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Individual income tax rates

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Residents

These rates apply to individuals who are residents of Australia for tax purposes (see Residency - overview for more information).

Tax rates 2008-09

Taxable income

Tax on this income

$1 – $6,000

Nil

$6,001 – $34,000

15c for each $1 over $6,000

$34,001 – $80,000

$4,200 plus 30c for each $1 over $34,000

$80,001 – $180,000

$18,000 plus 40c for each $1 over $80,000

$180,001 and over

$58,000 plus 45c for each $1 over $180,000

The above rates do not include the Medicare levy of 1.5% (read What is the Medicare levy? for more information).

Tax offsets reduce the tax payable. Tax offsets based on taxable income levels apply to a range of circumstances. For more information read About tax offsets.

Attention icon

The following rates for 2009-10 apply from 1 July 2009.

Tax rates 2009-10

Taxable income

Tax on this income

$1 – $6,000

Nil

$6,001 – $35,000

15c for each $1 over $6,000

$35,001 – $80,000

$4,350 plus 30c for each $1 over $35,000

$80,001 – $180,000

$17,850 plus 38c for each $1 over $80,000

$180,001 and over

$55,850 plus 45c for each $1 over $180,000

Non-residents

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

Tax rates 2008-09

Taxable income

Tax on this income

$0 – $34,000

29c for each $1

$34,001 – $80,000

$9,860 plus 30c for each $1 over $34,000

$80,001 – $180,000

$23,660 plus 40c for each $1 over $80,000

$180,001 and over

$63,660 plus 45c for each $1 over $180,000

Non-residents are not required to pay the Medicare levy.

Attention icon

The following rates for 2009-10 apply from 1 July 2009.

Tax rates 2009-10

Taxable income

Tax on this income

$0 – $35,000

29c for each $1

$35,001 – $80,000

$10,150 plus 30c for each $1 over $35,000

$80,001 – $180,000

$23,650 plus 38c for each $1 over $80,000

$180,001 and over

$61,650 plus 45c for each $1 over $180,000

Children

If you are under the age of 18, and receive ‘unearned’ income (for example, investment income), special rates apply. Read 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, HECS/ SFSS repayments, tax offsets and tax credits to give you an estimate of the amount of your tax refund or debt.

Tax deducted from my 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.

What to read/do next

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

Last Modified: Thursday, 13 August 2009

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