Tax rates and codes

You can find our most popular tax rates and codes listed here, or refine your search options below. Make sure you click the ‘apply filter’ or ‘search’ button after entering your refinement options to find the specific tax rate and code you need.

Within:

APRA-regulated funds

Company taxThe company tax rates in Australia from 2001–02 to 2021–22.
Key superannuation rates and thresholdsRates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.

Company and imputation

Changes to company tax ratesThis page covers changes to the lower company tax rate and how to work out franking credits.
Company tax & imputation: average franking credit & rebate yieldsFind the average monthly dividend and franking credit yields on a share portfolio comprising the All Ordinaries Index.

Consumer Price Index

Consumer price indexThe consumer price index (CPI) rates have been updated to include the March 2023 quarter figure.

Deductible gift recipient

Estimated tax savings for regular workplace giving donationsEstimate what your tax benefit will be according to how much you donate and how much you earn.

Division 7A

Division 7A - benchmark interest rateFind the benchmark interest rate and calculator and decision tool for Division 7A loans made by private companies.

Employees, volunteers & other workers

Key superannuation rates and thresholdsRates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.
Schedule 11 - Tax table for employment termination paymentsTax table for payments made to an individual as an employment termination payment or a delayed termination payment. For payments made on or after 13 October 2020.
Tax tablesThis document provides a list of quick links to the pay as you go (PAYG) withholding tax tables.

Employers

FBTFringe benefits tax (FBT) rates and thresholds for employers for the 2019–20 to 2023–24 FBT years.
Tax tablesThis document provides a list of quick links to the pay as you go (PAYG) withholding tax tables.

Employers super

Key superannuation rates and thresholdsRates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.

Excise

Excise duty rates for alcoholFind the current excise duty rates for alcohol on beer, spirits and other excisable beverages.
Excise duty rates for fuel and petroleum productsWork out your excise liability using the excise duty rates for fuel and petroleum products, including gaseous fuels.

Foreign exchange

Foreign exchange ratesFind monthly and annual foreign exchange rates from the Reserve Bank of Australia updated to April 2023.

Franking credits

Company tax & imputation: average franking credit & rebate yieldsFind the average monthly dividend and franking credit yields on a share portfolio comprising the All Ordinaries Index.

Fringe benefits tax

FBTFringe benefits tax (FBT) rates and thresholds for employers for the 2019–20 to 2023–24 FBT years.
Fringe benefits tax - historical rates and thresholdsHistorical fringe benefits tax (FBT) rates and thresholds for the 2014–15 to 2018–19 FBT years.

Fuel tax credits

From 1 July 2018Fuel tax credit rates from 1 July 2018 to 30 June 2019.
From 1 July 2019Fuel tax credit rates from 1 July 2019 to 2 February 2020.
From 1 July 2020Fuel tax credit rates from 1 July 2020. This includes a link to our fuel tax credit tools and calculator to help you report amounts on your activity statement.
From 1 July 2021Check fuel tax credit rates from 1 July 2021 to 30 June 2022.
From 1 July 2022 to 30 June 2023Check the fuel tax credit rates from 1 July 2022.
Rates - businessUse the rates listed for each financial year to work out your fuel tax credit rates for business.

Gifts and fundraising

Estimated tax savings for regular workplace giving donationsEstimate what your tax benefit will be according to how much you donate and how much you earn.

Higher education loan schemes

Schedule 13 - Tax table for superannuation income streamsUse this table to calculate amounts to be withheld from superannuation income stream payments, including superannuation death benefit income stream payments. For payments made on or after 1 July 2021.
Schedule 8 - Statement of formulas for calculating study and training support loans componentsA schedule to help calculate the amounts to be withheld from payments made on a weekly basis for employees who have a study and training support loan.
Study and training loan indexation ratesIndexation rate on your accumulated HELP, VSL, SFSS, SSL, ABSTUDY SSL, and TSL study and training loans which have been unpaid for more than 11 months.
Study and training support loans fortnightly tax tableUse this tax table for payments made fortnightly where an employee has a study and training support loan.
Study and training support loans monthly tax tableUse this tax table for payments made monthly where an employee has a study and training support loan.
Study and training support loans weekly tax tableUse this tax table for payments made weekly where an employee has a study and training support loan.

