Australian Income Tax Calculator 2026–27
Your 2026–27 Australian income tax: bracket-by-bracket tax with the new 15% rate, LITO, Medicare levy and surcharge, HECS-HELP at marginal rates, marginal and effective rate, take-home per fortnight and a refund estimate — ATO figures confirmed.
| Taxable income | — |
|---|---|
| Tax by bracket | — |
| Low income tax offset (LITO) | — |
| Medicare levy (2%) | — |
| Medicare levy surcharge | — |
| HECS-HELP repayment | — |
| Total tax and levies | — |
| Marginal / effective rate | — |
| Take-home per year / month / fortnight | — |
| Refund or amount owing | — |
| Versus 2025–26 (16% first rate) | — |
In short
For 2026–27 Australian residents pay nil on the first $18,200, 15% to $45,000 (down from 16%), 30% to $135,000, 37% to $190,000 and 45% above, plus the 2% Medicare levy — $19,320 on $90,000, about 21.5%. The low income tax offset (up to $700) removes tax on incomes under about $22,575, the Medicare levy surcharge adds 1–1.5% above $105,000 without hospital cover, and HECS-HELP repayments start at $69,528 at marginal rates.
Who this is for: Australian residents estimating 2026–27 tax, refunds and the effect of the new 15% rate.
2026–27 tax rates for Australian residents
| Taxable income | Tax on this income (excl. Medicare levy) |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
- What changed: the first rate fell from 16% to 15% on 1 July 2026 (worth up to $268) and falls to 14% on 1 July 2027.
- Medicare levy: 2% of taxable income, phased in between about $28,000 and $35,000 (higher for seniors and families); the surcharge adds 1–1.5% for higher earners without hospital cover.
- LITO: up to $700 for incomes under $37,500, tapering to nil at $66,667 — so the real tax-free threshold is about $22,575.
- Super (12% from your employer) is paid on top of salary and taxed at 15% inside the fund, not through this table.
- Foreign residents pay 30% from the first dollar and no Medicare levy.
See also: Pay Calculator Australia 2026–27.
Assumptions
- 2026–27 resident brackets; LITO $700 phasing out between $37,500 and $66,667; foreign residents taxed at 30% from the first dollar with no Medicare.
- Medicare levy 2% with the 2025–26 single low-income phase-in; surcharge from the 2026–27 single tiers if no hospital cover.
- HELP at the 2026–27 marginal thresholds; refund = tax withheld − total.
Worked example
Tax by bracket: 15% × $26,800 = $4,020 plus 30% × $45,000 = $13,500 → $17,520; no LITO above $66,667. Medicare levy 2% = $1,800; no surcharge (hospital cover held). HELP: 15% × ($90,000 − $69,528) = $3,071. Total $22,391 — a 32% marginal rate and 24.9% effective. Take-home about $67,609 a year ($2,600 a fortnight) plus 12% super on top. With $21,000 withheld, about $1,391 would be owing (HELP is collected through the return). The 15% rate saves $268 versus 2025–26.
Frequently asked questions
What are the tax rates for 2026–27?
Nil to $18,200, 15% to $45,000, 30% to $135,000, 37% to $190,000 and 45% above, plus the 2% Medicare levy. The 15% first rate is new this year (16% in 2025–26) and falls to 14% in 2027–28.
How much tax do I pay on $100,000?
$20,520 of income tax plus $2,000 Medicare levy = $22,520 in 2026–27 (22.5% effective), leaving about $77,480 — before HECS-HELP or the Medicare levy surcharge.
What is the tax-free threshold?
$18,200 — and with the low income tax offset you pay no net tax until about $22,575. Claim it from one employer only.
How are HECS-HELP repayments calculated now?
Marginal rates since 2025–26: nothing on the first $69,528, 15% of income above that to $129,717, 17% to $186,050, and 10% of your whole repayment income above that.
When is the 14% rate coming?
1 July 2027 — the $18,200–$45,000 rate falls from 15% to 14%, worth another $268 a year.
Do I need to lodge a tax return?
Yes if tax was withheld or your income exceeded $18,200 — by 31 October, or later through a registered agent.
People also ask
How much tax do I pay on $80,000 in Australia in 2026-27?
About $14,520 income tax plus $1,600 Medicare levy, leaving roughly $63,880 a year — the calculator applies the 2026–27 resident rates, LITO and the 2% levy.
What are the tax brackets for 2026-27?
0% to $18,200; 15% to $45,000; 30% to $135,000; 37% to $190,000; 45% above — the 16% rate fell to 15% from 1 July 2026.
What is the tax-free threshold in Australia?
$18,200 a year; claim it on the TFN declaration with one employer only.
How much is the Medicare levy?
2% of taxable income above the low-income threshold (about $28,000 single), plus a surcharge of 1–1.5% for higher earners without private hospital cover.
What is LITO?
The low income tax offset: $700 for incomes up to $37,500, phasing out to zero at $66,667 — applied automatically in your assessment.
Do I pay tax on superannuation contributions?
Employer and salary-sacrifice contributions are taxed at 15% inside the fund, not at your marginal rate, up to the $32,500 concessional cap.
How is HECS repaid?
Through payroll at a percentage of repayment income once it exceeds the threshold (about $67,000); the calculator adds it as a deduction.
Are non-residents taxed differently?
Yes — no tax-free threshold and 30% from the first dollar to $135,000, then 37% and 45%; no Medicare levy.
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