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  • 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 tax-free threshold.

    These rates do not include the Medicare levy.

    2016-17

    Resident tax rates for 2016-17

    Taxable income

    Tax on this income

    0 – $18,200

    Nil

    $18,201 – $37,000

    19c for each $1 over $18,200

    $37,001 – $87,000

    $3,572 plus 32.5c for each $1 over $37,000

    $87,001 – $180,000

    $19,822 plus 37c for each $1 over $87,000

    $180,001 and over

    $54,232 plus 45c for each $1 over $180,000

    The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    See also:

    2015–16

    Resident tax rates for 2015-16

    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

    The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    See also:

    2014–15

    Resident tax rates for 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

    The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    2013–14

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Resident tax rates for 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

    Tax rates – foreign resident

    Use the tables below if you were a foreign resident for the full year.

    Foreign residents are not required to pay the Medicare levy.

    2016-17

    Foreign resident tax rates for 2016-17

    Taxable income

    Tax on this income

    0 – $87,000

    32.5c for each $1

    $87,001 – $180,000

    $28,275 plus 37c for each $1 over $87,000

    $180,001 and over

    $62,685 plus 45c for each $1 over $180,000

    The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    See also:

    Temporary Budget Repair Levy

    2015-16

    Foreign resident tax rates for 2015-16

    Taxable income

    Tax on this income

    0 – $80,000

    32.5c for each $1

    $80,001 – $180,000

    $26,000 plus 37c for each $1 over $80,000

    $180,001 and over

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

    The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    See also:

    2014–15

    Foreign resident tax rates for 2014-15

    Taxable income

    Tax on this income

    0 - $80,000

    32.5c for each $1

    $80,001 - $180,000

    $26,000 plus 37c for each $1 over $80,000

    $180,001 and over

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

    The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    2013–14

    Foreign resident tax rates for 2013-14

    Taxable income

    Tax on this income

    0 - $80,000

    32.5c for each $1

    $80,001 - $180,000

    $26,000 plus 37c for each $1 over $80,000

    $180,001 and over

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

    2012–13

    Foreign resident tax rates for 2012-13

    Taxable income

    Tax on this income

    0 – $80,000

    32.5c for each $1

    $80,001 – $180,000

    $26,000 plus 37c for each $1 over $80,000

    $180,001 and over

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

    2011–12

    Foreign resident tax rates for 2011-12

    Taxable income

    Tax on this income

    0 – $37,000

    29c for each $1

    $37,001 – $80,000

    $10,730 plus 30c for each $1 over $37,000

    $80,001 – $180,000

    $23,630 plus 37c for each $1 over $80,000

    $180,001 and over

    $60,630 plus 45c for each $1 over $180,000

    2010–11

    Foreign resident tax rates for 2010-11

    Taxable income

    Tax on this income

    0 – $37,000

    29c for each $1

    $37,001 – $80,000

    $10,730 plus 30c for each $1 over $37,000

    $80,001 – $180,000

    $23,630 plus 37c for each $1 over $80,000

    $180,001 and over

    $60,630 plus 45c for each $1 over $180,000

    2009–10

    Foreign resident tax rates for 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

    2008–09

    Foreign resident tax rates for 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