Income tax

Company taxThe company tax rates in Australia from 2001–02 to 2021–22.
Credit interest rates and calculationCalculation and interest rates for interest we pay on early payments, overpayments and delay in paying your refund.
Division 7A - benchmark interest rateFind the benchmark interest rate and calculator and decision tool for Division 7A loans made by private companies.
Individual income tax for prior yearsFind out what the prior year tax rates are for individual taxpayers.

Individuals super

Key superannuation rates and thresholdsRates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.

Industry codes

Industry coding of business returns - August 2002The Tax Office provides the Australian Bureau of Statistics (ABS) with aggregate and client record data for use in the preparation of the national accounts.

International

Foreign exchange ratesFind monthly and annual foreign exchange rates from the Reserve Bank of Australia updated to April 2023.

Luxury car tax

Luxury car tax rate and thresholdsLuxury car tax (LCT) rate and thresholds.

PAYG Withholding - tax tables 2018-19

Sch 14 Table of additional amounts to withhold as a result of an agreement to increase withholdingUse this table if there is an agreement in place between you and your payee to withhold an additional amount. For payments made on or after 1 February 2015.
Schedule 29 - Tax table for payments made under voluntary agreementsFor payments made on or after 1 July 2013 to an individual under a voluntary agreement. NAT 3352
Schedule 4 - Tax table for return to work paymentsUse this table if you pay an individual to resume working for, or providing services to, you or any other entity. For payments made on or after 1 July 2018 to 30 June 2021.

PAYG Withholding - tax tables 2019-20

Sch 14 Table of additional amounts to withhold as a result of an agreement to increase withholdingUse this table if there is an agreement in place between you and your payee to withhold an additional amount. For payments made on or after 1 February 2015.
Schedule 29 - Tax table for payments made under voluntary agreementsFor payments made on or after 1 July 2013 to an individual under a voluntary agreement. NAT 3352
Schedule 4 - Tax table for return to work paymentsUse this table if you pay an individual to resume working for, or providing services to, you or any other entity. For payments made on or after 1 July 2018 to 30 June 2021.

PAYG Withholding - tax tables 2020-21

PAYG Withholding - tax tables 2021-22

PAYG Withholding - tax tables 2022-23

PAYG withholding

Payment, interest and penalties

General interest charge (GIC) ratesFind the current general interest charge (GIC) rates and when GIC applies to late payments.
Shortfall interest charge (SIC) ratesFind the current shortfall interest charge (SIC) rates and when SIC applies for income tax assessment amendments.

Petroleum resource rent tax

PRRT augmentation and GDP factor ratesAugmentation and gross domestic product factor rates for petroleum resource rent tax (PRRT).

Self-managed super funds

Key superannuation rates and thresholdsRates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.
SMSF supervisory levyInformation about the amount funds will have to pay under the SMSF supervisory levy payment arrangements.

Superannuation

Key superannuation rates and thresholdsRates and thresholds apply to contributions, employment termination payments, super guarantee and co-contributions.
Schedule 11 - Tax table for employment termination paymentsTax table for payments made to an individual as an employment termination payment or a delayed termination payment. For payments made on or after 13 October 2020.
Schedule 12 - Tax table for superannuation lump sumsTax table for super lump sum payments made to an individual. For payments made on or after 13 October 2020.
Schedule 4 - Tax table for return to work paymentsUse this table if you pay an individual to resume working for, or providing services to, you or any other entity. For payments made on or after 1 July 2021.
Schedule 6 - Tax table for annuitiesTax table for payments made as an annuity that is not a super income stream. For payments made on or after 13 October 2020.

Tax tables