Income Tax Calculator Australia 2026-27
Estimate income tax for an Australian resident individual using the ATO resident tables for 2026-27 and 2025-26. The result splits tax by bracket, shows your marginal and average rates, and can add the 2% Medicare levy.
Work out resident income tax
2026-27 Medicare levy low-income thresholds are not yet on the ATO reduction page.The levy rate of 2% is published. Shade-in amounts use the latest ATO figures for 2025-26 ($28,011 / $35,013 for a single person who is not entitled to SAPTO).
Result
- Marginal income-tax rate
- 0%
- Average income-tax rate
- 0%
- Average rate including Medicare
- 0%
- Medicare status
- —
Tax in each bracket
| Bracket | Rate | Income in band | Tax |
|---|
No income sits in a taxed bracket at this amount.
Resident tax bands used on this page
These figures come from the ATO resident rates page (last updated 13 August 2026 for the 2026-27 table). They do not include the Medicare levy.
2026-27 (1 July 2026 – 30 June 2027)
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $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 |
Year page: 2026-27 income tax calculator.
2025-26 (1 July 2025 – 30 June 2026)
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $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 |
Year page: 2025-26 income tax calculator. The second band was 16% in 2025-26 and 15% from 1 July 2026, which is $268 less income tax once taxable income reaches $45,000.
What this calculator includes
Enter annual taxable income. The engine applies each resident band to the dollars that fall inside it, then optionally applies the Medicare levy for a single person with no modelled exemptions. Marginal rate is the highest band you reach. Average income-tax rate is income tax divided by taxable income.
Offsets (LMITO is no longer available), the Medicare levy surcharge, private health insurance, dependants, and part-year residency are not calculated. Figures are a guide only.
General information only
This page is general information, not personal tax, financial or legal advice, and it is not an ATO product. In line with ASIC’s general-information approach, it does not consider your objectives, financial situation or needs. Check theATO resident tax ratesand a registered tax agent before you rely on a figure.
Frequently Asked Questions
How does Australian resident income tax work in 2026-27?
Resident individuals with the full tax-free threshold pay nothing on the first $18,200. Amounts above that are split across bands. For 2026-27 the ATO table is 15% from $18,201 to $45,000, 30% to $135,000, 37% to $190,000, and 45% above $190,000. Only the slice inside a band is taxed at that band’s rate.
What is the difference between the marginal rate and the average rate?
The marginal rate is the rate on the last dollar that sits in your highest occupied band. The average income-tax rate is income tax divided by taxable income. Because the tax-free threshold and lower bands still apply, the average is usually well below the marginal figure. This page also shows an average that includes the Medicare levy.
Does the Medicare levy use 2026-27 thresholds?
The 2% levy rate is published. As of 2026-11-01, the ATO low-income reduction page still lists the 2025-26 singles thresholds of $28,011 and $35,013. This calculator uses those latest published amounts for 2026-27 and says so on the page. Family, SAPTO and exemption categories are not modelled here.
Is this the same as take-home pay?
No. This tool isolates resident income tax and the standard Medicare levy. Super, salary packaging, offsets, the Medicare levy surcharge and HELP withholdings are outside its scope. Use the take-home pay calculator for net salary by pay period, and the HECS-HELP repayment calculator if you have a study or training support loan.
Can foreign residents use these rates?
No. The ATO publishes a separate non-resident table with no tax-free threshold. This page is only for people who are Australian residents for tax purposes for the full year and entitled to the full tax-free threshold.