Income averaging for special professionals 2026

Types of professional income and how to work out the tax payable with income averaging.

Published 30 May 2026

Who can income average?

Find out if you're eligible for special professional income averaging.

About the types of special professionals and how we define them.

About the 4 types of professional income.

Steps to help you to manually work out your tax payable amount with income averaging.

QC107072