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  • Working holiday makers

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

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

    2020–21

    Working holiday maker tax rates 2020–21

    Taxable income

    Tax on this income

    0 – $45,000

    15%

    $45,001 – $120,000

    $6,750 plus 32.5 cents for each $1 over $45,000

    $120,001 – $180,000

    $31,125 plus 37 cents for each $1 over $120,000

    $180,001 and over

    $53,325 plus 45 cents for each $1 over $180,000

    2019–20

    Working holiday maker tax rates 2019–20

    Taxable income

    Tax on this income

    $0 – $37,000

    15c for each $1

    $37,001 – $90,000

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

    $90,001 – $180,000

    $22,775 plus 37c for each $1 over $90,000

    $180,001 and over

    $56,075 plus 45c for each $1 over $180,000

    2018–19

    Working holiday maker tax rates for 2018–19

    Taxable income

    Tax on this income

    $1 – $37,000

    15c for each $1

    $37,001 – $90,000

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

    $90,001 – $180,000

    $22,775 plus 37c for each $1 over $90,000

    $180,001 and over

    $56,075 plus 45c for each $1 over $180,000

    2017–18

    Working holiday maker tax rates for 2017–18

    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 $180,000

    The above rates do not include the Temporary budget repair levy; this levy ceased applying from 1 July 2017.

    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 $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.

    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).

    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: 01 Jul 2022QC 18703