Australian Income Tax Calculator 2025-26
This calculator works out Australian income tax for residents in 2025-26, 2026-27 or 2024-25, including the Medicare levy, the low income tax offset and compulsory HELP repayments, and shows your take-home pay per year, month, fortnight and week. It also separates superannuation so you can start from either a base salary or a package figure.
The 2026-27 option applies the legislated cut of the 16% rate to 15% from 1 July 2026. It falls again to 14% from 1 July 2027.
Resident tax rates
| Taxable income | 2025-26 | 2026-27 |
|---|---|---|
| $0 to $18,200 | Nil | Nil |
| $18,201 to $45,000 | 16% | 15% |
| $45,001 to $135,000 | 30% | 30% |
| $135,001 to $190,000 | 37% | 37% |
| Over $190,000 | 45% | 45% |
Tax payable = Income tax − Low income tax offset + Medicare levy + HELP repayment
The Medicare levy is 2% of taxable income, phased in above about $27,222 for singles. The low income tax offset is $700 up to $37,500, reducing to nil at $66,667. HELP repayments from 2025-26 are 15% of income between $67,000 and $125,000 plus 17% of income above $125,000. Superannuation of 12% is paid by the employer on top of salary and is not part of take-home pay.
Worked example
Salary $90,000 excluding super in 2025-26, no HELP debt:
| Tax on $18,201 to $45,000 (16%) | $4,288 |
|---|---|
| Tax on $45,001 to $90,000 (30%) | $13,500 |
| Medicare levy (2%) | $1,800 |
| Total tax | $19,588 |
| Take-home per year | $70,412 |
| Take-home per fortnight | $2,708 |
| Employer super (12%) | $10,800 paid into your fund |
In 2026-27 the same salary pays $268 less because the 16% band drops to 15%.
Package versus base salary
Job ads in Australia often quote a package that includes super. A $100,000 package at 12% super is a $89,286 base salary, and tax is calculated on the base. Choose "including superannuation" above to convert. Salary sacrifice into super reduces taxable income and is taxed at 15% inside the fund, which is one of the few large tax reductions available to employees.
Non-residents pay 30% from the first dollar with no tax-free threshold and no Medicare levy. Working holiday makers have their own 15% rate up to $45,000. This calculator covers residents only.
Frequently asked questions
How much tax do I pay on $80,000 in Australia?
In 2025-26: $4,288 on the first band plus $10,500 at 30%, giving $14,788 of income tax, plus a $1,600 Medicare levy, for $16,388 in total. Take-home is $63,612 a year or about $2,447 a fortnight.
What changes in 2026-27?
The 16% rate on income between $18,201 and $45,000 falls to 15% from 1 July 2026, worth up to $268 a year, and to 14% from 1 July 2027. The other bands are unchanged. The calculator applies the year you select.
Is superannuation included in my take-home pay?
No. The superannuation guarantee (12% from 1 July 2025) is paid by your employer into your super fund on top of your salary. The calculator shows it separately so you can see your total package.
How are HELP repayments calculated now?
From 2025-26 the system is marginal: nothing below $67,000, then 15 cents per dollar between $67,000 and $125,000, and 17 cents per dollar above $125,000. Repayments are withheld by your employer through PAYG if you tell them you have a debt.
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Last updated . Formulas are shown on the page and checked against the worked example.
This calculator is an estimate for Australian resident individuals with employment income. It does not cover the Medicare levy surcharge, private health rebate, family thresholds, non-residents or deductions. Check the ATO or a registered tax agent for your situation.