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Individuals statistics for Taxation statistics 2022–23

Statistics on most labels from the Individuals tax return and superannuation accounts.

Published 27 June 2025

Individuals summary tables and charts

Key statistics from the Tax return for individuals 2023 as well as some superannuation account information is summarised in the ATO's Taxation Statistics 2022–23 as follows.

Table 3: Individuals – median and average key items, by sex, 2021–22 and 2022–23 income years

Key item

Male
2021–22

Female
2021–22

Total
2021–22

Male
2022–23

Female
2022–23

Total
2022–23

Average taxable income $

84,326

60,054

72,327

86,199

62,046

74,240

Median taxable income $

61,988

45,813

53,041

65,051

48,533

55,868

Average net tax $

27,206

17,456

22,616

28,206

18,465

23,562

Median net tax $

14,905

9,370

12,088

17,118

11,324

14,095

Average superannuation account balance $

182,667

146,146

164,126

192,119

154,641

172,834

Median superannuation account balance $

66,159

52,075

57,912

68,568

54,349

60,037

Download data from the 2012–13 income year onward at Snapshot table 4External Link.

See our definition of Net tax.

Chart 4: Individuals – top 10 postcodes, by average taxable income

Download data from the 2010–11 income year onward at Snapshot table 5External Link.

Chart 5: Individuals – top 10 occupations, by average taxable income

Download data from the 2010–11 income year onward at Snapshot table 5External Link.

Table 4a: Individuals – single people with private health insurance (PHI), by income tier and age, 2022–23 income year

Single people

Tier 0:
$90,000 or less
no.

Tier 1:
$90,001 to $105,000
no.

Tier 2:
$105,001 to $140,000
no.

Tier 3:
$140,001 or more
no.

Less than 65 years old

1,121,008

187,670

305,472

287,862

65 to 69 years old

109,573

8,517

12,622

12,859

70 years old or over

220,371

8,509

12,872

22,913

Unspecified

241

7

4

540

Dependent child for PHI rebate purposes

547,043

11,447

11,014

6,704
Table 4b: Individuals – members of a couple with PHI, by income tier and age, 2022–23 income year

Members of a couple

Tier 0:
$180,000 or less
no.

Tier 1:
$180,001 to $210,000
no.

Tier 2:
$210,001 to $280,000
no.

Tier 3:
$280,001 or more
no.

Less than 65 years old

2,518,935

580,234

913,351

934,918

65 to 69 years old

358,901

26,563

36,440

41,584

70 years old or over

572,136

19,310

28,934

43,941

Unspecified

61,059

13,846

18,962

13,401

In these tables, Income tier is determined by income for surcharge purposes.

Download data from the 2013–14 income year onward at Snapshot table 4External Link.

Chart 6: Individuals – net tax, by tax bracket, 2022–23 income year

Download data from the 2010–11 income year at Snapshot table 5External Link.

See our definition of Net tax.

Table 5: Individuals – Selected income items, 2021–22 to 2022–23 income years

Income item

Individuals
no.
2021–22

Average
$
2021–22

Median
$
2021–22

Individuals
no.
2022–23

Average
$
2022–23

Median
$
2022–23

Salary or wages

12,405,198

69,994

58,337

12,843,712

73,612

62,041

Gross interest

7,701,751

387

19

10,217,120

1,263

97

Allowances, earnings, tips, director’s fees, etc.

3,409,946

2,749

319

4,298,019

3,654

521

Dividends – franked amount

2,748,569

12,178

549

3,045,331

10,537

436

Dividends – franking credit

2,735,406

4,904

238

3,018,598

4,217

192

Net rent

2,291,362

2,608

1,070

2,286,739

696

52

Partnerships and trusts – net non–primary production amount

2,091,627

36,113

3,402

2,122,433

37,733

3,234

Net income or loss from business – non–primary

1,529,347

28,391

11,750

1,617,354

29,738

12,418

Dividends – unfranked amount

1,194,535

1,309

166

1,315,654

1,285

72

Assessable foreign source income

1,151,149

7,156

197

1,204,190

7,179

199

Net capital gain

1,414,379

35,764

1,901

1,128,827

33,450

1,013

Other net foreign source income

1,016,543

4,028

124

1,063,463

3,815

131

Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment

1,285,113

7,728

6,867

1,002,634

8,183

7,271

Australian Government pensions and allowances

694,880

13,685

14,746

705,020

14,676

15,792

Total income or loss

15,535,395

75,547

55,540

16,108,843

77,897

58,725

In Table 5:

  • Total income or loss components don't add to the total number of individuals because individuals may declare more than one type of income
  • some components of total income are not listed
  • the calculations for count, average and median for total income or loss include zeros.

