Income thresholds
The private health insurance rebate is income tested. This means that if your income is higher than the relevant income threshold, you may not be eligible to receive a rebate. Your rebate entitlement depends on your family status on 30 June. Different thresholds apply depending on whether you have a single income or a family income.
When you lodge your tax return, we calculate your income for surcharge purposes and determine your rebate entitlement.
Your entitlement is also based on the age of the oldest person covered by the policy.
The income thresholds used to calculate the Medicare levy surcharge and private health insurance rebate have increased from 1 July 2024.
To calculate your private health insurance rebate, see Private health insurance rebate calculator.
Single or family income threshold
Depending on your situation, your income may be tested against either the:
Single income thresholds
If you are single on the last day of the income year and have no dependants, you are income tested against the single income thresholds.
This applies even if you had a spouse for the majority of the year, as long as you were single on the last day (30 June) of the income year.
If you separated from your spouse during the financial year and remain single with no dependants on 30 June, your rebate entitlement is calculated only on your own income.
Your entitlement to a private health insurance rebate is based on your income for surcharge purposes.
If you were single on 30 June, but had dependent children, you are considered a family and will be income tested using the family income thresholds.
Family income thresholds
If you had a spouse on the last day of the income year (30 June), your income will be tested against the family income thresholds. Your entitlement to a private health insurance rebate is assessed on your and your spouse's combined income for surcharge purposes.
The family income thresholds also apply if:
- you are a single parent with one or more dependants
- you don't have a spouse on the last day of the income year and you either maintain a dependent child or children or contribute in a substantial way to the maintenance of a dependent child.
If your spouse died in the income year and you were single on 30 June with no dependants, use your and your spouse's income for surcharge purposes to determine your entitlement under the family income thresholds.
If you have 2 or more children, the family income threshold is increased by $1,500 for every Medicare levy surcharge dependent child after the first child. For example, if you have 3 dependent children, your family income threshold increases by $3,000.
Note: None of your dependent children's income is included when calculating family income. Medicare levy surcharge dependent child is different to dependent persons who may be covered by your private health insurance policy. See Dependent persons covered by a policy.
Family status on 30 June
Your family status on the last day of the income year (30 June) determines whether the single or family income thresholds apply to you. The table below provides a quick guide to when single or family thresholds apply.
|
Your status on 30 June |
Single thresholds |
Family thresholds |
Whose income for the full year is included in income test? |
|---|---|---|---|
|
You were single |
Yes |
No |
Yours |
|
You had a spouse |
No |
Yes (see Note) |
Yours and your spouse’s |
|
You were a single parent |
No |
Yes (see Note) |
Yours |
|
You separated from your spouse during the year and were single with no dependent children |
Yes |
No |
Yours |
|
You separated from your spouse during the year and were single with dependent children |
No |
Yes (see Note) |
Yours |
|
You were single for part of the year and then had a spouse and no dependent children |
No |
Yes |
Yours and your spouse’s |
|
You were single for part of the year and then had a spouse and dependent children |
No |
Yes (see Note) |
Yours and your spouse’s |
|
Your spouse died during the year and you were single and had no dependent children |
No |
Yes |
Yours and your spouse’s |
|
Your spouse died during the year and you were single and had dependent children |
No |
Yes (see Note) |
Yours and your spouse’s |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
Income thresholds by income year
Income thresholds for the private health insurance rebate:
- 2024–25 Income thresholds
- 2023–24 Income thresholds
