• Tax rates – resident

    Use the tables below if you were an Australian resident for tax purposes for the full year and you are entitled to the full tax-free threshold.

    These rates do not include the Medicare levy.

    Tax rates 2012-13

    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

    2011–12

    Taxable income Tax on this income

    0 – $6,000

    Nil

    $6,001 – $37,000

    15c for each $1 over $6,000

    $37,001 – $80,000

    $4,650 plus 30c for each $1 over $37,000

    $80,001 – $180,000

    $17,550 plus 37c for each $1 over $80,000

    $180,001 and over

    $54,550 plus 45c for each $1 over $180,000

    The above rates do not include the Flood levy (see Flood levy information for individuals for more information).

    2010–11

    Taxable income Tax on this income

    1 – $6,000

    Nil

    $6,001 – $37,000

    15c for each $1 over $6,000

    $37,001 – $80,000

    $4,650 plus 30c for each $1 over $37,000

    $80,001 – $180,000

    $17,550 plus 37c for each $1 over $80,000

    $180,001 and over

    $54,550 plus 45c for each $1 over $180,000

    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

    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

    2007–08

    Taxable income

    Tax on this income

    $1–$6,000

    Nil

    $6,001–$30,000

    15c for each $1 over $6,000

    $30,001–$75,000

    $3,600 plus 30c for each $1 over $30,000

    $75,001–$150,000

    $17,100 plus 40c for each $1 over $75,000

    $150,001 and over

    $47,100 plus 45c for each $1 over $150,000

    2006–07

    Taxable income Tax on this income

    $0–$6,000

    Nil

    $6,001–$25,000

    15c for each $1 over $6,000

    $25,001–$75,000

    $2,850 plus 30c for each $1 over $25,000

    $75,001–$150,000

    $17,850 plus 40c for each $1 over $75,000

    $150,001 and over

    $47,850 plus 45c for each $1 over $150,000

    2005–06

    Taxable income Tax on this income

    $0–$6,000

    Nil

    $6,001–$21,600

    15c for each $1 over $6,000

    $21,601–$63,000

    $2,340 plus 30c for each $1 over $21,600

    $63,001–$95,000

    $14,760 plus 42c for each $1 over $63,000

    Over $95,000

    $28,200 plus 47c for each $1 over $95,000

    2004–05

    Taxable income Tax on this income

    $0–$6,000

    Nil

    $6,001–$21,600

    17 cents for each $1 over $6,000

    $21,601–$58,000

    $2,652 plus 30 cents for each $1 over $21,600

    $58,001–$70,000

    $13,572 plus 42 cents for each $1 over $58,000

    $70,000 and over

    $18,612 plus 47 cents for each $1 over $70,000

    2003–04

    Taxable income Tax on this income

    $1–$6,000

    Nil

    $6,001–$21,600

    17 cents for each $1 over $6,000

    $21,601–$52,000

    $2,652 plus 30 cents for each $1 over $21,600

    $52,001–$62,500

    $11,772 plus 42 cents for each $1 over $52,000

    $62,501 and over

    $16,182 plus 47 cents for each $1 over $62,500

    2002–03

    Taxable income Tax on this income

    $1–$6,000

    Nil

    $6,001–$20,000

    17 cents for each $1 over $6,000

    $20,001–$50,000

    $2,380 plus 30 cents for each $1 over $20,000

    $50,001–$60,000

    $11,380 plus 42 cents for each $1 over $50,000

    $60,001 and over

    $15,580 plus 47 cents for each $1 over $60,000

    2001–02

    Taxable income Tax on this income

    $1–$6,000

    Nil

    $6,001–$20,000

    17 cents for each $1 over $6,000

    $20,001–$50,000

    $2,380 plus 30 cents for each $1 over $20,000

    $50,001–$60,000

    $11,380 plus 42 cents for each $1 over $50,000

    $60,001 and over

    $15,580 plus 47 cents for each $1 over $60,000

    2000–01

    Taxable income Tax on this income

    $1–$6,000

    Nil

    $6,001–$20,000

    17 cents for each $1 over $6,000

    $20,001–$50,000

    $2,380 plus 30 cents for each $1 over $20,000

    $50,001–$60,000

    $11,380 plus 42 cents for each $1 over $50,000

    $60,001 and over

    $15,580 plus 47 cents for each $1 over $60,000

    1999–2000

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$38,000

    $3,060 plus 34 cents for each $1 over $20,700

    $38,001–$50,000

    $8,942 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $14,102 plus 47 cents for each $1 over $50,000

    1998–99

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$38,000

    $3,060 plus 34 cents for each $1 over $20,700

    $38,001–$50,000

    $8,942 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $14,102 plus 47 cents for each $1 over $50,000

    1997–98

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$38,000

    $3,060 plus 34 cents for each $1 over $20,700

    $38,001–$50,000

    $8,942 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $14,102 plus 47 cents for each $1 over $50,000

    1996–97

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$38,000

    $3,060 plus 34 cents for each $1 over $20,700

    $38,001–$50,000

    $8,942 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $14,102 plus 47 cents for each $1 over $50,000

    1995–96

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$38,000

    $3,060 plus 34 cents for each $1 over $20,700

    $38,001–$50,000

    $8,942 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $14,102 plus 47 cents for each $1 over $50,000