Download data from the 2007–08 income year onward at Snapshot table 4External Link.

Table 6: Individuals – Selected deductions, 2021–22 to 2022–23 income years

Deduction item

Individuals
no. 2021–22

Average
$ 2021–22

Median
$ 2021–22

Individuals
no. 2022–23

Average
$ 2022–23

Median
$ 2022–23

Work-related expenses

9,862,294

2,506

1,342

10,321,491

2,739

1,338

Other expenses incurred in managing your tax affairs

5,843,359

352

188

6,067,228

370

199

Gifts or donations

4,265,874

1,067

148

4,480,670

2,032

150

Personal superannuation contributions

652,281

17,648

15,000

679,004

17,380

14,600

Other deductions

661,871

3,760

1,894

663,223

3,963

1,987

Dividend deductions

336,623

2,392

295

345,595

2,906

360

Interest charged by ATO

191,030

2,164

527

302,195

2,362

600

Low value pool deduction

274,902

389

161

274,585

390

155

Interest deductions

124,537

3,493

250

145,342

4,669

271

Total deductions

15,535,395

3,037

837

16,108,843

3,518

890

In Table 6:

  • Other deductions is a label on the tax return and doesn't include all other deductions from the tax return not listed
  • Total deductions components don't add up to the total number of individuals claiming deductions because individuals may claim more than one type of deduction
  • some components of total deductions are not listed
  • the calculations for count, average and medians for total deductions include zeros.

Download data from the 2002–03 income year onward at Snapshot table 4External Link.

Table 7: Individuals – Selected tax offsets and levies, 2021–22 to 2022–23 income years

Offset or levy

Individuals
no. 2021–22

Average
$ 2021–22

Median
$ 2021–22

Individuals
no. 2022–23

Average
$ 2022–23

Median
$ 2022–23

Medicare levy

11,017,431

1,856

1,396

11,353,402

1,907

1,466

Low and middle income tax offset

10,137,999

1,171

1,410

n/a

n/a

n/a

Low income tax offset

6,497,351

402

345

6,480,941

395

329

Small business income tax offset

1,174,941

610

677

1,339,947

584

613

Foreign income tax offset

952,859

1,250

20

1,024,283

1,274

21

Medicare levy surcharge

616,903

1,337

1,122

768,537

1,318

1,144

Seniors and pensioners tax offset

613,719

1,184

1,123

648,551

1,203

1,200

Commonwealth of Australia benefits and payments tax offset

675,927

896

907

543,748

970

974

Zone or overseas forces tax offset

432,864

308

132

441,873

316

132

Employment termination payment tax offset

333,175

2,608

153

362,806

2,816

157

Australian superannuation income stream tax offset

147,739

3,899

3,418

157,407

4,080

3,752

Download data from the 2002–03 income year onward at Snapshot table 4External Link.

Chart 7: Individuals – returns by lodgment type, 2022–23 income year

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 8: Individuals – returns by sex, 2018–19 to 2022–23 income years

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 9: Individuals – returns by state or territory, 2022–23 income year

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 10: Individuals – rental income and deductions, 2018–19 to 2022–23 income years

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Table 8: Individuals – interest in a rental property, by overall net rent outcome, 2021–22 to 2022–23 income years

Property interests
no.

Net rent loss
no. 2021–22

Net rent neutral or profit
no. 2021–22

Total individuals
no. 2021–22

Net rent loss
no. 2022–23

Net rent neutral or profit
no. 2022–23

Total individuals
no. 2022–23

1

688,312

932,351

1,620,663

810,875

812,125

1,623,000

2

177,357

250,663

428,020

208,978

214,423

423,401

3

52,274

80,064

132,338

60,718

68,977

129,695

4

17,747

29,886

47,633

20,602

26,156

46,758

5

7,024

12,506

19,530

8,163

10,674

18,837

6 or more

6,805

13,172

19,977

7,839

11,550

19,389

Total

949,519

1,318,642

2,268,161

1,117,175

1,143,905

2,261,080

In Table 8, Property interests implies solely or jointly owned properties, including those bought or sold during the year.

Download data from the 1999–2000 income year onward at Snapshot table 4External Link.

Table 9: Individuals – workplace giving programs, 2020–21 to 2022–23 income years

Workplace giving item

2020–21

2021–22

2022–23

Total employees employed by workplace giving employers
no.

