4 free Australia tools, rates from the Acts and the ATO

Australia pay and income tax calculators for 2026-27

These calculators work out the tax on an Australian salary in the 2026-27 income year, which runs from 1 July 2026 to 30 June 2027. They apply the resident rates of the Income Tax Rates Act 1986, with the first rate now 15%, the low income tax offset, the Medicare levy and its surcharge, HELP and other study loan repayments, and the new standard deduction for work expenses. Super is shown on top of salary or taken out of a package, a separate tool shows what salary sacrifice does, and the stamp duty calculator covers buying a home in every state and territory. Every amount is in Australian dollars (AUD), and the sums run inside this browser tab.

Income year 2026-27. Rates checked 2 November 2026.

Key figures for 2026-27

FigureValue
Tax free thresholdA$ 18,200 Taxable income with no income tax for a resident
First tax rate15% On taxable income from A$ 18,200 to A$ 45,000
Top tax rate45% On taxable income over A$ 190,000
Medicare levy2% Of taxable income; nil up to A$ 28,011 for a single person
Standard deduction for work expensesA$ 1,000 Or your actual work related deductions when they are larger
Super guarantee12% Paid by the employer on top of salary
Study loan repayments start atA$ 69,528 Of repayment income

Australia tools

States and territories

What changed this year

The first resident tax rate fell from 16% to 15% on 1 July 2026, under the Treasury Laws Amendment (More Cost of Living Relief) Act 2025. It covers taxable income from A$ 18,200 to A$ 45,000, so the cut is worth up to A$ 268 a year, and the fixed amount at the start of each higher bracket is 268 lower: A$ 4,020 where it was A$ 4,288.

A standard deduction for work related expenses of A$ 1,000 applies from 2026-27 under section 25-130 of the Income Tax Assessment Act 1997. A resident employee gets the larger of it and the work expenses actually claimed, not both, so most salaried people now have taxable income A$ 1,000 below their salary.

The Medicare levy low income threshold rose to A$ 28,011 for a single person, with the full 2% reached at A$ 35,013, and the family threshold to A$ 47,238 plus A$ 4,338 for each dependent child. Schedule 5 of an Act passed in June 2026 made the rise apply from 2025-26, so both years shown here use it.

From 1 July 2026 the 12% super guarantee is worked out on qualifying earnings and paid each payday (Payday Super), where it used to be ordinary time earnings paid each quarter. The maximum contribution base became a yearly A$ 270,830, and the concessional contributions cap rose to A$ 32,500.

The pack is checked after the federal Budget each May and again when a new income year starts on 1 July, since Medicare levy thresholds are often raised for the year just ended. The next review is due by 1 May 2027.

Choosing a tool

Which Australia tool answers your question

The pay and income tax calculators read one rates file for 2026-27, so a salary typed into either gets the same tax. They differ in the figure they lead with and in what they set beside it.

Pay calculator. It starts from your salary for a year, a month, a fortnight or a week and shows the pay left each fortnight after income tax, the Medicare levy and any study loan repayment. Private hospital cover and a HELP debt are switches on the form, and salary sacrifice, a package that includes super and actual work expenses sit under More options.

Income tax calculator. It starts from a yearly salary, lays the tax out bracket by bracket with the low income tax offset and the Medicare levy, and can run the same salary on the 2025-26 rates so the effect of the 15% rate and the standard deduction shows in dollars.

Australia's 2026-27 tax cut. The guide works the new rates by hand at salaries of 45,000, 90,000 and 150,000 and shows what the cut from 16% to 15% is worth.

Super calculator. It runs the year twice, without and with a salary sacrifice to super, and sets the fall in take home pay against the rise in super after the 15% contributions tax, with the concessional cap and Division 293 checked.

Stamp duty calculator. It works out the duty on a home in any of the eight states and territories, with the home rate, the first home buyer rules and the foreign purchaser surcharge of each, and each state has a page of its own with its key figures and its revenue office source.

The figures cover an Australian resident for the whole income year with salary from one job. They are the tax on assessment, so the PAYG amounts an employer withholds each payday can differ a little from the average shown here.

Frequently asked questions

Which income year do the Australia calculators use?

The 2026-27 income year, from 1 July 2026 to 30 June 2027, on the resident rates in force for it. The income tax calculator can also run a salary on the 2025-26 rates, which ended on 30 June 2026, and put the two years side by side with the change in dollars.

Do the calculators work for a non-resident or a working holiday maker?

No. They apply the resident rates, with the A$ 18,200 tax free threshold, to someone who was an Australian resident for the whole year. A non-resident pays tax from the first dollar and a working holiday maker has a table of their own, and the Medicare rules differ for both, so neither case is worked out here.

Could the Medicare levy thresholds still change for 2026-27?

Yes. No separate 2026-27 figure has been legislated, so the A$ 28,011 single threshold set for 2025-26 carries on until the law is amended. The thresholds are usually raised in a later Budget, often back to the start of the year, and the rates file is updated when that becomes law.

Where do the key figures on the Australia page come from?

From the rates file the Australia calculators read, so this page and the tools show one set of figures. Each was read on 2 November 2026 in an Act on the Federal Register of Legislation or on an ATO or Private Health Insurance Ombudsman page, and every source is listed below with the date of the check.

Sources