Your 2026-27 income tax, bracket by bracket, with the Medicare levy and HELP beside it.
Who this is for: Checking the tax on an Australian salary, a pay rise or a HELP repayment.
Income tax for 2026-27
$
$a year
Salary or wages for the full income year, before tax.
$90,000 a year, Australian resident, 2026-27
$17,520.00 income tax
$673.85 a fortnight. Income tax takes 19.47% of your salary; with the Medicare levy it is 21.47%.
Medicare levy
$1,800.00
2% of taxable income
Take-home pay
$70,680.00
$2,718.46 a fortnight
Rate on the next $100
32%
30% income tax, 2% Medicare levy
Low income tax offset
$0
none above $66,667
Where each dollar of your taxable income is taxed
Income tax by bracket for this income
Bracket
Rate
Slice of taxable income
Tax
Tax-free threshold
0%
$0 to $18,200
$0.00
15% bracket
15%
$18,200 to $45,000
$4,020.00
30% bracket
30%
$45,000 to $90,000
$13,500.00
Income tax
$17,520.00
The same 2026-27 figures as the take-home pay calculator, from one engine.
What this tool shows
A $90,000 salary pays $17,520 income tax and $1,800 Medicare levy in 2026-27, leaving $70,680, or $2,718.46 a fortnight. This page shows how each bracket contributes, what the offset takes off, and what the rate is on your next $100.
Income tax bracket by bracket for 2026-27 or 2025-26
The low income tax offset, up to $700
The 2% Medicare levy and its low-income phase-in
HELP and other study loan repayments
Salary sacrifice to super
Foreign resident rates
ATO 2026-27 rates Low income tax offset Medicare levy HELP repayments
ATO rates and thresholds for 2026-27, with 2025-26 for this year’s return.
Updated 26 September 2026 · Works in any browser, no installation
Australian residents pay no income tax on the first $18,200, and then pay by the slice. In 2026-27 each dollar up to $45,000 is taxed at 15c, income up to $135,000 at 30c, up to $190,000 at 37c, and anything above at 45c. The low income tax offset takes up to $700 off the bill for incomes up to $66,667, and the Medicare levy adds 2% of taxable income.
At a glance
Formula shown
Income tax = 15% × (taxable income from $18,200 to $45,000) + 30% × (the part up to $135,000) + 37% × (the part up to $190,000) + 45% × (the rest), less the low income tax offset: $700, reduced by 5c for each $1 over $37,500 and 1.5c for each $1 over $45,000. Medicare levy = 2% of taxable income, phased in above the low-income threshold.
Scenario support
Checking a job offer, a pay rise or a payslip; estimating this year's tax return; seeing what salary sacrifice saves; working out HELP repayments; comparing resident and foreign resident tax.
Income tax on common Australian salaries in 2026-27
Australian resident for the full year, no study loan, no salary sacrifice. Take-home is what is left after income tax and the Medicare levy.
Income tax, Medicare levy and take-home pay for common salaries, 2026-27
Salary
Income tax
Medicare levy
Take-home a year
A fortnight
Tax + levy rate
$30,000
$1,070.00
$198.90
$28,731.10
$1,105.04
4.2%
$45,000
$3,695.00
$900.00
$40,405.00
$1,554.04
10.2%
$50,000
$5,270.00
$1,000.00
$43,730.00
$1,681.92
12.5%
$60,000
$8,420.00
$1,200.00
$50,380.00
$1,937.69
16.0%
$70,000
$11,520.00
$1,400.00
$57,080.00
$2,195.38
18.5%
$80,000
$14,520.00
$1,600.00
$63,880.00
$2,456.92
20.2%
$90,000
$17,520.00
$1,800.00
$70,680.00
$2,718.46
21.5%
$100,000
$20,520.00
$2,000.00
$77,480.00
$2,980.00
22.5%
$120,000
$26,520.00
$2,400.00
$91,080.00
$3,503.08
24.1%
$135,000
$31,020.00
$2,700.00
$101,280.00
$3,895.38
25.0%
$150,000
$36,570.00
$3,000.00
$110,430.00
$4,247.31
26.4%
$190,000
$51,370.00
$3,800.00
$134,830.00
$5,185.77
29.0%
$200,000
$55,870.00
$4,000.00
$140,130.00
$5,389.62
29.9%
$250,000
$78,370.00
$5,000.00
$166,630.00
$6,408.85
33.3%
The fortnightly column divides the year by 26. Your employer withholds tax from each pay using the ATO’s tax tables, so a payslip can differ by a few dollars; the difference is settled when you lodge your return.
Why $90,000 pays $17,520, not 30% of anything
Take a $90,000 salary. The first $18,200 is the tax-free threshold. The next $26,800, up to $45,000, is taxed at 15%: $4,020. The remaining $45,000 above that is taxed at 30%: $13,500. Together that is $17,520, which is 19.5% of the salary. The offset has run out well before this income, so nothing comes off.
The ATO publishes the running total at each bracket edge: $4,020 at $45,000, $31,020 at $135,000 and $51,370 at $190,000. The calculator reproduces all three, and they are among the tests the engine runs on every change.
Crossing into a higher bracket never costs more than it earns, because only the dollars above the line pay the higher rate. The calculator shows the slices for any income, in dollars, with the offset taken off at the end.
The low income tax offset: no income tax up to $22,866
The offset is $700 for taxable incomes up to $37,500. It falls by 5c for every dollar above that, to $325 at $45,000, and then by 1.5c per dollar until it runs out at $66,667. It can bring your tax down to zero but is never paid out as money of its own.