4,326,985

4,759,945

4,399,988

Employees using workplace giving
no.

206,954

204,458

192,490

Total donations given using workplace giving
$m

53

50

44

Average donation
$

258

245

231

Median donation
$

100

85

94

In Table 9, individuals may be counted more than once if they changed jobs during the same income year.

Download data from the 2009–10 income year onward at Snapshot table 4External Link.

Chart 11: Individuals – gifts or donations, by state or territory, 2022–23 income year

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 12: Individuals – median super balance, by age and sex, 2022–23 financial years

In Chart 12, statistics include individuals with an account balance or current year contributions greater than zero.

Download data from the 2013–14 financial year onward at Snapshot table 5External Link.

Chart 13: Individuals – super balance, by state or territory and sex, 2022–23 financial years

In Chart 13, statistics include individuals with an account balance or current year contributions greater than zero.

Download data from the 2013–14 income year onward at Snapshot table 5External Link.

Table 10: Individuals – super balance, by taxable income range, 2021–22 to 2022–23 financial years

Taxable income

Individuals
no. 2021–22

Average account balance
$ 2021–22

Median account balance
$ 2021–22

Individuals
no. 2022–23

Average account balance
$ 2022–23

Median account balance
$ 2022–23

$18,200 or less

1,849,779

161,473

21,374

1,820,414

173,346

20,951

$18,201 to $45,000

3,556,433

98,453

17,127

3,467,784

109,904

16,703

$45,001 to $120,000

6,656,624

142,818

70,374

7,027,673

146,136

68,821

$120,001 to $180,000

1,300,483

295,925

178,728

1,504,102

299,603

182,201

$180,001 or more

744,675

573,053

303,980

833,052

576,821

315,261

No income tax return

3,057,652

132,854

40,888

3,239,671

135,083

40,024

Total

17,165,646

164,126

57,912

17,892,696

172,834

60,037

In Table 10, only individuals with a superannuation account balance greater than zero are included. The average and median are calculated excluding zeros.

Download data from the 2013–14 income year onward at Snapshot table 4External Link.

Individuals detailed tables

Detailed statistics from individual income tax returns and superannuation accounts follow:

The table index lists the different items shown in the detailed tables and specifies in which table they appear.

