• 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.

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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

    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: 29 Jun 2017QC 18703