Tax BracketsAustralia resident tax rates, 2026-27
The ATO rates for Australian residents for the full year with the full tax-free threshold, with the tax and Medicare levy at common incomes.
2026-27
| Taxable income | Tax |
|---|---|
| $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 |
2025-26
| Taxable income | Tax |
|---|---|
| $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 |
Tax and Medicare levy, 2026-27
The rates do not include the Medicare levy of 2%, offsets such as the low income tax offset, HELP repayments or the Medicare levy surcharge. The ATO page notes the 2025-26 second bracket rate is 16c and the 2026-27 rate is 15c. Use the calculator.
Common questions
What are the Australian resident tax rates for 2026-27?
Nil up to $18,200; 15c for each $1 over $18,200 to $45,000; $4,020 plus 30c over $45,000 to $135,000; $31,020 plus 37c over $135,000 to $190,000; $51,370 plus 45c over $190,000 (ATO).
What is the Medicare levy?
An amount paid in addition to tax: 2% of taxable income (ATO), with reductions and exemptions depending on circumstances.
Sources
- Australian Taxation Office (ato.gov.au), "Tax rates - Australian resident" (page last updated 13 August 2026) and "Medicare levy" (last updated 30 April 2026), saved and read on 13 November 2026. The tables were read from the printed page.
- Each Australian table was checked: the "plus" amount of every bracket equals the tax on the brackets below it.
Figures from the ATO, read on 13 November 2026, for Australian residents with the full tax-free threshold. Offsets, HELP, Medicare levy reduction and surcharge are not included. Not tax advice.