These income tax rates show the amount of tax payable in every dollar of taxable income for each income tax bracket for individual taxpayers in Australia.
Residents
These rates apply to individuals who are Australian residents for tax purposes. These rates do not include the Medicare levy of 2%.
Resident tax rates 2024–25
| Taxable income | Tax on this income |
| 0 to $18,200 | Nil |
| $18,201 to $45,000 | 16c for each $1 over $18,200 |
| $45,001 to $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,000 to $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| over $190,000 | $51,638 plus 45c for each $1 over $190,000 |
Resident tax rates 2023–24
| Taxable income | Tax on this income |
| 0 to $18,200 | Nil |
| $18,201 to $45,000 | 19c for each $1 over $18,200 |
| $45,001 to $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
Resident tax rates 2022–23
| Taxable income | Tax on this income |
| 0 to $18,200 | Nil |
| $18,201 to $45,000 | 19c for each $1 over $18,200 |
| $45,001 to $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for each $1 over $180,000 |
Foreign residents
These rates apply to individuals who are foreign residents for tax purposes. Foreign residents do not pay the Medicare Levy.
Foreign resident tax rates 2024–25
| Taxable income | Tax on this income |
| 0 to $135,000 | 30c for each $1 |
| $135,000 to $190,000 | $40,500 plus 37 cents for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45 cents for each $1 over $190,000 |
Foreign resident tax rates 2023–24
| Taxable income | Tax on this income |
| 0 to $120,000 | 32.5c for each $1 |
| $120,001 to $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Foreign resident tax rates 2022–23
| Taxable income | Tax on this income |
| 0 to $120,000 | 32.5c for each $1 |
| $120,001 to $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for each $1 over $180,000 |
Working holiday makers
These rates apply to working holiday maker income if you are either:
- a foreign resident
- Australian resident who is not from a non-discriminatory article (NDA) country.
You are a working holiday maker if you have a visa subclass:
- 417 (Working Holiday)
- 462 (Work and Holiday).
Working holiday maker tax rates 2024–25
| Taxable income | Tax on this income |
| 0 to $45,000 | 15c for each $1 |
| $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45% for each $1 over $190,000 |
Working holiday maker tax rates 2023–24
| Taxable income | Tax on this income |
| 0 to $45,000 | 15c for each $1 |
| $45,001 to $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
Working holiday maker tax rates 2022–23
| Taxable income | Tax on this income |
| 0 to $45,000 | 15c for each $1 |
| $45,001 to $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 to $180,000 | $31,125 plus 37c for each $1 over $120,000 |
| $180,001 and over | $53,325 plus 45c for each $1 over $180,000 |
Minors (under 18 years old)
Special rules apply and you pay tax on certain income types at a higher rate on income you receive if you’re under 18 years old. This rule was introduced to discourage adults from diverting income to their children.
If you aren’t an excepted person or receiving excepted income, you pay tax on that income as below depending on your residency.
You pay the same individual income tax rates as an adult if you’re an excepted person and receive excepted income.
Tax rates for residents who are under 18 for 2022–25
| Income | Tax rates for 2022–23 income year |
| $0 – $416 | Nil |
| $417 – $1,307 | Nil plus 66% of the excess over $416 |
| Over $1,307 | 45% of the total amount of the income that is not excepted income |
Tax rates for non-residents who are under 18 for 2022–25
| Income | Tax rates for 2022–23 income year |
| $0 – $416 | 32.5% of the entire amount |
| $417 – $663 | $135.20 plus 66% of the excess over $416 |
| Over $663 | 45% of the entire amount |
How income of a person under 18 years old is taxed
| If you… | Then… |
| Are an excepted person | your excepted net income is taxed at the same individual income tax rates as an adult |
| Only have excepted income, such as part-time employment income | your excepted net income is taxed at the same individual income tax rates as an adult |
| Have some excepted income (such as part-time employment income) and some other income (such as a family trust distribution) |
|
| Only have other income (such as a family trust distribution) | your other income (after taking away deductions claimed for that income) will be taxed at higher rates |
This article is general information only and does not provide advice to address your personal circumstances. To make an informed decision you should contact an appropriately qualified professional.
