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  • Private health insurance rebate and offset

    Work out if you can claim a rebate or tax offset to cover the cost of your private health insurance premium.

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    Eligibility for the PHI rebate or offset

    You must have private health insurance to claim a rebate or tax offset for PHI. Your rebate or tax offset amount is income tested and depends on your eligibility. The rebate is an amount the government contributes towards your private health insurance.

    Your entitlement to a private health insurance rebate or tax offset depends on both:

    If you have a high income, the amount of private health insurance rebate you can receive is either:

    • reduced
    • not available, if your income is more than a certain amount.

    Calculate your PHI rebate

    We calculate the amount of private health insurance rebate when you lodge your tax return. We will test your income against the income thresholds to work out the percentage of rebate you're entitled to receive.

    Use the Private health insurance rebate calculator to work out for the current income year, your:

    • private health rebate percentage
    • income for Medicare levy surcharge purposes.

    How to claim the PHI rebate

    You can claim your PHI rebate as a:

    • premium reduction, which lowers the policy price your insurer charges
    • refundable tax offset when you lodge your tax return.

    How you claim the PHI rebate may result in you receiving a private health insurance tax offset or a liability, depending on:

    Last modified: 07 Jun 2022QC 31939