Individual Income Tax Rates Plus Medicare Levy

 

 

These rates apply to individuals who are Australian residents for tax purposes and INCLUDE the Medicare levy of 2%.

See Individual Income Tax Rates for income tax rates that EXCLUDE the Medicare levy of 2%.

See TAX CALCULATOR to calculate resident income tax / foreign resident income tax, medicare levy & surcharge & capital gains tax (CGT).

 

2025-26 Income tax rates plus medicare levy

Taxable income	Tax on this income
0 to $18,200	Nil
$18,201 to $27,221	16c for each $1 over $18,200
$27,222 to $45,000	$1,443 plus 18c for each $1 over $27,221
$45,001 to $135,000	$5,188 plus 32c for each $1 over $45,000
$135,000 to $190,000	$33,988 plus 39c for each $1 over $135,000
over $190,000	$55,438 plus 47c for each $1 over $190,000

2024–25 Income tax rates plus medicare levy

Taxable income	Tax on this income
0 to $18,200	Nil
$18,201 to $27,221	16c for each $1 over $18,200
$27,222 to $45,000	$1,443 plus 18c for each $1 over $27,221
$45,001 to $135,000	$5,188 plus 32c for each $1 over $45,000
$135,000 to $190,000	$33,988 plus 39c for each $1 over $135,000
over $190,000	$55,438 plus 47c for each $1 over $190,000