    1994–95

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$38,000

    $3,060 plus 34 cents for each $1 over $20,700

    $38,001–$50,000

    $8,942 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $14,102 plus 47 cents for each $1 over $50,000

    1993–94

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$36,000

    $3,060 plus 35.5 cents for each $1 over $20,700

    $36,001–$38,000

    $8,491.50 plus 38.5 cents for each $1 over $36,000

    $38,001–$50,000

    $9,261.50 plus 44.125 cents for each $1 over $38,000

    $50,001 and over

    $14,556.50 plus 47 cents for each $1 over $50,000

    1992–93

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$36,000

    $3,060 plus 38 cents for each $1 over $20,700

    $36,001–$50,000

    $8,874 plus 46 cents for each $1 over $36,000

    $50,001 and over

    $15,314 plus 47 cents for each $1 over $50,000

    1991–92

    Taxable income Tax on this income

    $1–$5,400

    Nil

    $5,401–$20,700

    20 cents for each $1 over $5,400

    $20,701–$36,000

    $3,060 plus 38 cents for each $1 over $20,700

    $36,001–$50,000

    $8,874 plus 46 cents for each $1 over $36,000

    $50,001 and over

    $15,314 plus 47 cents for each $1 over $50,000

    1990–91

    Taxable income Tax on this income

    $1–$5,249

    Nil

    $5,250–$17,649

    20.5 cents for each $1 over $5,250

    $17,650–$20,599

    $2,542 plus 24.5 cents for each $1 over $17,650

    $20,600–$20,699

    $3,264.75 plus 29.5 cents for each $1 over $20,600

    $20,700–$34,999

    $3,294.25 plus 38.5 cents for each $1 over $20,700

    $35,000–$35,999

    $8,799.75 plus42.5 cents for each $1 over $35,000

    $36,000–$49,999

    $9,224.75 plus 46.5 cents for each $1 over $36,000

    $50,000 and over

    $15,734.75 plus 47 cents for each $1 over $50,000

    1989–90

    Taxable income Tax on this income

    $1–$5,099

    Nil

    $5,100–$17,649

    21 cents for each $1 over $5,100

    $17,650–$20,599

    $2,635.50 plus 29 cents for each $1 over $17,650

    $20,600–$34,999

    $3,491 plus 39 cents for each $1 over $20,600

    $35,000–$49,999

    $9,107 plus 47 cents for each $1 over $35,000

    $50,000 and over

    $16,157 plus 48 cents for each $1 over $50,000

    1988–89

    Taxable income Tax on this income

    $1–$5,100

    Nil

    $5,101–$12,600

    24 cents for each $1 over $5,100

    $12,601–$19,500

    $1,800 plus 29 cents for each $1 over $12,600

    $19,501–$35,000

    $3,801 plus 40 cents for each $1 over $19,500

    $35,001 and over

    $10,001 plus 49 cents for each $1 over $35,000

    1987–88

    Taxable income Tax on this income

    $1–$5,100

    Nil

    $5,101–$12,600

    24 cents for each $1 over $5,100

    $12,601–$19,500

    $1,800 plus 29 cents for each $1 over $12,600

    $19,501–$35,000

    $3,801 plus 40 cents for each $1 over $19,500

    $35,001 and over

    $10,001 plus 49 cents for each $1 over $35,000

    1986–87

    Taxable income Tax on this income

    $0–$4,889

    Nil

    $4,890–$12,499

    24.42 cents for each $1 over $4,890

    $12,500–$12,599

    $1,858.36 plus 26.50 cents for each $1 over $12,500

    $12,600–$19,499

    $1,884.86 plus 29.42 cents for each $1 over $12,600

    $19,500–$27,999

    $3,914.84 plus 44.25 cents for each $1 over $19,500

    $28,000–$34,999

    $7,676.09 plus 46.83 cents for each $1 over $28,000

    $35,000 and over

    $10,954.19 plus 57.08 cents for each $1 over $35,000

    1985–86

    Taxable income Tax on this income

    $0–$4,594

    Nil

    $4,595–$12,499

    25 cents for each $1 over $4,595

    $12,500–$19,499

    $1,976.26 plus 30 cents for each $1 over $12,500

    $19,500–$27,999

    $4,076.25 plus 46 cents for each $1 over $19,500

    $28,000–$34,999

    $7,986.25 plus 48 cents for each $1 over $28,000

    $35,000 and over

    $11,346.25 plus 60 cents for each $1 over $35,000

    1984–85

    Taxable income Tax on this income

    $1–$4,594

    Nil

    $4,595–$12,499

    26.67 cents for each $1 over $4,595

    $12,500–$19,499

    $2,108.26 plus 30 cents for each $1 over $12,500

    $19,500–$27,999

    $4,208.26 plus 46 cents for each $1 over $19,500

    $28,000–$34,999

    $8,118.26 plus 47.33 cents for each $1 over $28,000

    $35,000–$35,787

    $11,431.36 plus 55.33 cents for each $1 over $35,000

    $35,788 and over

    $11,867.36 plus 60 cents for each $1 over $35,788

    1983–84

    Taxable income Tax on this income

    $1–$4,594

    Nil

    $4,595–$19,499

    30 cents for each $1 over $4,595

    $19,500–$35,787

    $4,471.50 plus 46 cents for each $1 over $19,500

    $35,788 and over

    $11,963.98 plus 60 cents for each $1 over $35,788

    Last modified: 04 Feb 2014QC 18703