Individual Income Tax Rates

Contents

• Residents
• Foreign residents
• Minors (under 18 years old)
• Working holiday makers

These rates show the amount of tax payable in every dollar of taxable income for each income bracket for individual taxpayers in Australia.

Find out about Australian income tax rates depending on your circumstances:

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 $200,000

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