    2007–08

    Foreign resident tax rates for 2007-08

    Taxable income

    Tax on this income

    $0 – $30,000

    29c for each $1

    $30,001 – $75,000

    $8,700 plus 30c for each $1 over $30,000

    $75,001 – $150,000

    $22,200 plus 40c for each $1 over $75,000

    $150,001 and over

    $52,200 plus 45c for each $1 over $150,000

    2006–07

    Foreign resident tax rates for 2006-07

    Taxable income

    Tax on this income

    $0 – $25,000

    29c for each $1

    $25,001 – $75,000

    $7,250 plus 30c for each $1 over $25,000

    $75,001 – $150,000

    $22,250 plus 40c for each $1 over $75,000

    $150,001 and over

    $52,250 plus 45c for each $1 over $150,000

    2005–06

    Foreign resident tax rates for 2005-06

    Taxable income

    Tax on this income

    $0 – $21,600

    29 cents for each $1

    $21,601 – $63,000

    $6,264 plus 30 cents for each $1 over $21,600

    $63,001 – $95,000

    $18,684 plus 42 cents for each $1 over $63,000

    $95,000 and over

    $32,124 plus 47 cents for each $1 over $95,000

    2004–05

    Foreign resident tax rates for 2004-05

    Taxable income

    Tax on this income

    $0 – $21,600

    29 cents for each $1

    $21,601 – $58,000

    $6,264 plus 30 cents for each $1 over $21,600

    $58,001 – $70,000

    $17,184 plus 42 cents for each $1 over $58,000

    $70,000 and over

    $22,224 plus 47 cents for each $1 over $70,000

    2003–04

    Foreign resident tax rates for 2003-04

    Taxable income

    Tax on this income

    $1 – $21,600

    29 cents for each $1

    $21,601 – $52,000

    $6,264 plus 30 cents for each $1 over $21,600

    $52,001 – $62,500

    $15,384 plus 42 cents for each $1 over $52,000

    $62,501 and over

    $19,794 plus 47 cents for each $1 over $62,500

    2002–03

    Foreign resident tax rates for 2002-03

    Taxable income

    Tax on this income

    $1 – $20,000

    29 cents for each $1

    $20,001 – $50,000

    $5,800 plus 30 cents for each $1 over $20,000

    $50,001 – $60,000

    $14,800 plus 42 cents for each $1 over $50,000

    $60,001 and over

    $19,000 plus 47 cents for each $1 over $60,000

    2001–02

    Foreign resident tax rates for 2001-02

    Taxable income

    Tax on this income

    $1 – $20,000

    29 cents for each $1

    $20,001 – $50,000

    $5,800 plus 30 cents for each $1 over $20,000

    $50,001 – $60,000

    $14,800 plus 42 cents for each $1 over $50,000

    $60,001 and over

    $19,000 plus 47 cents for each $1 over $60,000

    2000–01

    Foreign resident tax rates for 2000-01

    Taxable income

    Tax on this income

    $1 – $20,000

    29 cents for each $1

    $20,001 – $50,000

    $5,800 plus 30 cents for each $1 over $20,000

    $50,001 – $60,000

    $14,800 plus 42 cents for each $1 over $50,000

    $60,001 and over

    $19,000 plus 47 cents for each $1 over $60,000

    1999–2000

    Foreign resident tax rates for 1999-2000

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $38,000

    $6,003 plus 34 cents for each $1 over $20,700

    $38,001 – $50,000

    $11,885 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $17,045 plus 47 cents for each $1 over $50,000

    1998–99

    Foreign resident tax rates for 1998-99

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $38,000

    $6,003 plus 34 cents for each $1 over $20,700

    $38,001 – $50,000

    $11,885 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $17,045 plus 47 cents for each $1 over $50,000

    1997–98

    Foreign resident tax rates for 1997-98

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $38,000

    $6,003 plus 34 cents for each $1 over $20,700

    $38,001 – $50,000

    $11,885 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $17,045 plus 47 cents for each $1 over $50,000

    1996–97

    Foreign resident tax rates for 1996-97

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $38,000

    $6,003 plus 34 cents for each $1 over $20,700

    $38,001 – $50,000

    $11,885 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $17,045 plus 47 cents for each $1 over $50,000

    1995–96

    Foreign resident tax rates for 1995-96

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $38,000

    $6,003 plus 34 cents for each $1 over $20,700

    $38,001 – $50,000

    $11,885 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $17,045 plus 47 cents for each $1 over $50,000

