Individual income tax rates for prior years
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 taxfree threshold.
These rates do not include the Medicare levy.
2014–15
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

2013–14
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

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: 29 Jun 2015QC 18703