A full $700 offset cancels the 15% tax on the first $4,666.67 above the threshold, so a resident with taxable income up to $22,866 pays no income tax at all. At 2025-26’s 16% rate that point was $22,575.
The taper has a cost. Between $37,500 and $45,000 each extra dollar loses 5c of offset on top of 15c of tax, so the real rate is 20%; between $45,000 and $66,667 it is 31.5%. The rate on your next $100 in the calculator includes this.
The 2026-27 cut: 15c instead of 16c, worth up to $268
From 1 July 2026 the rate on taxable income between $18,201 and $45,000 fell from 16c to 15c in the dollar. The brackets did not move. Anyone with taxable income above $45,000 saves 1% of the $26,800 in that bracket, which is $268 a year. Below $45,000 the saving is smaller.
Resident income tax in 2025-26 and 2026-27
Salary
2025-26
2026-27
Saving
$25,000
$388.00
$320.00
$68.00
$30,000
$1,188.00
$1,070.00
$118.00
$45,000
$3,963.00
$3,695.00
$268.00
$60,000
$8,688.00
$8,420.00
$268.00
$100,000
$20,788.00
$20,520.00
$268.00
$200,000
$56,138.00
$55,870.00
$268.00
If you are lodging a 2025-26 return now, choose 2025-26 in the calculator: that year still uses the 16% rate.
Medicare levy: 2%, phased in from $28,011
Residents pay a Medicare levy of 2% of taxable income on top of income tax. Low incomes pay less: a single person pays nothing at or below $28,011, then 10c for every dollar above it, until the full 2% takes over above $35,013.
The ATO’s own example: a taxable income of $29,000 pays a levy of $98.90, 10% of the $989 over the threshold. The calculator reproduces it. Inside that band the levy adds 10 points to your rate on the next $100, which is why the rate at $30,000 shows as 25%.
These are the ATO’s thresholds for 2025-26. The 2026-27 thresholds are set in the following year’s Budget, so until then the calculator uses the 2025-26 figures, and incomes between about $28,000 and $35,000 may pay slightly less than shown. It uses the single person’s threshold, with no family or senior thresholds, and leaves out the Medicare levy surcharge, which applies to higher earners without private hospital cover.
HELP repayments: 15% over $69,528 in 2026-27
Compulsory study loan repayments are not tax, but they come out of the same pay. Since 2025-26 they are worked out at marginal rates: in 2026-27 you repay 15c for each dollar of repayment income over $69,528, then $9,028 plus 17c for each dollar over $129,717. From $186,051 the rule changes to 10% of your whole repayment income. The same table covers HELP, VET Student Loans and the other study and training loans.
Repayment income is more than taxable income: salary sacrificed to super, reportable fringe benefits and net investment losses are added back. The ATO’s example has $118,450 of taxable income and $18,614 of reportable super contributions, so repayment income of $137,064 and a repayment of $10,276.99. Enter a $137,064 salary with $18,614 of salary sacrifice and the calculator gives the same figure.
In 2025-26 the thresholds were $67,000, $125,000 and $179,286.
Foreign residents: 30% from the first dollar
Foreign residents for tax purposes get no tax-free threshold and no low income tax offset, and they pay no Medicare levy. Income up to $135,000 is taxed at 30c in the dollar, then 37c up to $190,000 and 45c above.
On $60,000 that is $18,000, against $8,420 of income tax and $1,200 of Medicare levy for a resident on the same salary.
The ATO’s table for foreign residents currently runs to 2025-26. The 2026-27 cut applies to the resident 16% bracket, which foreign residents do not have, so the calculator uses the same rates for 2026-27. Working holiday makers are taxed under a separate table this calculator does not cover.
Sources and methodology
Rates, offsets and thresholds come from the Australian Taxation Office’s published figures.
Method. The figures come from the same engine as the take-home pay calculator, reading one table of rates for each income year, so the two pages cannot disagree. Tax is worked out on the annual taxable income; the rate on your next $100 is the difference between that and the same calculation $100 higher, which is what exposes the offset taper and the Medicare phase-in. That engine is verified on every change against 77 assertions, including the ATO’s published bracket totals for 2025-26 and 2026-27, its Medicare levy and study loan worked examples, and every salary in the table recomputed from the published rates by separate arithmetic. The count and the per-case breakdown are published on the formula verification page.
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An estimate of income tax, the Medicare levy and compulsory study loan repayments on salary or wages, using the ATO’s published rates and thresholds. It assumes the same residency for the whole income year and, for residents, the full tax-free threshold. It does not cover deductions you claim when you lodge, tax offsets other than the low income tax offset, the Medicare levy surcharge, family or senior Medicare thresholds, capital gains, the working holiday maker rates or Division 293 tax on super contributions. Your employer withholds tax using the ATO’s tax tables pay by pay, so payslips can differ by a few dollars from the annual figure. For your own position, use the ATO’s calculators or ask a registered tax agent.
Published the Australian income tax calculator for 2026-27, with 2025-26 for returns being lodged, split out of the multi-country income tax page: residents and foreign residents, the low income tax offset, the Medicare levy, HELP repayments and salary sacrifice, with a table of common salaries.
Built on the same engine and rate tables as the take-home pay calculator, so the two pages cannot disagree; rates, offsets and thresholds are the ATO's published figures.
Tested against the ATO's published bracket totals for 2025-26 and 2026-27 ($4,020, $31,020 and $51,370 in 2026-27), its Medicare levy example ($29,000 pays $98.90) and its three 2026-27 study loan examples, with every table salary recomputed from the published rates by separate arithmetic.
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