Enter your salary to see the income tax and Medicare levy you'll pay for 2026–27, how much is taken out of your pay, and whether you're likely to get money back at tax time.
Resident, full year, one job, the $1,000 standard deduction and no other deductions. "Back at tax time" compares the tax withheld from fortnightly pay with the tax for the year.
| Salary | Income tax | Medicare | Total tax | Share | Withheld / fortnight | Back at tax time |
|---|---|---|---|---|---|---|
| $30,000 | $920 | $99 | $1,019 | 3.4% | $72 | $853 |
| $45,000 | $3,495 | $880 | $4,375 | 9.7% | $188 | $513 |
| $60,000 | $8,105 | $1,180 | $9,285 | 15.5% | $374 | $439 |
| $80,000 | $14,220 | $1,580 | $15,800 | 19.8% | $622 | $372 |
| $100,000 | $20,220 | $1,980 | $22,200 | 22.2% | $868 | $368 |
| $120,000 | $26,220 | $2,380 | $28,600 | 23.8% | $1,114 | $364 |
| $150,000 | $36,200 | $2,980 | $39,180 | 26.1% | $1,524 | $444 |
| $200,000 | $55,420 | $3,980 | $59,400 | 29.7% | $2,304 | $504 |
The first $18,200 of taxable income is tax-free for residents. The low income tax offset of up to $700 then cancels the tax on the next slice, so no income tax is payable on a taxable income up to about $22,867. Because wage earners can also claim the $1,000 standard deduction, that's about $23,867 of wages a year.
You may still have tax withheld from your pay below that level, especially in a second job, and get it back when you lodge your return.
Most residents pay a 2% Medicare levy on their taxable income. It's reduced for low incomes: nothing is payable up to $28,011, and it phases in up to $35,013. (These are the 2025–26 thresholds; the 2026–27 thresholds haven't been published yet.) If you're a foreign resident or meet certain medical requirements you may be exempt.
If you don't hold appropriate private hospital cover and your income is above the base tier, you pay a surcharge on top of the Medicare levy. Family thresholds rise by $1,500 for each dependent child after the first.
| Tier | Singles | Families | Surcharge |
|---|---|---|---|
| Base | $0 – $105,000 | $0 – $210,000 | 0% |
| Tier 1 | $105,001 – $123,000 | $210,001 – $246,000 | 1% |
| Tier 2 | $123,001 – $164,000 | $246,001 – $328,000 | 1.25% |
| Tier 3 | $164,001 and over | $328,001 and over | 1.5% |
Your employer withholds tax from each pay using the ATO's PAYG withholding formulas. Use the tax withheld calculator to see exactly how much comes out of a weekly, fortnightly or monthly pay, or the take-home pay calculator for what you'll receive.
In 2026–27, $14,220 in income tax and $1,580 Medicare levy, $15,800 in total, after the $1,000 standard deduction. That's 19.8% of your salary. About $622 is withheld from each fortnightly pay.
The tax-free threshold is $18,200, but the low income tax offset means you pay no income tax on a taxable income up to about $22,867. With the $1,000 standard deduction, that's about $23,867 of wages. The Medicare levy starts above $28,011.
Australia taxes income in brackets, so your average rate is much lower than your top rate. On $50,000 it's about 12%. On $100,000 it's about 22%. On $150,000 it's about 26%.
Your employer withholds tax as if you earned the same every pay for a full year and had no deductions. The $1,000 standard deduction, other deductions, the low income tax offset or a part year of work usually mean more was withheld than you owe.
Only if you don't have an appropriate level of private hospital cover and your income for surcharge purposes is above $105,000 (singles) or $210,000 (families) in 2026–27. On $110,000 without cover it's $1,100; on $130,000 it's $1,625.
You claim it in your tax return, without needing receipts, from the 2026–27 income year. It can't be more than your wages, and any actual work-related expenses you claim reduce it. Union fees, tax agent fees and donations are claimed on top.
Sources: ATO individual income tax rates, Medicare levy, standard deduction for work-related expenses; privatehealth.gov.au Medicare levy surcharge thresholds. General information, not tax advice.