Disclaimer: This calculator provides estimates only and should not be considered financial or tax advice. Always consult with a qualified tax professional or accountant before making investment decisions. This tool does not constitute advice from the Australian Taxation Office.
Income tax calculator inputs and results
Income tax and take-home pay in Australia
The income tax calculator estimates the tax on your income for the 2026-27 financial year and works back to your take-home pay. It covers Australian residents, foreign residents and working holiday makers, and can add the 2% Medicare levy and a compulsory study or training loan repayment. Enter your gross income at any pay frequency and it returns your income tax, Medicare levy, any HELP repayment, total tax, net pay, and your effective and marginal rates.
How to use this calculator
Enter your income
Enter your gross income and choose the matching pay frequency: annual, monthly, fortnightly or weekly.
Select your residency
Select your residency for tax purposes: Australian resident, foreign resident, or working holiday maker.
Add a study loan if applicable
Turn on the HELP toggle if you have a study or training support loan.
Read the results
Read the results: income tax, Medicare levy, any HELP repayment, total tax, net take-home, and your effective and marginal rates.
How this calculator works
Australia taxes residents on a progressive scale, so each band of income is taxed at its own rate and only the income that falls inside a band is taxed at that band's rate. Australian residents receive a tax-free threshold of $18,200. From 1 July 2026 the second bracket rate is 15%, reduced from 16% under the Treasury Laws Amendment (More Cost of Living Relief) Act 2025, with a further fall to 14% legislated from 1 July 2027. Foreign residents receive no tax-free threshold and pay 30% from the first dollar up to $135,000. Working holiday makers on a subclass 417 or 462 visa pay 15% on the first $45,000, then the resident scale above that. Most residents also pay the 2% Medicare levy, while foreign residents are not required to pay it. A compulsory study or training loan repayment applies once repayment income passes the minimum threshold, calculated on a marginal basis from the 2025-26 income year.
Assumptions used
Results use 2026-27 rates and thresholds and assume a full income year at the selected residency. The Medicare levy is applied at 2% for residents, with a low-income threshold below which no levy applies. The calculator does not model the Medicare levy surcharge, the Low Income Tax Offset, salary sacrifice, deductions or other offsets. The HELP repayment is estimated from taxable income and does not add the other amounts that can form repayment income.
Worked example
A person is an Australian resident for the 2026-27 year with a gross salary of $90,000 and no study loan. The first $18,200 is tax free. The next $26,800 is taxed at 15%, which is $4,020. The income from $45,000 to $90,000 is taxed at 30%, which is $13,500. Income tax is $17,520.
The Medicare levy at 2% of $90,000 is $1,800. Total tax is $19,320, leaving take-home pay of $70,680. The effective tax rate is about 21.5%, while the marginal rate is 30%.
The calculator produces these figures for the income and settings you enter.
What changes your income tax
Several things change how much income tax you pay and what you take home. The main ones are:
Residency for tax purposes
Your residency for tax purposes, which sets the scale and whether the tax-free threshold applies. Residency is decided by the ATO residency tests, not by visa or citizenship.
Study or training support loan
Whether you have a study or training support loan, which adds a compulsory repayment once repayment income passes the minimum threshold.
Medicare levy
The Medicare levy, which most residents pay at 2%, with a reduction or exemption for some low-income earners and a surcharge for higher earners without private hospital cover.
Offsets and deductions
Tax offsets such as the Low Income Tax Offset, plus deductions and salary sacrifice, which change taxable income or tax payable and are not included here.
Legislated rate cut
The legislated rate cut, with the second bracket at 15% for 2026-27 and a further fall to 14% from 1 July 2027.
Rates and assumptions used
| Item | Value used | Source |
|---|---|---|
| Australian resident: $0 to $18,200 | Nil | ATO, Tax rates for Australian residents |
| Australian resident: $18,201 to $45,000 | 15c for each $1 over $18,200 | ATO, Tax rates for Australian residents |
| Australian resident: $45,001 to $135,000 | $4,020 plus 30c for each $1 over $45,000 | ATO, Tax rates for Australian residents |
| Australian resident: $135,001 to $190,000 | $31,020 plus 37c for each $1 over $135,000 | ATO, Tax rates for Australian residents |
| Australian resident: $190,001 and over | $51,370 plus 45c for each $1 over $190,000 | ATO, Tax rates for Australian residents |
| Foreign resident: $0 to $135,000 | 30c for each $1 | ATO, Tax rates for foreign residents |
| Foreign resident: $135,001 to $190,000 | $40,500 plus 37c for each $1 over $135,000 | ATO, Tax rates for foreign residents |
| Foreign resident: $190,001 and over | $60,850 plus 45c for each $1 over $190,000 | ATO, Tax rates for foreign residents |
| Working holiday maker: $0 to $45,000 | 15c for each $1 | ATO, Tax rates for working holiday makers |
| Working holiday maker: $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 | ATO, Tax rates for working holiday makers |
| Working holiday maker: $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 | ATO, Tax rates for working holiday makers |
| Working holiday maker: $190,001 and over | $54,100 plus 45c for each $1 over $190,000 | ATO, Tax rates for working holiday makers |
| Medicare levy standard rate | 2% of taxable income for most residents | ATO, Medicare levy reduction for low-income earners |
| Medicare levy low-income threshold | No levy up to $28,011, with a reduced levy phasing in above it | ATO, Medicare levy reduction for low-income earners |
| Medicare levy surcharge | 1% to 1.5% above $105,000 single or $210,000 family without private hospital cover | ATO, Medicare levy surcharge income thresholds and rates |
| Study loan repayment: $0 to $69,528 | Nil | ATO, Study and training support loans rates and repayment thresholds |
| Study loan repayment: $69,529 to $129,717 | 15c for each $1 over $69,528 | ATO, Study and training support loans rates and repayment thresholds |
| Study loan repayment: $129,718 to $186,050 | $9,028 plus 17c for each $1 over $129,717 | ATO, Study and training support loans rates and repayment thresholds |
| Study loan repayment: $186,051 and over | 10% of total repayment income | ATO, Study and training support loans rates and repayment thresholds |
Figures checked against the sources above on 10 August 2026.
Frequently asked questions
Your marginal rate is the rate applied to your next dollar of income, set by the bracket your top dollar falls in. Your effective rate is total tax divided by total income, which is lower because the lower bands are taxed at lower rates.
Related calculators and guides
Sources
- •ATO, Tax rates for Australian residents
- •ATO, Tax rates for foreign residents
- •ATO, Tax rates for working holiday makers
- •ATO, Tax tables overview (2026-27 update)
- •ATO, Medicare levy reduction for low-income earners
- •ATO, Medicare levy surcharge income thresholds and rates
- •ATO, Study and training support loans rates and repayment thresholds
- •ATO, Study and training loans what's new
Content reviewed and figures checked against the sources above on 10 August 2026.