- 2014–15 to 2022–23 Income thresholds
- 2013–14 Income threshold
- 2012–13 Income threshold
- 2010–11 and 2011–12 Income threshold
2024–25 Income thresholds
|
Family status |
Base tier |
Tier 1 |
Tier 2 |
Tier 3 |
|---|---|---|---|---|
|
Single |
$97,000 or less |
$97,001 – $113,000 |
$113,001 – $151,000 |
$151,001 or more |
|
Family |
$194,000 or less |
$194,001 – $226,000 |
$226,001 – $302,000 |
$302,001 or more |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child
2023–24 Income thresholds
|
Family status |
Base tier |
Tier 1 |
Tier 2 |
Tier 3 |
|---|---|---|---|---|
|
Single |
$93,000 or less |
$93,001 – $108,000 |
$108,001 – $144,000 |
$144,001 or more |
|
Family |
$186,000 or less |
$186,001 – $216,000 |
$216,001 – $288,000 |
$288,001 or more |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child
2014–15 to 2022–23 Income thresholds
|
Family status |
Base tier |
Tier 1 |
Tier 2 |
Tier 3 |
|---|---|---|---|---|
|
Single |
$90,000 or less |
$90,001 – $105,000 |
$105,001 – $140,000 |
$140,001 or more |
|
Family |
$180,000 or less |
$180,001 – $210,000 |
$210,001 – $280,000 |
$280,001 or more |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2013–14 Income threshold
|
Family status |
Base tier |
Tier 1 |
Tier 2 |
Tier 3 |
|---|---|---|---|---|
|
Single |
$88,000 or less |
$88,001 – $102,000 |
$102,001 – $136,000 |
$136,001 or more |
|
Family |
$176,000 or less |
$176,001 – $204,000 |
$204,001 – $272,000 |
$272,001 or more |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2012–13 Income threshold
|
Family status |
Base tier |
Tier 1 |
Tier 2 |
Tier 3 |
|---|---|---|---|---|
|
Single |
$84,000 or less |
$84,001 – $97,000 |
$97,001 – $130,000 |
$130,001 or more |
|
Family |
$168,000 or less |
$168,001 – $194,000 |
$194,001 – $260,000 |
$260,001 or more |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2010–11 and 2011–12 Income threshold
In the 2010–11 and 2011–12 income years, we did not apply an income test for eligibility.
Rebate rates
Your rebate rate is the percent that you get back from your health insurance premiums in the form of a reduction of the premium or as a refundable tax offset. Your rebate entitlement depends on your family status at the end of the income year (30 June). Different thresholds apply depending on whether you have a single income or a family income.
2023–24
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2023 – 31 March 2024 |
Rebate for 1 April 2024 – 30 June 2024 (Note 1) |
|---|---|---|
|
$93,000 or less for a single person |
24.608% |
24.608% |
|
$93,001 – $108,000 for a single person |
16.405% |
16.405% |
|
$108,001 – $144,000 for a single person |
8.202% |
8.202% |
|
$144,001 or more for a single person |
Not eligible |
Not eligible |
|
$186,000 or less for a family |
24.608% |
24.608% |
|
$186,001 – $216,000 for a family |
16.405% |
16.405% |
|
$216,001 – $288,000 for a family |
8.202% |
8.202% |
|
$288,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
Note 1: The government did not change the rebate percentage on 1 April 2024.If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2023 – 31 March 2024 |
Rebate for 1 April 2024 – 30 June 2024 (Note 2) |
|---|---|---|
|
$93,000 or less for a single person |
28.710% |
28.710% |
|
$93,001 – $108,000 for a single person |
20.507% |
20.507% |
|
$108,001 – $144,000 for a single person |
12.303% |
12.303% |
|
$144,001 or more for a single person |
Not eligible |
Not eligible |
|
$186,000 or less for a family |
28.710% |
28.710% |
|
$186,001 – $216,000 for a family |
20.507% |
20.507% |
|
$216,001 – $288,000 for a family |
12.303% |
12.303% |
|
$288,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
Note 2: The government did not change the rebate percentage on 1 April 2024.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2023 – 31 March 2024 |
Rebate for 1 April 2024 – 30 June 2024 (Note 3) |
|---|---|---|
|
$93,000 or less for a single person |
32.812% |
32.812% |
|
$93,001 – $108,000 for a single person |
24.608% |
24.608% |
|
$108,001 – $144,000 for a single person |
16.405% |
16.405% |
|
$144,001 or more for a single person |
Not eligible |
Not eligible |
|
$186,000 or less for a family |
32.812% |
32.812% |
|
$186,001 – $216,000 for a family |
24.608% |
24.608% |
|
$216,001 – $288,000 for a family |
16.405% |
16.405% |
|
$288,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
Note 3: The government did not change the rebate percentage on 1 April 2024.
