Working Holiday Maker Tax Calculator
Calculate your Australian tax as a Working Holiday Maker on a 417 or 462 visa. See the backpacker tax rates, the Medicare levy exemption, take-home pay breakdown, and how your tax compares to what an Australian resident would pay.
Your gross annual salary or wages before tax
Employers must register with the ATO to withhold at WHM rates
Foreign residents claim exemption category 2; WHMs not entitled to Medicare claim category 3 with a Medicare Entitlement Statement. Untick only if you are an Australian resident for tax purposes and entitled to Medicare.
A HELP debt is repayable out of your Australian income regardless of visa status — from 1 July 2017, foreign residents with a HELP debt must also report worldwide income and make the same compulsory repayment as a resident.
Enter your annual income to see your WHM tax breakdown
Next best steps
Working Holiday Makers (WHMs) in Australia on subclass 417 or 462 visas are taxed under a special regime. Unlike Australian residents who enjoy an $18,200 tax-free threshold, WHMs pay tax from the very first dollar of income at a flat rate of 15% on the first $45,000.
This means that on lower incomes (roughly under $45,000), WHMs typically pay more tax than residents. However, the gap narrows at higher incomes because the resident marginal rates climb steeply above the tax-free threshold.
Your employer must be registered with the ATO as a WHM employer. If they are not registered, they must withhold at the foreign resident rate instead — 30% up to $135,000, 37% up to $190,000, 45% above $190,000 — significantly more than the standard 15% WHM rate on the first $45,000. Always check your employer's registration status.
| Tax year | Bracket | Rate |
|---|---|---|
| 2026-27 | $0 – $45,000 | 15% |
| 2026-27 | $45,001 – $135,000 | 30% |
| 2026-27 | $135,001 – $190,000 | 37% |
| 2026-27 | $190,001+ | 45% |
| 2025-26 | $0 – $45,000 | 15% |
| 2025-26 | $45,001 – $135,000 | 30% |
| 2025-26 | $135,001 – $190,000 | 37% |
| 2025-26 | $190,001+ | 45% |
Most WHMs pay no Medicare levy on top of these rates — see the FAQ on claiming the exemption.
When you permanently leave Australia, you can apply for a Departing Australia Superannuation Payment (DASP) to reclaim your accumulated super. For WHMs, the DASP tax rate is 65% on the taxable component (up from 35% for non-WHMs), so be aware that you will not receive the full balance.
You can apply for a DASP once your visa has expired or been cancelled and you have left Australia. Applications are made through the ATO or your super fund directly.
Before you fly out, also check whether you can claim back GST (and wine tax) on gear you bought here — the Tourist Refund Scheme (TRS) Calculator works out your refund and flags the $300 per-ABN minimum spend rule.
What is the Working Holiday Maker (backpacker) tax rate?
Do I pay Medicare levy as a Working Holiday Maker?
What happens if my employer is not registered with the ATO?
What is the difference between a 417 and 462 visa?
Do I get superannuation as a Working Holiday Maker?
Can I claim the tax-free threshold as a Working Holiday Maker?
Do I need to lodge a tax return as a Working Holiday Maker?
Tax Accuracy & Sources
This calculator uses official ATO Working Holiday Maker tax rates, selectable by tax year. It assumes all income is from wages/salary earned while on a 417 or 462 visa. It assumes you can claim a full Medicare levy exemption, which is the normal position for a WHM — untick that option if you are an Australian resident for tax purposes and entitled to Medicare. The calculator does not cover income from other sources, the Medicare Levy Surcharge, HELP repayments, or DASP tax calculations. Always lodge a tax return and consult a registered tax agent for your specific circumstances.