Individual income tax rates for prior years
The amount of income tax and the tax rate you pay depends on how much you earn and your circumstances. The more you earn, the higher your rate of tax.
Find out prior year tax rates for individual taxpayers who are:
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.
2020–21
Resident tax rates 2020–21
Taxable income
|
Tax on this income
|
0 – $18,200
|
Nil
|
$18,201 – $45,000
|
19 cents for each $1 over $18,200
|
$45,001 – $120,000
|
$5,092 plus 32.5 cents for each $1 over $45,000
|
$120,001 – $180,000
|
$29,467 plus 37 cents for each $1 over $120,000
|
$180,001 and over
|
$51,667 plus 45 cents for each $1 over $180,000
|
The above rates do not include the Medicare levy of 2%.
2019–20
Resident tax rates for 2019–20
Taxable income
|
Tax on this income
|
0 – $18,200
|
Nil
|
$18,201 – $37,000
|
19c for each $1 over $18,200
|
$37,001 – $90,000
|
$3,572 plus 32.5c for each $1 over $37,000
|
$90,001 – $180,000
|
$20,797 plus 37c for each $1 over $90,000
|
$180,001 and over
|
$54,097 plus 45c for each $1 over $180,000
|
2018–19
Resident tax rates for 2018–19
Taxable income
|
Tax on this income
|
0 – $18,200
|
Nil
|
$18,201 – $37,000
|
19c for each $1 over $18,200
|
$37,001 – $90,000
|
$3,572 plus 32.5c for each $1 over $37,000
|
$90,001 – $180,000
|
$20,797 plus 37c for each $1 over $90,000
|
$180,001 and over
|
$54,097 plus 45c for each $1 over $180,000
|
2017–18
Resident tax rates for 2017–18
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 repair levy ceased applying from 1 July 2017.
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.
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.
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 exemption 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
|
Last modified: 01 Jul 2022QC 18703