Individual income tax for prior years

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.

2020–21

Foreign resident tax rates 2020–21
Taxable income	Tax on this income
0 – $120,000	32.5 cents for each $1
$120,001 – $180,000	$39,000 plus 37 cents for each $1 over $120,000
$180,001 and over	$61,200 plus 45 cents for each $1 over $180,000

2019–20

Foreign resident tax rates 2019–20
Taxable income	Tax on this income
0 – $90,000	32.5c for each $1
$90,001 – $180,000	$29,250 plus 37c for each $1 over $90,000
$180,001 and over	$62,550 plus 45c for each $1 over $180,000

2018–19

Foreign resident tax rates for 2018–19
Taxable income	Tax on this income
0 – $90,000	32.5c for each $1
$90,001 – $180,000	$29,250 plus 37c for each $1 over $90,000
$180,001 and over	$62,550 plus 45c for each $1 over $180,000

2017–18

Foreign resident tax rates for 2017–18
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 ceased applying from 1 July 2017.

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.

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.

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

Last modified: 01 Jul 2022QC 18703