Australian taxation | Updated October 2026
Australia Personal Income Tax Rates for Residents and Foreign Residents
Compare the current 2026-27 Australian individual income tax brackets with 2025-26 rates, understand how tax residency affects your liability, and consult the archived 2011-12 and 2012-13 tables.
Australian resident income tax rates: 2026-27
For the income year from 1 July 2026 to 30 June 2027, the following progressive rates generally apply to Australian residents for tax purposes. The 2026-27 change was enacted by the Treasury Laws Amendment (More Cost of Living Relief) Act 2025, amending the Income Tax Rates Act 1986.
| Taxable income (AUD) | Income tax calculation |
|---|---|
| $0 - $18,200 | Nil |
| $18,201 - $45,000 | 15 cents for each $1 over $18,200 |
| $45,001 - $135,000 | $4,020 plus 30 cents for each $1 over $45,000 |
| $135,001 - $190,000 | $31,020 plus 37 cents for each $1 over $135,000 |
| $190,001 and above | $51,370 plus 45 cents for each $1 over $190,000 |
These are marginal rates: each percentage applies only to the part of taxable income within its bracket, not to all income.
Australian resident income tax rates: 2025-26
For the previous income year, 1 July 2025 to 30 June 2026, the 16% rate applied to taxable income above $18,200 up to $45,000.
| Taxable income (AUD) | Income tax calculation |
|---|---|
| $0 - $18,200 | Nil |
| $18,201 - $45,000 | 16 cents for each $1 over $18,200 |
| $45,001 - $135,000 | $4,288 plus 30 cents for each $1 over $45,000 |
| $135,001 - $190,000 | $31,288 plus 37 cents for each $1 over $135,000 |
| $190,001 and above | $51,638 plus 45 cents for each $1 over $190,000 |
Foreign resident income tax rates: 2026-27 and 2025-26
Foreign residents for Australian tax purposes generally do not receive the $18,200 tax-free threshold. The following ordinary income tax rates apply for both years, subject to special rules for particular income and taxpayer categories.
| Taxable income (AUD) | Income tax calculation |
|---|---|
| $0 - $135,000 | 30 cents for each $1 |
| $135,001 - $190,000 | $40,500 plus 37 cents for each $1 over $135,000 |
| $190,001 and above | $60,850 plus 45 cents for each $1 over $190,000 |
Working holiday makers may be subject to different statutory rates. See the ATO working holiday maker guidance.
Medicare levy, residency and special circumstances
Medicare levy
The Medicare levy is generally 2% of taxable income for liable taxpayers, subject to reductions and exemptions. It is separate from the income tax rates shown above. Foreign residents generally are not liable for the Medicare levy, but tax residency and levy eligibility require separate assessment. The historical 2011-12 and 2012-13 resident tables below excluded the then-standard 1.5% levy.
Resident versus foreign resident
Tax residency is determined under Australian tax law and is not necessarily the same as immigration or citizenship status. The ATO tax residency guidance explains the relevant tests. Part-year residents, minors, working holiday makers and persons subject to special tax rules may have different outcomes.
Rates apply to taxable income, generally assessable income less allowable deductions. Tax offsets, the Medicare levy surcharge, study and training loan repayments and other circumstances can change the final amount payable.
Historical Australian income tax rates: 2012-13 and 2011-12
These tables are retained for historical reference only and must not be used to calculate current-year tax.
Resident individuals: 2012-13
| Taxable income (AUD) | Income tax calculation |
|---|---|
| $0 - $18,200 | Nil |
| $18,201 - $37,000 | 19 cents for each $1 over $18,200 |
| $37,001 - $80,000 | $3,572 plus 32.5 cents for each $1 over $37,000 |
| $80,001 - $180,000 | $17,547 plus 37 cents for each $1 over $80,000 |
| $180,001 and above | $54,547 plus 45 cents for each $1 over $180,000 |
Resident individuals: 2011-12
| Taxable income (AUD) | Income tax calculation |
|---|---|
| $0 - $6,000 | Nil |
| $6,001 - $37,000 | 15 cents for each $1 over $6,000 |
| $37,001 - $80,000 | $4,650 plus 30 cents for each $1 over $37,000 |
| $80,001 - $180,000 | $17,550 plus 37 cents for each $1 over $80,000 |
| $180,001 and above | $54,550 plus 45 cents for each $1 over $180,000 |
Both historical resident tables exclude the 1.5% Medicare levy applicable at the time, subject to individual circumstances.
Foreign residents: 2012-13
| Taxable income (AUD) | Income tax calculation |
|---|---|
| $0 - $80,000 | 32.5 cents for each $1 |
| $80,001 - $180,000 | $26,000 plus 37 cents for each $1 over $80,000 |
| $180,001 and above | $63,000 plus 45 cents for each $1 over $180,000 |
Foreign residents: 2011-12
| Taxable income (AUD) | Income tax calculation |
|---|---|
| $0 - $37,000 | 29 cents for each $1 |
| $37,001 - $80,000 | $10,730 plus 30 cents for each $1 over $37,000 |
| $80,001 - $180,000 | $23,630 plus 37 cents for each $1 over $80,000 |
| $180,001 and above | $60,630 plus 45 cents for each $1 over $180,000 |
Foreign residents generally were not liable for the Medicare levy. The earlier article's reference to a general "food levy" has been omitted because it is not an applicable standard component of these tax tables.
Official Australian tax information and legislation
- Australian Taxation Office: resident tax rates
- Australian Taxation Office: foreign resident tax rates
- Australian Taxation Office: Medicare levy
- Treasury Laws Amendment (More Cost of Living Relief) Act 2025
- Income Tax Rates Act 1986 (Federal Register of Legislation)
This general information is not personalised tax advice. Check current ATO publications and applicable legislation before lodging a return.