Individuals statistics for Taxation statistics 2023–24

Individuals summary tables and charts

Key statistics from the Tax return for individuals 2024 as well as some superannuation account information is summarised in the ATO's Taxation Statistics 2023–24 as follows.

• Table 3: Individuals – median and average key items, by sex – over 2 years
• Chart 4: Individuals – top 10 postcodes, by average taxable income
• Chart 5: Individuals – top 10 occupations, by average taxable income
• Table 4a: Individuals– single people with private health insurance, by income tier and age
• Table 4b: Individuals – members of a couple with private health insurance, by income tier and age
• Chart 6: Individuals – net tax, by tax bracket
• Table 5: Individuals – selected income items – over 2 years
• Table 6: Individuals – selected deductions – over 2 years
• Table 7: Individuals – selected tax offsets and levies – over 2 years
• Chart 7: Individuals – returns by lodgment type
• Chart 8: Individuals – returns by sex – over 5 years
• Chart 9: Individuals – returns by state or territory
• Chart 10: Individuals – rental income and deductions – over 5 years
• Table 8: Individuals – interest in a rental property, by overall net rent outcome – over 2 years
• Chart 11: Individuals – gifts or donations by state or territory
• Table 9: Individuals – workplace giving programs – over 3 years
• Chart 12: Individuals – median super balance, by age and sex
• Chart 13: Individuals – super balance, by state or territory and sex
• Table 10: Individuals – super balance, by taxable income range – over 2 years

Table 3: Individuals – median and average key items, by sex, 2022–23 and 2023–24 income years

Key item	2022–23 Male	2022–23 Female	2022–23 Total	2023–24 Male	2023–24 Female	2023–24 Total
Average taxable income $	86,199	62,046	74,240	90,221	65,833	78,127
Median taxable income $	65,051	48,533	55,868	67,904	51,419	58,739
Average net tax $	28,206	18,465	23,562	29,689	19,692	24,888
Median net tax $	17,118	11,324	14,095	18,087	12,264	14,993
Average superannuation account balance $	192,119	154,641	172,834	202,644	164,206	182,781
Median superannuation account balance $	68,568	54,349	60,037	71,914	57,688	63,339

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, 2023–24 income year

Single people	Tier 0: $93,000 or less no.	Tier 1: $93,001 to $108,000 no.	Tier 2: $108,001 to $144,000 no.	Tier 3: $144,001 or more no.
Less than 65 years old	1,065,469	196,866	334,637	336,849
65 to 69 years old	113,069	9,847	14,806	15,735
70 years old or over	230,473	10,936	16,287	28,904
Unspecified	225	3	3	574
Dependent child for PHI rebate purposes	585,408	17,848	17,507	10,004

Table 4b: Individuals – members of a couple with private health insurance (PHI), by income tier and age, 2023–24 income year

Members of a couple	Tier 0: $186,000 or less no.	Tier 1: $186,001 to $216,000 no.	Tier 2: $216,001 to $288,000 no.	Tier 3: $288,001 or more no.
Less than 65 years old	2,327,926	605,980	1,019,207	1,106,883
65 to 69 years old	359,260	30,950	42,896	49,403
70 years old or over	592,692	22,844	34,113	52,614
Unspecified	56,294	14,099	21,001	15,376

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, 2023–24 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, 2022–23 to 2023–24 income years

Income item	2022–23 Individuals no.	2022–23 Average $	2022–23 Median $	2023–24 Individuals no.	2023–24 Average $	2023–24 Median $
Salary or wages	12,843,712	73,612	62,041	13,155,343	76,686	65,046
Gross interest	10,217,120	1,263	97	11,023,248	2,543	167
Allowances, earnings, tips, director’s fees etc	4,298,019	3,654	521	4,888,458	4,177	719
Dividends – franked amount	3,045,331	10,537	436	3,049,184	10,748	434
Dividends – franking credit	3,018,598	4,217	192	3,028,265	4,268	189
Net rent	2,286,739	696	52	2,332,653	-1,148	-934
Partnerships and trusts – net non-primary production amount	2,122,433	37,733	3,234	2,179,024	39,469	3,417
Net income or loss from business – non-primary production	1,617,354	29,738	12,418	1,696,064	31,909	13,354
Dividends – unfranked amount	1,315,654	1,285	72	1,456,036	1,431	134
Net capital gain	1,128,827	33,450	1,013	1,324,862	30,644	1,247
Assessable foreign source income	1,204,190	7,179	199	1,250,027	7,876	230
Other net foreign source income	1,063,463	3,815	131	1,105,874	4,218	152
Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment	1,002,634	8,183	7,271	962,666	8,624	7,318
Australian Government pensions and allowances	705,020	14,676	15,792	779,207	15,550	16,755
Total income or loss	16,108,843	77,897	58,725	16,584,287	81,832	61,950

