About tax tables
We produce a range of tax tables to help you work out how much to withhold from payments you make to your employees or other payees. A tax withheld calculator that calculates the correct amount of tax to withhold is available.
Tax tables with an asterisk (‘*’) have downloadable look-up tables available in portable document format (PDF). To get a copy of the PDF, select the tax table you need and go to the heading 'Using this table'.
Tax tables for previous years are also available.
Important Information – September 2025 update
On 2 August 2025, the Universities Accord (Cutting Student Debt by 20 Per Cent) Bill 2025 became law.
The enactment of this legislation provides a new way the compulsory repayments for study and training support loans (STSL) are calculated and increases the repayment income thresholds. For most individuals, this means their compulsory repayment will be lower.
As a result, over the coming weeks, we’ll be updating Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539) and the study and training support loans weekly, fortnightly and monthly tax tables to reflect the reduced compulsory repayment requirements in PAYG withholding, effective from 24 September 2025.
Payers must start withholding using the new STSL withholding rates from 24 September 2025. There is no requirement to recalculate the STSL withholding amounts from payments that were made between 1 July and 23 September.
For more information on the marginal repayment system, see Study and training loans – what's new.
Important information – July 2025 updates
There are no changes to most withholding schedules and tax tables for the 2025–26 income year.
As the result of legislation that changed the way lump sum payments in arrears are treated for Medicare levy purposes, Schedule 5 – Tax table for back payments, commissions, bonuses and similar payments (NAT 3348) was updated to remove the $1,200 Lump Sum E threshold. From 1 July 2025, all back payments that accrued more than 12 months before the date of payment must be treated as lump sum E regardless of the amount.
Some of the schedules and tax tables have had no material changes but are updated for other reasons including formatting and having up-to-date examples, cap or payment limit amounts.
The income tax cuts made by the Treasury Laws Amendment (More Cost of Living Relief) Act 2025 do not commence until 1 July 2026 (the 2026–27 income year).
Tax tables that were updated and apply from 1 July 2025
Study and training support loans
- *Schedule 8 - Statement of formulas for calculating study and training support loans components (NAT 3539)
- Sample data for Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539, XLSX 32KB)This link will download a file
- *Study and training support loans weekly tax table (NAT 2173)
- *Study and training support loans fortnightly tax table (NAT 2185)
- *Study and training support loans monthly tax table (NAT 2186)
Types of payment specific tax tables
Superannuation payments
- Schedule 12 - Tax table for superannuation lump sums (NAT 70981)
- Schedule 13 - Tax table for superannuation income streams (NAT 70982)
Note: For current year super cap amounts, refer to Key super rates and thresholds.
Tax tables that continue to apply from 1 July 2025
The following tax tables were not updated but continue to apply from 1 July 2025.
Regular payments
- *Weekly tax table (NAT 1005)
- *Fortnightly tax table (NAT 1006)
- *Monthly tax table (NAT 1007)
- *Tax table for daily and casual workers (NAT 1024)
Statement of formulas
Medicare levy
- *Weekly tax table with no and half Medicare levy (NAT 1008)
- *Fortnightly tax table with no and half Medicare levy (NAT 74228)
- *Medicare levy adjustment weekly tax table (NAT 1010)
- *Medicare levy adjustment fortnightly tax table (NAT 1011)
- *Medicare levy adjustment monthly tax table (NAT 1012)
Payee or industry specific tax tables
- *Schedule 9 – Tax table for seniors and pensioners (NAT 4466)
- *Schedule 3 – Tax table for actors, variety artists and other entertainers (NAT 1023)
- *Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)
- Schedule 15 – Tax table for working holiday makers (NAT 75331)
Types of payment specific tax tables
- Schedule 6 – Tax table for annuities (NAT 3350)
- Schedule 7 – Tax table for unused leave payments on termination of employment (NAT 3351)
- Schedule 11 – Tax table for employment termination payments (NAT 70980)
Note: For current year ETP cap amounts, genuine redundancy and early retirement scheme payment limits, refer to Key super rates and thresholds.
Other tax tables
- Schedule 4 – Tax table for return to work payments (NAT 3347)
- Schedule 10 – Tax table for payments made under voluntary agreements (NAT 3352)
- Schedule 14 – Tax table for additional amounts to withhold as a result of an agreement to increase withholding (NAT 5441)
For withholding rates for:
- individuals employed in that scheme, go to Employers of Pacific Australia Labour Mobility (PALM) scheme workers
- for individuals employed under them, go to Seasonal Worker Programme (SWP) and Pacific Labour Scheme (PLS).
More information
For more information, see:
- Genuine redundancy and early retirement scheme changes – this may impact withholding calculations for some employees when using Schedule 7 – Tax table for unused leave payments on termination of employment and Schedule 11 – Tax table for employment termination payments
- Key super rates and thresholds
- Tax withheld calculators
- Tax file number and withholding declarations – Employee is under 18 years old
- Payments with special rules
- PAYG withholding for Community Development Employment Project
- Single Touch Payroll
- PAYG payment summaries: forms and guidelines