Since 1 July 2025, compulsory HELP repayments work like income tax: each band's rate applies only to the dollars inside that band, not to your whole income. The 2026-27 thresholds below are indexed up from last year's in line with average weekly earnings, so the repayment start point rose from $67,000 to $69,528.
2026-27 repayment table
| Repayment income | Compulsory repayment |
|---|---|
| Up to $69,528 | Nil |
| $69,529 to $129,717 | 15c per $1 over $69,528 |
| $129,718 to $186,050 | $9,028 plus 17c per $1 over $129,717 |
| $186,051 and above | 10% of total repayment income |
Note the top tier: at $186,051 the marginal calculation is replaced (not capped) by a flat 10% of your entire repayment income. That matches the ATO's published table; some summaries omit it and understate repayments for high earners.
What that means in dollars
Annual repayments at a range of repayment incomes, calculated with the same tested engine as our HECS repayment calculator:
| Repayment income | Annual repayment | Roughly per fortnight |
|---|---|---|
| $70,000 | $70.80 | $3 |
| $75,000 | $820.80 | $32 |
| $80,000 | $1,570.80 | $60 |
| $85,000 | $2,320.80 | $89 |
| $90,000 | $3,070.80 | $118 |
| $100,000 | $4,570.80 | $176 |
| $110,000 | $6,070.80 | $233 |
| $120,000 | $7,570.80 | $291 |
| $130,000 | $9,076.11 | $349 |
| $150,000 | $12,476.11 | $480 |
| $170,000 | $15,876.11 | $611 |
| $190,000 | $19,000.00 | $731 |
| $220,000 | $22,000.00 | $846 |
2025-26 table (for your last tax return)
| Repayment income | Compulsory repayment |
|---|---|
| Up to $67,000 | Nil |
| $67,001 to $125,000 | 15c per $1 over $67,000 |
| $125,001 to $179,285 | $8,700 plus 17c per $1 over $125,000 |
| $179,286 and above | 10% of total repayment income |
Repayment income is not taxable income
The thresholds apply to your repayment income: taxable income plus reportable fringe benefits, reportable super contributions, total net investment losses and exempt foreign employment income. If you salary sacrifice into super or negatively gear a property, your repayment income is higher than your taxable income, and your HELP repayment is worked out on the higher figure. Our guide to what counts as repayment income walks through each component.
A worked example
On a repayment income of $86,380 in 2026-27: the first $69,528 attracts nothing, and the remaining $16,852 is charged at 15c per dollar, giving a compulsory repayment of $2,527.80. That's the ATO's own worked example, and it's one of the test cases our calculator engine must match to the cent before any update ships.
Frequently asked questions
Is the repayment a percentage of my whole salary?
Not since 1 July 2025. Before then your repayment rate applied to your entire income, which created cliffs where earning one more dollar could cost hundreds. The marginal system removed those cliffs everywhere except the flat 10% tier from $186,051.
Does my employer take out the right amount?
Your employer withholds an estimate based on your salary from them alone. The repayment itself is worked out from your full-year repayment income when your tax return is assessed. Second jobs, investment income or reportable super can mean the withholding was too low, which shows up as a bill at tax time.
Sources
Figures on this page come from the following primary sources. The date is when we last checked the page against the source.
- Study and training support loans rates and repayment thresholds (ATO), checked 27 July 2026.
- Study and training loans: what's new (ATO), checked 27 July 2026.
Related
HECS/HELP repayment calculator: your exact repayment and a payoff projection with indexation. HECS indexation in 2026: how the 1 June balance increase works. Take-home pay calculator: what a raise does to your repayment.
Figures current as at 14 September 2026. Figures verified against the ATO study and training support loans thresholds page; see our methodology. General information only, not financial advice.