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%. Assumes a single individual with no dependents and full Medicare levy liability.
See Individual Income Tax Rates for income tax rates that EXCLUDE the Medicare levy of 2%.
See our TAX CALCULATOR to calculate resident income tax / foreign resident income tax, medicare levy & surcharge & capital gains tax (CGT).
2026-2027 Income tax rates plus medicare levy
The Medicare levy low-income thresholds for 2026-2027 will be set in the May 2027 Federal Budget. Until then, this table uses the 2025-2026 thresholds ($28,011 / $35,013).
| Taxable income | Tax on this income |
| 0 to $18,200 | Nil |
| $18,201 to $28,011 | 15c for each $1 over $18,200 |
| $28,012 to $35,013 | $1,471.65 plus 25c for each $1 over $28,011 |
| $35,014 to $45,000 | $3,222.15 plus 17c for each $1 over $35,013 |
| $45,001 to $135,000 | $4,920 plus 32c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,720 plus 39c for each $1 over $135,000 |
| over $190,000 | $55,170 plus 47c for each $1 over $190,000 |
2025-2026 Income tax rates plus medicare levy
| Taxable income | Tax on this income |
| 0 to $18,200 | Nil |
| $18,201 to $28,011 | 16c for each $1 over $18,200 |
| $28,012 to $35,013 | $1,569.76 plus 26c for each $1 over $28,011 |
| $35,014 to $45,000 | $3,390.28 plus 18c for each $1 over $35,013 |
| $45,001 to $135,000 | $5,188 plus 32c for each $1 over $45,000 |
| $135,001 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 |
2024–2025 Income tax rates plus medicare levy
| Taxable income | Tax on this income |
| 0 to $18,200 | Nil |
| $18,201 to $27,222 | 16c for each $1 over $18,200 |
| $27,223 to $34,027 | $1,443.52 plus 26c for each $1 over $27,222 |
| $34,028 to $45,000 | $3,212.82 plus 18c for each $1 over $34,027 |
| $45,001 to $135,000 | $5,188 plus 32c for each $1 over $45,000 |
| $135,001 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 |
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.
