Income Tax Calculator
2026–27 Tax Brackets
| Taxable Income | Rate |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c per $1 over $18,200 |
| $45,001 – $135,000 | 30c per $1 over $45,000 |
| $135,001 – $190,000 | 37c per $1 over $135,000 |
| $190,001+ | 45c per $1 over $190,000 |
This calculator includes income tax, Medicare levy (2%), and the Low Income Tax Offset (LITO). Toggle HELP/HECS to see the impact of study debt repayments.
Since 1 July 2026: The second bracket is 15% (down from 16%), and the $1,000 instant work-expense deduction applies. See all the July 1 changes →
Frequently Asked Questions
How is income tax calculated?
Australia uses progressive tax brackets. You pay increasing rates on each portion of income above each threshold. The first $18,200 is tax-free, then 15% up to $45,000, 30% up to $135,000, and so on.
What's the effective tax rate?
Your effective rate is your total tax divided by your total income. It's always lower than your marginal rate because lower brackets are taxed at lower rates.
Does this include super?
No. Super is paid by your employer on top of your salary. This calculator shows tax on your taxable income only.