Resident tax rates for each year
In the ATO format: the "tax on this income" column gives the tax on the whole of an income in that band. These are income tax only, before offsets and the Medicare levy. The line under each table lists the offsets and levies in force that year.
Tax rates 2027-28 (legislated, starts 1 July 2027)
| Taxable income | Tax on this income |
|---|---|
| 0 to $18,200 | Nil |
| $18,201 to $45,000 | 14c for each $1 over $18,200 |
| $45,001 to $135,000 | $3,752 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $30,752 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,102 plus 45c for each $1 over $190,000 |
LITO up to $700, nil from $66,667. WATO up to $250. Medicare levy 2%, nil up to $28,011 for singles (provisional: 2025-26 threshold). Calculate 2027-28
Tax rates 2026-27
| Taxable income | Tax on this income |
|---|---|
| 0 to $18,200 | Nil |
| $18,201 to $45,000 | 15c for each $1 over $18,200 |
| $45,001 to $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
LITO up to $700, nil from $66,667. Medicare levy 2%, nil up to $28,011 for singles (provisional: 2025-26 threshold). Calculate 2026-27
Tax rates 2025-26
| 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 |
| $135,001 to $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for each $1 over $190,000 |
LITO up to $700, nil from $66,667. Medicare levy 2%, nil up to $28,011 for singles. Calculate 2025-26
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 |
| $135,001 to $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for each $1 over $190,000 |
LITO up to $700, nil from $66,667. Medicare levy 2%, nil up to $27,222 for singles. Calculate 2024-25
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 |
LITO up to $700, nil from $66,667. Medicare levy 2%, nil up to $26,000 for singles. Calculate 2023-24
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 |
LITO up to $700, nil from $66,667. Medicare levy 2%, nil up to $24,276 for singles. Calculate 2022-23
Tax rates 2021-22
| 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 |
LITO up to $700, nil from $66,667. LMITO up to $1,500, nil from $126,000. Medicare levy 2%, nil up to $23,365 for singles. Calculate 2021-22
Tax rates 2020-21
| 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 |
LITO up to $700, nil from $66,667. LMITO up to $1,080, nil from $126,000. Medicare levy 2%, nil up to $23,226 for singles. Calculate 2020-21
Tax rates 2019-20
| Taxable income | Tax on this income |
|---|---|
| 0 to $18,200 | Nil |
| $18,201 to $37,000 | 19c for each $1 over $18,200 |
| $37,001 to $90,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $90,001 to $180,000 | $20,797 plus 37c for each $1 over $90,000 |
| $180,001 and over | $54,097 plus 45c for each $1 over $180,000 |
LITO up to $445, nil from $66,667. LMITO up to $1,080, nil from $126,000. Medicare levy 2%, nil up to $22,801 for singles. Calculate 2019-20
Tax rates 2018-19
| Taxable income | Tax on this income |
|---|---|
| 0 to $18,200 | Nil |
| $18,201 to $37,000 | 19c for each $1 over $18,200 |
| $37,001 to $90,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $90,001 to $180,000 | $20,797 plus 37c for each $1 over $90,000 |
| $180,001 and over | $54,097 plus 45c for each $1 over $180,000 |
LITO up to $445, nil from $66,667. LMITO up to $1,080, nil from $126,000. Medicare levy 2%, nil up to $22,398 for singles. Calculate 2018-19
Tax rates 2017-18
| Taxable income | Tax on this income |
|---|---|
| 0 to $18,200 | Nil |
| $18,201 to $37,000 | 19c for each $1 over $18,200 |
| $37,001 to $87,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $87,001 to $180,000 | $19,822 plus 37c for each $1 over $87,000 |
| $180,001 and over | $54,232 plus 45c for each $1 over $180,000 |
LITO up to $445, nil from $66,667. Medicare levy 2%, nil up to $21,980 for singles. Calculate 2017-18
Tax rates 2016-17
| Taxable income | Tax on this income |
|---|---|
| 0 to $18,200 | Nil |
| $18,201 to $37,000 | 19c for each $1 over $18,200 |
| $37,001 to $87,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $87,001 to $180,000 | $19,822 plus 37c for each $1 over $87,000 |
| $180,001 and over | $54,232 plus 45c for each $1 over $180,000 |
LITO up to $445, nil from $66,667. Medicare levy 2%, nil up to $21,655 for singles. Temporary Budget Repair Levy 2% over $180,000. Calculate 2016-17
Tax rates 2015-16
| Taxable income | Tax on this income |
|---|---|
| 0 to $18,200 | Nil |
| $18,201 to $37,000 | 19c for each $1 over $18,200 |
| $37,001 to $80,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $80,001 to $180,000 | $17,547 plus 37c for each $1 over $80,000 |
| $180,001 and over | $54,547 plus 45c for each $1 over $180,000 |
LITO up to $445, nil from $66,667. Medicare levy 2%, nil up to $21,335 for singles. Temporary Budget Repair Levy 2% over $180,000. Calculate 2015-16
What changed when
| From | Change | Law |
|---|---|---|
| 1 July 2014 to 30 June 2017 | Temporary Budget Repair Levy: an extra 2% on taxable income over $180,000. Applied in 2014-15, 2015-16 and 2016-17. | Income Tax Rates Amendment (Temporary Budget Repair Levy) Act 2014 |
| 1 July 2016 | The 37% bracket now starts at $87,000, up from $80,000. | Treasury Laws Amendment (Income Tax Relief) Act 2016 (assent 20 October 2016, backdated) |
