,000 | $0 – $210,000 | 0% |
| $105,001 – $123,000 | $210,001 – $246,000 | 1% |
| $123,001 – $164,000 | $246,001 – $328,000 | 1.25% |
| $164,001+ | $328,001+ | 1.5% |
Family thresholds increase by $1,500 for each dependent child after the first. Full 2026-27 Medicare levy thresholds →
HELP / HECS repayment thresholds
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 – $69,528 | Nil |
| $69,529 – $129,717 | 15c for each $1 over $69,528 |
| $129,718 – $186,050 | $9,028 plus 17c for each $1 over $129,717 |
| $186,051 and above | 10% of total repayment 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 5.0c for each $1 over $37,500 |
| $45,001 and over | Reduced by a further 1.5c for each $1, to nil |
Seniors and Pensioners Tax Offset (SAPTO)
| Status | Maximum offset | Shade-out range |
|---|---|---|
| Single | $2,230 | $36,034 – $53,874 |
| Couple (each) | $1,602 | $31,847 – $44,663 |
| Couple (separated by illness) | $2,040 | $34,767 – $51,087 |
Superannuation thresholds
| Item | 2026-27 |
|---|---|
| Superannuation Guarantee rate | 12% |
| Concessional contributions cap | $32,500 |
| Non-concessional contributions cap | $130,000 |
| Bring-forward cap (3 years) | $390,000 |
| Division 293 threshold | $250,000 |
| Transfer balance cap | $2,100,000 |
| Government co-contribution income thresholds | $49,293 – $64,293 |
Super contributions tax: 15% (or 30% if Division 293 applies). Full 2026-27 super caps →
PAYG withholding estimates
Approximate weekly withholding for employees who have claimed the tax-free threshold, derived from the 2026-27 annual rates plus the 2% Medicare levy.
These are annualised estimates, not the ATO NAT scale amounts. For the exact per-pay lookup figures use the 2026-27 weekly tax table or the 2026-27 fortnightly tax table.
| Weekly earnings | Estimated tax withheld | Effective rate |
|---|---|---|
| $500 ($26,000 p.a.) | $23 | 4.5% |
| $750 ($39,000 p.a.) | $75 | 10.0% |
| $1,000 ($52,000 p.a.) | $138 | 13.8% |
| $1,500 ($78,000 p.a.) | $298 | 19.8% |
| $2,000 ($104,000 p.a.) | $458 | 22.9% |
| $2,500 ($130,000 p.a.) | $618 | 24.7% |
| $3,000 ($156,000 p.a.) | $806 | 26.9% |
| $4,000 ($208,000 p.a.) | $1,224 | 30.6% |
Amounts include the Medicare levy and ignore HELP debt, offsets and salary sacrifice. Calculate your PAYG withholding →
Which tax table do I need?
| Your situation | Where to go |
|---|---|
| Paid weekly, need this pay run's amount | ATO weekly tax table 2026-27 |
| Paid fortnightly, need this pay run's amount | ATO fortnightly tax table 2026-27 |
| Paid monthly | ATO NAT 1007 monthly tax table — estimate with the PAYG withholding calculator |
| Preparing or lodging your 2025-26 tax return | 2025-26 tax tables |
| Comparing what changed between the two years | 2025-26 vs 2026-27 tax changes |
Frequently asked questions
Is this the current ATO tax table?
What are the tax brackets for 2026-27?
What changed from 2025-26?
What is the tax-free threshold?
What is the HELP repayment threshold for 2026-27?
What is the Medicare levy?
Related tax references
- Australian Tax Brackets 2026-27 — detailed bracket guide with worked examples
- Marginal Tax Rates Australia — understand your marginal vs average rate
- Australian Tax Tables 2025-26 — the prior-year edition for returns being lodged now