    1994–95

    Foreign resident tax rates for 1994-95

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $38,000

    $6,003 plus 34 cents for each $1 over $20,700

    $38,001 – $50,000

    $11,885 plus 43 cents for each $1 over $38,000

    $50,001 and over

    $17,045 plus 47 cents for each $1 over $50,000

    1993–94

    Foreign resident tax rates for 1993-94

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $36,000

    $6,003 plus 35.5 cents for each $1 over $20,700

    $36,001 – $38,000

    $11,434.50 plus 38.5 cents for each $1 over $36,000

    $38,001 – $50,000

    $12,204.50 plus 44.125 cents for each $1 over $38,000

    $50,001 and over

    $17,499.50 plus 47 cents for each $1 over $50,000

    1992–93

    Foreign resident tax rates for 1992-93

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $36,000

    $6,003 plus 38 cents for each $1 over $20,700

    $36,001 – $50,000

    $11,817 plus 46 cents for each $1 over $36,000

    $50,001 and over

    $18,257 plus 47 cents for each $1 over $50,000

    1991–92

    Foreign resident tax rates for 1991-92

    Taxable income

    Tax on this income

    $1 – $20,700

    29 cents for each $1

    $20,701 – $36,000

    $6,003 plus 38 cents for each $1 over $20,700

    $36,001 – $50,000

    $11,817 plus 46 cents for each $1 over $36,000

    $50,001 and over

    $18,257 plus 47 cents for each $1 over $50,000

    1990–91

    Foreign resident tax rates for 1990-91

    Taxable income

    Tax on this income

    $1 – $20,599

    29 cents for each $1

    $20,600 – $20,699

    $5,974 plus 34 cents for each $1 over $20,600

    $20,700 – $34,999

    $6,008 plus 38.5 cents for each $1 over $20,700

    $35,000 – $35,999

    $11,513.50 plus 42.5 cents for each $1 over $35,000

    $36,000 – $49,999

    $11,938.50 plus 46.5 cents for each $1 over $36,000

    $50,000 and over

    $18,448.50 plus 47 cents for each $1 over $50,000

    1989–90

    Foreign resident tax rates for 1989-90

    Taxable income

    Tax on this income

    $1 – $20,599

    29 cents for each $1

    $20,600 – $34,999

    $5,974 plus 39 cents for each $1 over $20,600

    $35,000 – $49,999

    $11,599 plus 47 cents for each $1 over $35,000

    $50,000 and over

    $18,640 plus 48 cents for each $1 over $50,000

    1988–89

    Foreign resident tax rates for 1988-89

    Taxable income

    Tax on this income

    $1 – $19,500

    29 cents for each $1

    $19,501 – $35,000

    $5,655 plus 40 cents for each $1 over $19,500

    $35,001 and over

    $11,855 plus 49 cents for each $1 over $35,000

    1987–88

    Foreign resident tax rates for 1987-88

    Taxable income

    Tax on this income

    $1 – $19,500

    29 cents for each $1

    $19,501 – $35,000

    $5,655 plus 40 cents for each $1 over $19,500

    $35,001 and over

    $11,855 plus 49 cents for each $1 over $35,000

    Working holiday maker

    You are a working holiday maker if you have a visa subclass:

    • 417 (Working Holiday)
    • 462 (Work and Holiday).

    2016-17

    Working holiday maker tax rates for 2016-17

    Taxable income

    Tax on this income

    $1 – $37,000

    15c for each $1

    $37,001 – $87,000

    $5,550 plus 32.5c for each $1 over $37,000

    $87,001 – $180,000

    $21,800 plus 37c for each $1 over $87,000

    $180,001 and over

    $56,210 plus 45c for each $1 over $50,000

    The above rates do not include the Temporary budget repair levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    The above rates apply to working holiday maker income earned from 1 January 2017. Any income earned prior to 1 January 2017 will be taxed based on residency (most working holiday makers are foreign residents for tax purposes).

    See also:

    More information

    For more information read:

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

    Last modified: 29 Jun 2018QC 18703