2025–26 Repayment Thresholds
HELP (formerly HECS) repayments are compulsory once your repayment income exceeds the minimum threshold. The rate applies to your entire repayment income — not just the amount above the threshold.
| Repayment Income | Rate | Annual Repayment |
|---|---|---|
| Below $54,435 | Nil | $0 |
| $54,435 – $62,849 | 1.0% | $544 – $628 |
| $62,850 – $66,619 | 2.0% | $1,257 – $1,332 |
| $66,620 – $70,617 | 2.5% | $1,666 – $1,765 |
| $70,618 – $74,854 | 3.0% | $2,119 – $2,246 |
| $74,855 – $79,345 | 3.5% | $2,620 – $2,777 |
| $79,346 – $84,106 | 4.0% | $3,174 – $3,364 |
| $84,107 – $89,153 | 4.5% | $3,785 – $4,012 |
| $89,154 – $94,502 | 5.0% | $4,458 – $4,725 |
| $94,503 – $100,173 | 5.5% | $5,198 – $5,510 |
| $100,174 – $106,184 | 6.0% | $6,010 – $6,371 |
| $159,663+ | 10.0% | $15,966+ |
How Repayment Income Is Calculated
Your repayment income isn't just your salary. It includes taxable income, reportable fringe benefits, total net investment losses, and reportable super contributions. If you salary sacrifice heavily, it can still push you above a threshold.
Indexation
HELP debts are indexed annually on 1 June based on CPI (capped at the lower of CPI or the Wage Price Index). In 2025, indexation was 3.2%. A $30,000 debt added $960 before you made any repayments.
Frequently Asked Questions
When do HELP repayments start?
When your repayment income exceeds $54,435 (2025–26). Your employer withholds extra tax automatically if you've told them you have a HELP debt.
Can I make voluntary repayments?
Yes. You can pay any amount directly to the ATO at any time. Voluntary repayments reduce your balance but there's no longer a bonus discount for voluntary payments (that ended in 2017).
Does my HELP debt affect my credit score?
No. HELP debts don't appear on your credit report and don't affect your credit score. However, lenders will factor in your HELP repayments when assessing borrowing capacity.
What happens if I move overseas?
You still need to repay. If you earn above the threshold overseas, you must lodge a return and make repayments. The ATO can share data with overseas tax agencies.