• Individual income tax rates

    Residents

    These rates apply to individuals who are Australian residents for tax purposes (refer to Residency – what you need to know for more information).

    Tax rates 2013-14

    The following rates for 2013-14 apply from 1 July 2013.

    Taxable income Tax on this income

    0 – $18,200

    Nil

    $18,201 – $37,000

    19c for each $1 over $18,200

    $37,001 – $80,000

    $3,572 plus 32.5c for each $1 over $37,000

    $80,001 – $180,000

    $17,547 plus 37c for each $1 over $80,000

    $180,001 and over

    $54,547 plus 45c for each $1 over $180,000

    The above rates do not include the Medicare levy of 1.5% (refer to Guide to Medicare levy for more information).

    Tax rates 2012-13

    The following rates for 2012-13 apply from 1 July 2012.

    Taxable income Tax on this income

    0 – $18,200

    Nil

    $18,201 – $37,000

    19c for each $1 over $18,200

    $37,001 – $80,000

    $3,572 plus 32.5c for each $1 over $37,000

    $80,001 – $180,000

    $17,547 plus 37c for each $1 over $80,000

    $180,001 and over

    $54,547 plus 45c for each $1 over $180,000

    The above rates do not include the Medicare levy of 1.5% (refer to Guide to Medicare levy for more information).

    Foreign residents

    If you are a foreign resident for the full year, the following rates apply:

    Tax rates 2013–14

    The following rates for 2013–14 apply from 1 July 2013.

    Taxable income Tax on this income

    0 – $80,000

    32.5c for each $1

    $80,001 – $180,000

    $26,000 plus 37c for each $1 over $80,000

    $180,001 and over

    $63,000 plus 45c for each $1 over $180,000

    Foreign residents are not required to pay the Medicare levy.

    Tax rates 2012–13

    The following rates for 2012–13 apply from 1 July 2012.

    Taxable income Tax on this income

    0 – $80,000

    32.5c for each $1

    $80,001 – $180,000

    $26,000 plus 37c for each $1 over $80,000

    $180,001 and over

    $63,000 plus 45c for each $1 over $180,000

    Foreign residents are not required to pay the Medicare levy.

    Children

    If you are under the age of 18, and receive unearned income (for example, investment income), special rates apply. Refer to Income of individuals under the age of 18.

    Calculators

    A simple tax calculator is available to help you calculate the tax on your taxable income. The Comprehensive tax calculator also takes into account Medicare levy, higher education loan scheme repayments, tax offsets and tax credits to give you an estimate of the amount of your tax refund or debt.

    Tax deducted from your pay

    If you want to know how much your employer (or other payer) is required to withhold from payments to you, use the Tax withheld calculator.

    Video tax tips on the Australian Taxation Office's YouTube channelExternal Link

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    If you need help applying this information to your personal situation, phone us on 13 28 61.

    • Last modified: 20 Aug 2013QC 16218