Australian tax rates, 2026–27
This hub gathers the Australian tax rates in one place for 2026-27: income tax brackets, the Medicare levy and surcharge, HECS/HELP repayments, super and LITO. Each page shows the date its rates are current as of, and links to the ATO dataset behind the figures.
- 15% – 45%resident income tax brackets: tax-free to $18,200, top rate above $190,000Tax brackets 2026–27 →
- 2%Medicare levy on taxable income, with a low-income shade-inMedicare levy →
- 0%–1.5%Medicare levy surcharge without private hospital cover, singles from $105,000MLS tiers 2026–27 →
- $69,528HECS-HELP repayment threshold; marginal rates above itHELP thresholds 2026–27 →
- 12%super guarantee on top of salary, capped at the contribution baseSuper guarantee →
- $700maximum low income tax offset, tapering out at $66,667LITO →
All of these combine in the take-home pay calculator, or jump to a salary breakdown like $85,000.
2026–27 against 2025–26
| Rate or threshold | 2025–26 | 2026–27 | Change |
|---|---|---|---|
| Rate on $18,201 to $45,000 | 16% | 15% | −1 pts |
| Tax-free threshold | $18,200 | $18,200 | No change |
| Top rate applies above | $190,000 | $190,000 | No change |
| Medicare levy | 2% | 2% | No change |
| HECS/HELP repayment threshold | $67,000 | $69,528 | +$2,528 |
| Medicare levy surcharge starts above (single) | $101,000 | $105,000 | +$4,000 |
| Super guarantee rate | 12% | 12% | No change |
| Super maximum contribution base (a year) | $250,000 | $270,830 | +$20,830 |
| Concessional contributions cap | $30,000 | $32,500 | +$2,500 |
| Low income tax offset, maximum | $700 | $700 | No change |
Rate on $18,201 to $45,000: fell from 16% to 15%. HECS/HELP repayment threshold: rose from $67,000 to $69,528. Medicare levy surcharge starts above (single): rose from $101,000 to $105,000. Super maximum contribution base (a year): rose from $250,000 to $270,830. Concessional contributions cap: rose from $30,000 to $32,500. 5 of the 10 did not change. What the bracket cut is worth at each salary: the 2026–27 cut by salary.
Resident tax brackets, 2015–16 to 2026–27
| Year | Tax-free to | Rates | Bands end at |
|---|---|---|---|
| 2015–16 | $18,200 | 19% · 32.5% · 37% · 45% | $37,000 · $80,000 · $180,000 |
| 2016–17 | $18,200 | 19% · 32.5% · 37% · 45% | $37,000 · $87,000 · $180,000 |
| 2017–18 | $18,200 | 19% · 32.5% · 37% · 45% | $37,000 · $87,000 · $180,000 |
| 2018–19 | $18,200 | 19% · 32.5% · 37% · 45% | $37,000 · $90,000 · $180,000 |
| 2019–20 | $18,200 | 19% · 32.5% · 37% · 45% | $37,000 · $90,000 · $180,000 |
| 2020–21 | $18,200 | 19% · 32.5% · 37% · 45% | $45,000 · $120,000 · $180,000 |
| 2021–22 | $18,200 | 19% · 32.5% · 37% · 45% | $45,000 · $120,000 · $180,000 |
| 2022–23 | $18,200 | 19% · 32.5% · 37% · 45% | $45,000 · $120,000 · $180,000 |
| 2023–24 | $18,200 | 19% · 32.5% · 37% · 45% | $45,000 · $120,000 · $180,000 |
| 2024–25 | $18,200 | 16% · 30% · 37% · 45% | $45,000 · $135,000 · $190,000 |
| 2025–26 | $18,200 | 16% · 30% · 37% · 45% | $45,000 · $135,000 · $190,000 |
| 2026–27 | $18,200 | 15% · 30% · 37% · 45% | $45,000 · $135,000 · $190,000 |
The tax-free threshold was $18,200 in all 12 years. In 2016–17 the 32.5% band's ceiling rose from $80,000 to $87,000. In 2018–19 the 32.5% band's ceiling rose from $87,000 to $90,000. In 2020–21 the 19% band's ceiling rose from $37,000 to $45,000 and the 32.5% band's ceiling rose from $90,000 to $120,000. In 2024–25 the 19% rate fell to 16%, the 32.5% rate fell to 30%, the 32.5% band's ceiling rose from $120,000 to $135,000 and the 37% band's ceiling rose from $180,000 to $190,000. In 2026–27 the 16% rate fell to 15%. No bracket rate or threshold moved in the other 6 of the 11 year-on-year steps. What this did to the tax on 6 fixed salaries: the same salary, twelve tax years.
The effect on a fixed salary, year by year: the same salary, twelve tax years.