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, 2022–23 to 2023–24 income years

Deduction item	2022–23 Individuals no.	2022–23 Average $	2022–23 Median $	2023–24 Individuals no.	2023–24 Average $	2023–24 Median $
Work-related expenses	10,321,491	2,739	1,338	10,678,121	2,956	1,434
Other expenses incurred in managing your tax affairs	6,067,228	370	199	6,259,076	389	205
Gifts or donations	4,480,670	2,032	150	4,625,076	932	150
Personal superannuation contributions	679,004	17,380	14,600	784,666	18,699	15,000
Other deductions	663,223	3,963	1,987	675,591	4,226	2,015
Interest charged by ATO	302,195	2,362	600	384,708	2,743	715
Dividend deductions	345,595	2,906	360	326,215	3,280	329
Low value pool deduction	274,585	390	155	271,169	346	149
Interest deductions	145,342	4,669	271	161,719	5,729	300
Total deductions	16,108,843	3,518	890	16,584,287	3,565	971

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, 2022–23 to 2023–24 income years

Offset or levy	2022–23 Individuals no.	2022–23 Average $	2022–23 Median $	2023–24 Individuals no.	2023–24 Average $	2023–24 Median $
Medicare levy	11,353,402	1,907	1,466	11,545,117	2,017	1,554
Low income tax offset	6,480,941	395	329	6,463,811	396	333
Small business income tax offset	1,339,947	584	613	1,434,932	588	629
Foreign income tax offset	1,024,283	1,274	21	1,061,440	1,366	24
Medicare levy surcharge	768,537	1,318	1,144	885,087	1,284	1,107
Seniors and pensioners tax offset	648,551	1,203	1,200	699,315	1,255	1,327
Australian Government benefits and payments tax offset	543,748	970	974	520,781	1,104	1,091
Zone or overseas forces tax offset	441,873	316	132	484,902	319	133
Employment termination payment tax offset	362,806	2,816	157	413,045	2,601	172
Australian superannuation income stream tax offset	157,407	4,080	3,752	161,489	4,412	4,025

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

Chart 7: Individuals – returns by lodgment type, 2023–24 income year

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

Chart 8: Individuals – returns by sex, 2019–20 to 2023–24 income years

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

Chart 9: Individuals – returns by state or territory, 2023–24 income year

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

Chart 10: Individuals – rental income and deductions, 2019–20 to 2023–24 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, 2022–23 to 2023–24 income years

Property interests no.	2022–23 Net rent loss no.	2022–23 Net rent neutral or profit no.	2022–23 Total individuals no.	2023–24 Net rent loss no.	2023–24 Net rent neutral or profit no.	2023–24 Total individuals no.
1	810,875	812,125	1,623,000	914,882	757,734	1,672,616
2	208,978	214,423	423,401	238,973	199,933	438,906
3	60,718	68,977	129,695	70,355	64,972	135,327
4	20,602	26,156	46,758	23,723	24,967	48,690
5	8,163	10,674	18,837	9,476	10,373	19,849
6 or more	7,839	11,550	19,389	9,045	11,107	20,152
Total	1,117,175	1,143,905	2,261,080	1,266,454	1,069,086	2,335,540

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, 2021–22 to 2023–24 income years

Workplace giving item	2021–22	2022–23	2023–24
Total employees employed by workplace giving employers no.	4,759,945	4,399,988	4,370,356
Employees using workplace giving no.	204,458	192,490	175,687
Total donations given using workplace giving $m	50	44	42
Average donation $	245	231	241
Median donation $	85	94	96

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, 2023–24 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, 2023–24 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, 2023–24 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, 2022–23 to 2023–24 financial years

