These rates show the amount of tax payable in every dollar for each income bracket for individual taxpayers.
Find out about income tax rates depending on your circumstances:
- Residents
- Foreign residents
- Children
- Working holiday makers
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 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $200,000 | $5,092 plus 30c for each $1 over $45,000 |
| $200,001 and over | $51,592 plus 45c for each $1 over $200,000 |
Resident tax rates 2023–24
| Taxable income | Tax on this income |
| 0 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $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 – $18,200 | Nil |
| $18,201 – $45,000 | 19c for each $1 over $18,200 |
| $45,001 – $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 – $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 – $200,000 | 30c for each $1 |
| $200,001 and over | $60,000 plus 45c for each $1 over $200,000 |
Foreign resident tax rates 2023–24
| Taxable income | Tax on this income |
| 0 – $120,000 | 32.5c for each $1 |
| $120,001 – $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 – $120,000 | 32.5c for each $1 |
| $120,001 – $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 |
minors (under 18 years old)
If you are under the age of 18 and receive unearned income (for example, investment income), special rates apply. See our Minor Tax Rates article for more details.
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 – $45,000 | 15c for each $1 |
| $45,001 – $200,000 | $6,750 plus 30c for each $1 over $45,000 |
| $200,001 and over | $53,250 plus 45c for each $1 over $200,000 |
Working holiday maker tax rates 2023–24
| Taxable income | Tax on this income |
| 0 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $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 – $45,000 | 15c for each $1 |
| $45,001 – $120,000 | $6,750 plus 32.5c for each $1 over $45,000 |
| $120,001 – $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 |
This article is for general information only. It does not make recommendations nor does it provide advice to address your personal circumstances. To make an informed decision, always contact a registered tax professional.