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Do you need to lodge a tax return? 2026

Work out if you need to lodge an individual tax return for 2025–26 and what to do when you don't need to lodge.

Published 30 May 2026

Work out if you need to lodge

Use our Do I need to lodge a tax return? tool in ATO online services or on our website to work out if you need to lodge. When you access the tool through ATO online services it uses information we know about you and tailors the result to you.

Alternatively, review the following reasons to work out if you need to lodge a tax return. If any of the reasons apply to you, you must lodge a tax return.

Reason 1

During 2025–26, you were an Australian resident and either you:

  • paid tax under the pay as you go (PAYG) withholding or instalment system
  • had tax withheld from payments you received (excluding mining payments).

Reason 2

During 2025–26, you were eligible for the seniors and pensioners tax offset, and your rebate income (not including your spouse's) was more than:

  • $34,919, if you were single, widowed or separated at any time
  • $33,732, if you had a spouse, but one of you lived in a nursing home or you had to live apart due to illness
  • $30,994, if you lived with your spouse for the full income year.

To work out your rebate income, see Rebate income 2026.

To check your eligibility and calculate the offset amounts, you can also use the Beneficiary tax offset and seniors and pensioners tax offset calculator.

Reason 3

You were not eligible for the seniors and pensioners tax offset, but:

  • you received a payment from the list at question 5 Australian Government allowances and payments, and
  • your taxable income (from taxable income or loss in your tax return) was more than $22,575.

Reason 4

You were not eligible for the seniors and pensioners tax offset, and the following applies:

  • you didn't receive a payment from the list at either
    • question 5 Australian Government allowances and payments
    • question 6 Australian Government pensions and allowances
  • your taxable income was more than
    • $18,200 if you were an Australian resident for tax purposes for the full income year
    • $416 if you were under 18 years old on 30 June 2026 and your income wasn't salary or wages
    • $1 if you were a foreign resident and you had income taxable in Australia which didn't have a final non-resident withholding tax withheld from it
    • your part-year tax-free threshold amount if you became or stopped being an Australian resident for tax purposes, see question A2 Part-year tax-free threshold.

Reason 5

During 2025–26, you were a foreign resident and all the following applied:

  • the total of your repayment income and any foreign-sourced income was more than $16,750
  • on 1 June 2025 you had a debt accumulated for any of the following
    • Higher Education loan programme (HELP)
    • VET Student Loan (VSL)
    • Australian Apprenticeship Support Loan (AASL) debt.

If this applies to you, you must lodge your tax return electronically, even if one of the other reasons applies to you.

Other reasons

You must lodge a tax return if any of the following apply:

  • You had a reportable fringe benefits amount on your
    • income statement
    • PAYG payment summary – individual non-business
    • PAYG payment summary – foreign employment.
  • You had reportable employer superannuation (super) contributions on your
    • income statement
    • PAYG payment summary – individual non-business
    • PAYG payment summary – foreign employment
    • PAYG payment summary – business and personal services income.
  • You were eligible for the private health insurance rebate, but you didn't claim your correct entitlement as a premium reduction, and your spouse (if you had one) didn't claim the rebate for you in their tax return.
  • You carried on a business during 2025–26.
  • You made a loss (including a capital loss or a non-capital loss on redemption or disposal of a traditional security) or you can claim a loss from a previous year.
  • You were 60 years old or older and received an Australian super lump sum that included an untaxed element, or you received a super lump sum death benefit as a non-dependant.
  • You were under 60 years old and received an Australian super lump sum that included a taxed element or an untaxed element, or you received a super lump sum death benefit as a non-dependant.
  • You were entitled to a distribution from a trust, or you have an interest in a partnership and the trust or partnership carried on a business of primary production.
  • You were an Australian resident for tax purposes and you had exempt foreign employment income and $1 or more of other income.
  • You were a special professional eligible for the income averaging provisions.
  • You received income from dividends or distributions exceeding $18,200 (or $416 if you're under 18 years old on 30 June 2026) and you had
    • franking credits
    • amounts withheld because you didn't quote your TFN or ABN to the investment body.
  • You derived Australian source taxable income (excluding any super remainder or employment termination remainder) of $45,001 or more while on a working holiday visa  417 or 462 visa).
  • You made personal contributions (not including amounts which you're claiming as a deduction) to a complying super fund or retirement savings account and are eligible to receive a super co-contribution for these contributions.
  • Your concessional contributions to your super exceeded your concessional contributions cap.
  • Your non-concessional contributions to your super exceeded your non-concessional contributions cap.
  • You were a liable parent or a parent entitled to child support under a child support assessment, unless
    • you receive one or more Australian Government allowances, pensions or payments for the whole of the period 1 July 2025 to 30 June 2026, and
    • the total of all the following payments is less than $31,047.

Deceased estate

If you're looking after the estate of someone who died during 2025–26, consider all the reasons on their behalf. If they don't need to lodge a tax return, complete and lodge a Non-lodgment advice.

If they do need to lodge a tax return, for more information, see How to lodge your tax return.

Franking credits

If you receive franking credits and you don't need to lodge a tax return for 2025–26, you may be eligible to claim a refund of franking credits. Use the Refund of franking credits application and instructions 2026 (NAT 4105) and lodge your claim online, by mail, or phone.

Non-lodgment advice

If you've read all the reasons and information and don't need to lodge a tax return, you should complete and lodge a Non-lodgment advice, unless one of the following applies to you:

  • You have already sent us a tax return, non-lodgment advice, form or letter telling us that you don't need to lodge a tax return for all future years.
  • You're lodging an Application for a refund of franking credits (NAT 4098).
  • Your only income is from an allowance or payment from the list at question 5 Australian Government allowances and payments or a pension, payment or an allowance from the list at question 6 Australian Government pensions and allowances, and either
    • your rebate income is less than or equal to the relevant amount in Reason 2 (if you're eligible for the seniors and pensioners tax offset)
    • your taxable income is less than or equal to the relevant amount in Reason 3 (the agencies that pay you provide information for us to determine that you don't need to lodge a tax return).
  • You 're a working holiday maker on a 417 or 462 visa, and your Australian income is less than $45,001.

You can submit a Non-lodgment advice using our Online services for individuals and sole traders.

Where to go next

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