| 1 July 2018 | Stage 1: the 37% bracket starts at $90,000. The low and middle income tax offset (LMITO) starts, worth up to $1,080 after a 2019 increase. | Treasury Laws Amendment (Personal Income Tax Plan) Act 2018; Tax Relief So Working Australians Keep More Of Their Money Act 2019 |
| 5 July 2019 | Stage 3 legislated for 2024-25: one 30% rate from $45,000 to $200,000, abolishing the 37% bracket. It never applied (see 2024). | Treasury Laws Amendment (Tax Relief So Working Australians Keep More Of Their Money) Act 2019 |
| 1 July 2020 | Stage 2, brought forward two years: 19% to $45,000 and 32.5% to $120,000. The low income tax offset rises from $445 to $700. | Treasury Laws Amendment (A Tax Plan for the COVID-19 Economic Recovery) Act 2020 (assent 14 October 2020, backdated) |
| 2021-22 only | LMITO increased by $420 for everyone eligible, so the maximum is $1,500. | Treasury Laws Amendment (Cost of Living Support and Other Measures) Act 2022 (assent 31 March 2022) |
| 1 July 2022 | LMITO ends. Rates are unchanged, but tax on $80,000 rises by $1,500 compared with 2021-22. | LMITO was legislated for 2018-19 to 2021-22 only (ITAA 1997 s 61-105) |
| 1 July 2024 | Revised Stage 3: 16% to $45,000, 30% to $135,000, 37% to $190,000, 45% above. Replaced the 2019 version before it started. | Treasury Laws Amendment (Cost of Living Tax Cuts) Act 2024 (assent 5 March 2024) |
| 1 July 2026 | Second rate cut from 16% to 15%. | Treasury Laws Amendment (More Cost of Living Relief) Act 2025 (assent 27 March 2025) |
| 1 July 2027 | Second rate cut to 14%. New working Australians tax offset (WATO) of up to $250 for people with work income above the tax-free threshold. | More Cost of Living Relief Act 2025; Treasury Laws Amendment (Tax Reform No. 1) Act 2026 (assent 26 June 2026) |
What the numbers show
- Rates fell, but not every year. On $80,000, total tax is $3,027 a year lower in 2026-27 than in 2016-17. Yet 2022-23 cost $1,500 more than 2021-22 with identical rates, because LMITO (including its one-off $420 boost) ended.
- The Stage 3 rewrite moved money down the income scale. Under the 2019 version, income tax on $80,000 in 2024-25 would have been $15,592; the revised version charges $14,788. On $250,000 it is the reverse: $74,092 under the original plan against $78,638 under the revised one.
- Thresholds have not moved since 2024. The $45,000, $135,000 and $190,000 cut-offs are not indexed, so wage growth pushes more income into higher brackets each year. See bracket creep for what that costs.
Frequently asked questions
Which year's rates apply to my tax return?
The financial year you earned the income in, from 1 July to 30 June, not the year you lodge. Income earned between 1 July 2021 and 30 June 2022 is taxed at 2021-22 rates even if you lodge in 2024. Amendments to an old return use that old year's rates and offsets too.
Do these figures work for part-year residents or non-residents?
No. The ATO tables assume you were an Australian resident for the whole year and entitled to the full tax-free threshold. Part-year residents get a reduced tax-free threshold, and foreign residents have a different rate table with no tax-free threshold.
Sources
Figures on this page come from the following primary sources. The date is when we last checked the page against the source.
- Tax rates: Australian resident (2026-27 back to 1983-84) (ATO), checked 5 October 2026.
- Income Tax Rates Act 1986, Schedule 7 Part I (Compilation No. 66) (Federal Register of Legislation), checked 5 October 2026.
- Treasury Laws Amendment (More Cost of Living Relief) Act 2025 (Federal Register of Legislation), checked 27 July 2026.
- Personal income tax: new tax cuts for every Australian taxpayer (ATO), checked 27 July 2026.
- Income Tax Assessment Act 1936, s 159N (compilation of 1 July 2019) (Federal Register of Legislation), checked 5 October 2026.
- Income Tax Assessment Act 1997, ss 61-110 and 61-115 (Federal Register of Legislation), checked 5 October 2026.
- Income Tax Assessment Act 1997, ss 61-105 and 61-107 (Compilation No. 232, 2 April 2022) (Federal Register of Legislation), checked 5 October 2026.
- Working Australians tax offset (ATO), checked 5 October 2026.
- Treasury Laws Amendment (Tax Reform No. 1) Act 2026, Schedule 3 (Federal Register of Legislation), checked 5 October 2026.
- Medicare Levy Act 1986, s 3 "threshold amount" and "phase-in limit" (compilations 2016 to 2026) (Federal Register of Legislation), checked 5 October 2026.
- myTax Medicare levy reduction or exemption (2019 to 2025 instructions) (ATO), checked 5 October 2026.
- Medicare levy reduction for low-income earners (ATO), checked 27 July 2026.
- Personal Income Tax Plan Act 2018; Tax Relief Act 2019; COVID-19 Economic Recovery Tax Plan Act 2020; Cost of Living Support Act 2022; Cost of Living Tax Cuts Act 2024 (Federal Register of Legislation), checked 5 October 2026.
Related
Tax brackets 2026-27: marginal and effective rates explained. Bracket creep: how frozen thresholds raise your tax. Take-home pay calculator: this year's pay per week, fortnight and month, with HECS and super.
Figures current as at 5 October 2026. Assumes a single Australian resident for the full year, all income from salary or wages, no deductions, and no offsets other than LITO, LMITO and WATO. Medicare low-income thresholds for 2026-27 and 2027-28 are not yet published, so the 2025-26 threshold is used and labelled provisional. General information only, not financial advice.