  • Table 1External Link: Selected items for income years 1978–79 to 2022–23
  • Table 1A: Selected items for the 1978–79 to 2022–23 income years
  • Table 1B: Counts, means and medians for the 2012–13 to 2022–23 income years
  • Table 2External Link: Selected items, by lodgment method, sex, taxable status, state or territory and age range, 2010–11 to 2022–23 income years
  • Table 2A: Selected items for the 2022–23 income year
  • Table 2B: Key items for the 2010–11 to 2022–23 income years
  • Table 3External Link: Selected items, by sex, taxable status, age range and taxable income range, 2010–11 to 2022–23 income years
  • Table 3A: Selected items for the 2022–23 income year
  • Table 3B: Key items for the 2010–11 to 2022–23 income years
  • Table 4External Link: Selected items, by sex, taxable status, state or territory and taxable income range, 2022–23 income year
  • Table 5External Link: Selected items, by sex, state or territory and broad industry, 2022–23 income year
  • Table 6External Link: Selected items, by taxable status, state or territory, Statistical Area Level 4 (SA4), and postcode, 2022–23 income year
  • Table 6A: Selected items by taxable status
  • Table 6B: Selected items for all individuals
  • Table 7External Link: Number of individuals, by state or territory, Statistical Area Level 4 (SA4), and postcode, by taxable income, age or occupation, 2022–23 income year
  • Table 7A: Number of individuals by taxable income range
  • Table 7B: Number of individuals by age range
  • Table 7C: Number of individuals by occupation major group
  • Table 8External Link: Median and average taxable income by state or territory and postcode, 2003–04 and 2013–14 to 2022–23 income years
  • Table 9External Link: Selected items for individuals in business, by business industry code, 2022–23 income year
  • Table 9A: Selected items by industry
  • Table 9B: Selected items by entity size and broad industry
  • Table 10External Link: Selected items, by taxable income range and total income or loss range, 2010–11 to 2022–23 income years
  • Table 10A: Selected items for the 2022–23 income year
  • Table 10B: Key items for the 2010–11 to 2022–23 income years
  • Table 11:External Link Selected items, by residency status and lodgment method, 2022–23 income year
  • Table 12External Link: Selected items, by taxable status, residency status and taxable income range, 2022–23 income year
  • Table 13External Link: Selected items, by sex, age range, residency status and tax assessment range, 2022–23 income year
  • Table 14External Link: Selected items, by occupation, sex and taxable income range, 2010–11 to 2022–23 income years
  • Table 14A: Selected items for the 2022–23 income year
  • Table 14B: Key items for the 2010–11 to 2022–23 income years
  • Table 15External Link: Average and median taxable income, salary or wages, and total income, by occupation and sex, 2022–23 income year
  • Table 15A: Averages and medians, by occupation and sex
  • Table 15B: Averages and medians, by occupation unit group and sex
  • Table 15C: Averages and medians, by occupation sub major group and sex
  • Table 16External Link: Percentile distribution of taxable individuals, by taxable income and sex, 2022–23 income year
  • Table 16A: Totals for percentile distribution of taxable individuals
  • Table 16B: Medians and averages for percentile distribution of taxable individuals.
  • Table 17:External Link Selected items for individuals in business, by sex, state or territory, and age range or taxable income range, 2022–23 income year
  • Table 17A: Selected items for individuals in business, by sex, state or territory, and age range
  • Table 17B: Selected items for individuals in business, by sex, state or territory, and taxable income range
  • Table 18External Link: Selected deductions, by deduction claimed range, and either state or territory or occupation and sex, 2022–23 income year
  • Table 18A: Selected deductions, by state or territory
  • Pivot table 18A allows you to manipulate Table 18A data
  • Table 18B: Work related expense deductions, by occupation and sex
  • Table 19External Link: 100 People statistics, for 2008–09 and 2012–13 to 2022–23 income years
  • Table 20External Link: Super fund contributions to APRA funds, for 2010–11 to 2022–23 financial years
  • Table 20A: Contributions for the 2010–11 to 2022–23 financial years
  • Table 20B: Average and median contributions for the 2012–13 to 2022–23 financial years
  • Table 21External Link: Superannuation contributions to self-managed super funds, for 2010–11 to 2022–23 financial years
  • Table 21A: Contributions for the 2010–11 to 2022–23 financial years
  • Table 21B: Average and median contributions for the 2012–13 to 2022–23 financial years
  • Table 22External Link: Superannuation contributions, by total superannuation member accounts balance range, taxable income range and age range, 2022–23 financial year
  • Table 23External Link: Superannuation contributions, by age range, sex and taxable income range, 2013–14 to 2022–23 financial years
  • Table 23A: Contributions for the 2022–23 financial year
  • Table 23B: Contributions for the 2013–14 to 2022–23 financial years
  • Table 24External Link: Superannuation contributions, by state or territory, sex and age range, 2013–14 to 2022–23 financial years
  • Table 24A: Contributions for the 2022–23 financial year
  • Table 24B: Contributions for the 2013–14 to 2022–23 financial years
  • Table 25External Link: Selected items, by postcode, 2022–23 income or financial year
  • We show the count of individuals, the average and median amounts of key items, as well as the proportion of individuals claiming these items by postcode.
  • Table 26External Link: Rental property schedule items, by state or territory of property and net rent position, 2012–13 to 2022–23 income years
  • Table 27External Link: Number of individuals with interests in a rental property, by number of property interests, 1999–2000 to 2022–23 income years
  • Table 27A: Number of individuals, by net rent position
  • Table 27B: Number of individuals, by taxable income range
  • Table 27C: Number of individuals, by state or territory
  • Table 27D: Number of individuals, by age range

Individuals postcode maps

Postcode level data for the 2011–12 to 2021–22 income years are available on Digital AtlasExternal Link . The most recent 2022–23 income year data will soon be added.

Digital Atlas allows you to see and explore spatial data.

You can zoom in and click on a postcode area to show all statistics for that area. You can use the tool to map the average and median values of the following items:

  • taxable income or loss
  • salary and wages
  • net rent
  • total income or loss
  • total deductions
  • total business income
  • total business expenses
  • net tax
  • superannuation balance.

You can also compare the proportion of individuals claiming some of these items by postcode.

Individuals sample files

If you want to undertake modelling or research, we have a series of sample files of individual tax return information. The files are de-identified to protect the identities of individual taxpayers.

For the income years 2003–04 to 2010–11, the files are a 1% sample.

From 2011–12 onwards, the files are a 2% sample.

The items in the sample file are listed in the Individuals sample file indexExternal Link.

To request access to our individual sample files, email taxstats@ato.gov.au.

 

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