Taxable income	2022–23 Individuals no.	2022–23 Average account balance $	2022–23 Median account balance $	2023–24 Individuals no.	2023–24 Average account balance $	2023–24 Median account balance $
$18,200 or less	1,820,414	173,346	20,951	1,727,582	175,758	19,874
$18,201 to $45,000	3,467,784	109,904	16,703	3,460,295	117,317	16,936
$45,001 to $120,000	7,027,673	146,136	68,821	7,228,423	152,312	69,989
$120,001 to $180,000	1,504,102	299,603	182,201	1,716,201	307,766	187,763
$180,001 or more	833,052	576,821	315,261	964,708	590,350	330,893
No income tax return	3,239,671	135,083	40,024	3,396,170	138,973	39,798
Total	17,892,696	172,834	60,037	18,493,379	182,781	63,339

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:

• Table indexExternal Link: Detailed tables index
  • 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 2023–24
  • Table 1A: Selected items for the 1978–79 to 2023–24 income years
  • Table 1B: Counts, means and medians for the 2012–13 to 2023–24 income years
• Table 2External Link: Selected items, by lodgment method, sex, taxable status, state or territory and age range, 2010–11 to 2023–24 income years
  • Table 2A: Selected items for the 2023–24 income year
  • Table 2B: Key items for the 2010–11 to 2023–24 income years
• Table 3External Link: Selected items, by sex, taxable status, age range and taxable income range, 2010–11 to 2023–24 income years
  • Table 3A: Selected items for the 2023–24 income year
  • Table 3B: Key items for the 2010–11 to 2023–24 income years
• Table 4External Link: Selected items, by sex, taxable status, state or territory and taxable income range, 2023–24 income year
• Table 5External Link: Selected items, by sex, state or territory and broad industry, 2023–24 income year
• Table 6External Link: Selected items, by taxable status, state or territory, Statistical Area Level 4 (SA4), and postcode, 2023–24 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, 2023–24 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 2023–24 income years
• Table 9External Link: Selected items for individuals in business, by business industry code, 2023–24 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 2023–24 income years
  • Table 10A: Selected items for the 2023–24 income year
  • Table 10B: Key items for the 2010–11 to 2023–24 income years
• Table 11:External Link Selected items, by residency status and lodgment method, 2023–24 income year
• Table 12External Link: Selected items, by taxable status, residency status and taxable income range, 2023–24 income year
• Table 13External Link: Selected items, by sex, age range, residency status and tax assessment range, 2023–24 income year
• Table 14External Link: Selected items, by occupation, sex and taxable income range, 2010–11 to 2023–24 income years
  • Table 14A: Selected items for the 2023–24 income year
  • Table 14B: Key items for the 2010–11 to 2023–24 income years
• Table 15External Link: Average and median taxable income, salary or wages, and total income, by occupation and sex, 2023–24 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 15D: Averages and medians, by occupation sub major group and state or territory
• Table 16External Link: Percentile distribution of taxable individuals, by taxable income and sex, 2023–24 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, 2023–24 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, 2023–24 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 2023–24 income years
• Table 20External Link: Super fund contributions to APRA funds, for 2010–11 to 2023–24 financial years
  • Table 20A: Contributions for the 2010–11 to 2023–24 financial years
  • Table 20B: Average and median contributions for the 2012–13 to 2023–24 financial years
• Table 21External Link: Superannuation contributions to self-managed super funds, for 2010–11 to 2023–24 financial years
  • Table 21A: Contributions for the 2010–11 to 2023–24 financial years
  • Table 21B: Average and median contributions for the 2012–13 to 2023–24 financial years
• Table 22External Link: Superannuation contributions, by total superannuation member accounts balance range, taxable income range and age range, 2023–24 financial year
• Table 23External Link: Superannuation contributions, by age range, sex and taxable income range, 2013–14 to 2023–24 financial years
  • Table 23A: Contributions for the 2023–24 financial year
  • Table 23B: Contributions for the 2013–14 to 2023–24 financial years
• Table 24External Link: Superannuation contributions, by state or territory, sex and age range, 2013–14 to 2023–24 financial years
  • Table 24A: Contributions for the 2023–24 financial year
  • Table 24B: Contributions for the 2013–14 to 2023–24 financial years
• Table 25External Link: Selected items, by postcode, 2023–24 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 2023–24 income years
• Table 27External Link: Number of individuals with interests in a rental property, by number of property interests, 1999–2000 to 2023–24 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 2022–23 income years are available on Digital Atlas of AustraliaThis link opens in a new window. The most recent 2023–24 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.