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  • Tax for Norfolk Island residents

    You may need to pay tax if you get income from:

    • employment
    • super pensions, annuities and government payments
    • investments (including interest, dividends, rent and capital gains tax)
    • a business, partnership or trust
    • foreign sources
    • crowdfunding.

    The amount of tax you pay is worked out using the income and deductions shown in your tax return each year.

    In order to lodge a tax return, you need to have a tax file number (TFN).

    Most residents of Norfolk Island can claim the zone tax offset fixed amount of $1,173. This fixed amount can be increased if you care for a dependent child or student, you are a sole parent, or you are entitled to an invalid and invalid carer tax offset. It is a non-refundable tax offset, which can reduce your tax payable to zero, but on their own they can't get you a refund.

    If you are entitled to Medicare benefits you may have to pay the Medicare levy. The Norfolk Island exemption from paying the Medicare levy ceased on 1 July 2016.

    In this section

    TFN application for Norfolk Island residents
    Find out the TFN application process for Norfolk Island residents

    Related pages

    New to tax and super
    Find out information if you're new to tax and super

    Super for individuals
    Find out information about super, such as your employer paying super and accessing your super

    Records you need to keep
    Check what records to keep and for how long and keeping records in myDeductions

    Last modified: 01 Jul 2022QC 47355