Australian Tax Rates 2025–26
Quick-reference for all key Australian tax rates, thresholds, and caps for the 2025-26 financial year.
Income Tax Brackets
Resident individuals — Stage 3 rates effective from 1 July 2024. These rates also apply for 2025-26.
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $18,200 | 0% |
| $18,201 – $45,000 | 16% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001 – — | 45% |
Excludes Medicare levy (2%) and Medicare Levy Surcharge. Non-residents are taxed at 16% on the first $135,000, then standard upper rates apply.
Low Income Tax Offset (LITO)
Maximum $700 — automatically applied by the ATO. Reduces tax payable (not taxable income). LMITO ended 30 June 2022 and does not apply for 2025-26.
| Taxable Income | LITO Amount |
|---|---|
| $0 – $37,500 | $700 (maximum) |
| $37,501 – $45,000 | $700 less 5c per $1 above $37,500 |
| $45,001 – $66,667 | $325 less 1.5c per $1 above $45,000 |
| $66,668+ | Nil |
Medicare Levy
2% of taxable income for most Australian residents.
Holders of a Medicare Entitlement Statement, certain visa categories, and low-income earners below the threshold may be exempt or reduced.
Medicare Levy Surcharge (MLS)
Applies to individuals and families without private hospital cover whose income exceeds the base threshold. Paid in addition to the standard 2% Medicare levy.
| Tier | Single income | Family income | Surcharge |
|---|---|---|---|
| Below threshold | Below $101,000 | Below $202,000 | No surcharge |
| Tier 1 | $101,001 – $118,000 | $202,001 – $236,000 | 1.0% |
| Tier 2 | $118,001 – $158,000 | $236,001 – $316,000 | 1.25% |
| Tier 3 | $158,001+ | $316,001+ | 1.5% |
Family threshold increases by $1,500 for each dependent child after the first. MLS income includes taxable income, total net investment losses, and reportable fringe benefits.
HECS/HELP Repayment Rates
From 2025-26, HECS/HELP uses a marginal repayment system — you repay a percentage of income above each bracket threshold, not a flat percentage of total income.
| Repayment income | Annual repayment |
|---|---|
| $0 – $67,000 | Nil |
| $67,001 – $125,000 | 15c per $1 above $67,000 |
| $125,001 – $179,285 | $8,700 + 17c per $1 above $125,000 |
| $179,286+ | 10% of total repayment income |
Show 2024-25 HECS rates (percentage-based system)
| Repayment income | Rate (% of total income) |
|---|---|
| Below $54,435 | Nil |
| $54,435 – $62,850 | 1.0% |
| $62,851 – $66,620 | 2.0% |
| $66,621 – $70,618 | 2.5% |
| $70,619 – $74,855 | 3.0% |
| $74,856 – $79,346 | 3.5% |
| $79,347 – $84,107 | 4.0% |
| $84,108 – $89,154 | 4.5% |
| $89,155 – $94,503 | 5.0% |
| $94,504 – $100,174 | 5.5% |
| $100,175 – $106,185 | 6.0% |
| $106,186 – $112,556 | 6.5% |
| $112,557 – $119,309 | 7.0% |
| $119,310 – $126,467 | 7.5% |
| $126,468 – $134,056 | 8.0% |
| $134,057 – $142,100 | 8.5% |
| $142,101 – $150,626 | 9.0% |
| $150,627 – $159,663 | 9.5% |
| $159,664+ | 10.0% |
Superannuation
Key rates and caps for the 2025-26 financial year.
Concessional contributions include employer SG, salary sacrifice, and personal deductible contributions. Non-concessional cap is nil if total super balance exceeds $1.9 million.
Other Key Rates
See how these rates apply to your salary
Enter your income in our free calculator to see your exact take-home pay, HECS repayment, super, and Medicare levy.
Related guides
Frequently Asked Questions
What are the income tax brackets for 2025-26 in Australia?
How much tax do I pay on $80,000 in 2025-26?
What is the tax-free threshold in Australia for 2025-26?
What is the Medicare levy threshold for 2025-26?
What is the HECS repayment threshold for 2025-26?
What is the superannuation guarantee rate for 2025-26?
This reference page is for general information only. Tax rates are sourced from the ATO and are correct as at 1 July 2025. Rates and thresholds are subject to legislative change. Always consult a registered tax agent for advice on your specific circumstances.