Australian Tax Calculator 2026–27
Work out your 2026–27 Australian income tax, low income tax offset, Medicare levy and HELP repayment from your salary, with every rate shown and editable.
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About the Australian Tax Calculator
The Australian Tax Calculator works out the tax on your salary for the 2026–27 income year, which runs from 1 July 2026 to 30 June 2027. Enter your gross salary per year, month, 4 weeks, fortnight or week, say whether you have a study or training loan (HELP), and add a salary sacrifice into super if you make one. The result lists income tax, the low income tax offset, the Medicare levy and any study loan repayment, each labelled "Australia · 2026–27" with its rate, and shows the net pay that is left.
All amounts are in Australian dollars. For the take-home view per pay period, open the Australia Pay Calculator.
Resident income tax for 2026–27
Tax-free threshold and rates
The first 18,200 of taxable income is tax free. Above it the 2026–27 resident rates are 15% from 18,200, 30% from 45,000, 37% from 135,000 and 45% from 190,000. The lowest rate is 15%, down from 16% in 2025–26, under the Treasury Laws Amendment (More Cost of Living Relief) Act 2025. Each slice of income is taxed at its own band's rate.
Low income tax offset
The low income tax offset (LITO) takes up to 700 off your income tax. It falls by 5 cents for each dollar of taxable income above 37,500 and by 1.5 cents for each dollar above 45,000, so it is 325 at 45,000 and nothing from 66,667. It never takes income tax below 0.
Medicare levy
2% of taxable income
The Medicare levy is 2% of taxable income. A single person with taxable income at or below 28,011 pays none, and from 35,013 the full 2% applies. Between the two the levy is shaded in, by default at 10% of the income above 28,011, so it rises gradually instead of jumping; the shade-in rate is an editable field. The thresholds are the latest published single-person figures, and the 2026–27 figures are set in a later Budget.
Study and training loan repayment
HELP compulsory repayment
With "Has a study loan" chosen, the 2026–27 compulsory repayment is worked out on repayment income: nothing up to 69,528, then 15 cents per dollar above 69,528, then 9,028 plus 17 cents per dollar above 129,717, and from 186,051 a flat 10% of the whole repayment income. Repayment income adds salary-sacrificed super back, so a salary sacrifice does not lower it.
Worked example
100,000 a year
Income tax is 4,020 on the 15% band plus 55,000 × 30% = 20,520.00. The offset is 0 at this income, and the Medicare levy is 2,000.00, so net pay is 77,480.00 a year, an effective deduction rate of 22.52%. With a study loan the repayment is 15% × 30,472 = 4,570.80, and net pay falls to 72,909.20.
What the estimate leaves out
It assumes an Australian resident for the full year who claims the tax-free threshold from one employer and has no other income. It uses the single person's Medicare thresholds and leaves out the Medicare levy surcharge, family thresholds, work-related deductions (including the announced 1,000 instant deduction) and other offsets. Employers withhold from each pay with the ATO withholding schedules, so a payslip can differ by a few dollars from this annual figure. The employer's 12% super guarantee is shown for information and not deducted.
Sources: the Treasury Laws Amendment Act 2025 on legislation.gov.au and the ATO pages on resident tax rates, the low income tax offset, the Medicare levy reduction and study loan repayment thresholds, linked under the result.
Edit and reset the rates
Each tax band, both offset reduction rates, the Medicare levy and its shade-in rate, and, with a study loan, the three repayment rates are fields in the Tax rates panel. Thresholds, the 700 offset and the 9,028 repayment base are read-only. Reset to 2026–27 defaults restores every rate.
Privacy
Nothing is uploaded; every calculation runs in your browser and never leaves your device. Your salary and the rates you enter are not stored or sent anywhere.
Related tools
Compare take-home pay in other countries with the Net Salary Calculator, or work out gross pay from an hourly rate with the Gross Pay Calculator.
Frequently asked questions
What are the Australian income tax rates for 2026–27?
For residents, the first 18,200 is tax free. Then 15% applies from 18,200, 30% from 45,000, 37% from 135,000 and 45% from 190,000. The 15% rate replaces the 16% of 2025–26 and is legislated to fall to 14% from 1 July 2027.
How does the low income tax offset work?
The low income tax offset takes up to 700 off your income tax. It falls by 5 cents per dollar of taxable income above 37,500 and by 1.5 cents per dollar above 45,000, so it is 325 at 45,000 and 0 from 66,667. It cannot take your tax below 0.
How much is the Medicare levy?
The Medicare levy is 2% of taxable income. A single person at or below 28,011 pays nothing, and the full 2% applies from 35,013, with a gradual shade-in between. The Medicare levy surcharge for people without private hospital cover is not included.
How much tax do I pay on 100,000 in Australia?
On 100,000 in 2026–27, income tax is 20,520.00 and the Medicare levy 2,000.00. The low income tax offset is 0 at that income, so take-home pay is 77,480.00 a year, an effective rate of 22.52%.
How are HELP repayments worked out in 2026–27?
Nothing is repaid up to a repayment income of 69,528. Above it you repay 15 cents per dollar up to 129,717, then 9,028 plus 17 cents per dollar up to 186,050, and from 186,051 a flat 10% of your whole repayment income. On 100,000 the repayment is 4,570.80.
Is this the same as the tax withheld from my pay?
Not exactly. The calculator works out the annual tax for an Australian resident claiming the tax-free threshold. Employers withhold with the ATO's schedules for each pay, so a payslip can differ by a few dollars, and deductions or other income change your final tax at lodgement.