To see the rebate rates for years prior to the current income year, see Prior year rebate rates.
2022–23
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2022 – 31 March 2023 |
Rebate for 1 April 2023 – 30 June 2023 |
|---|---|---|
|
$90,000 or less for a single person |
24.608% |
24.608% |
|
$90,001 – $105,000 for a single person |
16.405% |
16.405% |
|
$105,001 – $140,000 for a single person |
8.202% |
8.202% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
24.608% |
24.608% |
|
$180,001 – $210,000 for a family |
16.405% |
16.405% |
|
$210,001 – $280,000 for a family |
8.202% |
8.202% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2022 – 31 March 2023 |
Rebate for 1 April 2023 – 30 June 2023 |
|---|---|---|
|
$90,000 or less for a single person |
28.710% |
28.710% |
|
$90,001 – $105,000 for a single person |
20.507% |
20.507% |
|
$105,001 – $140,000 for a single person |
12.303% |
12.303% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
28.710% |
28.710% |
|
$180,001 – $210,000 for a family |
20.507% |
20.507% |
|
$210,001 – $280,000 for a family |
12.303% |
12.303% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2022 – 31 March 2023 |
Rebate for 1 April 2023 – 30 June 2023 |
|---|---|---|
|
$90,000 or less for a single person |
32.812% |
32.812% |
|
$90,001 – $105,000 for a single person |
24.608% |
24.608% |
|
$105,001 – $140,000 for a single person |
16.405% |
16.405% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
32.812% |
32.812% |
|
$180,001 – $210,000 for a family |
24.608% |
24.608% |
|
$210,001 – $280,000 for a family |
16.405% |
16.405% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
To see the rebate rates for years prior to the current income year, see Prior year rebate rates.
Income tests for the private health insurance rebate
When estimating your income for private health insurance rebate purposes, you need to think about how your circumstances may affect whether the single or family threshold applies, including:
- whether you or your spouse expects an increase in income in the income year – for example, from a promotion, change in employment, or overtime
- your single or family status – for example, having a partner at the end of the income year
- whether any dependent children will no longer be in your care
- if any dependent children are
- turning 21 years old
- older than 21 and under 25 years old, and no longer in full-time study.
Each adult covered by the policy is income tested:
- to determine their entitlement to a private health insurance rebate, regardless of who pays for the insurance policy
- on their share of the cost of the insurance policy.
Your circumstances may affect the income test for your private health insurance rebate:
- One adult covered by a policy
- Multiple adults covered by a policy
- Dependent persons covered by a policy
- Dependent person-only policies
One adult covered by a policy
If you are the only adult covered by a private health insurance policy, your share of the policy for rebate purposes is the total cost of the policy excluding any lifetime health cover loading. You are income tested to determine your private health insurance rebate entitlement regardless of who pays for the policy.
Example: One adult covered by a policy without lifetime health cover loading
In 2022–23, Narelle is single, 45 years old and the only adult covered by her private health insurance policy. She did not have any lifetime health cover loading.
On 1 July 2022, Narelle nominated to receive a premium reduction of 16.405%. On 1 April 2023, the rebate percentage was not adjusted by the government. As a result, the health insurer continued to provided Narelle with a premium reduction of 16.405% for premiums paid from 1 April 2023 to 30 June 2023.
Narelle paid premiums monthly as follows:
- $752 between 1 July 2022 and 31 March 2023 after premium reductions of $148.
- $251 between 1 April 2023 and 30 June 2023 after premium reductions of $49.
When Narelle lodges her 2023 tax return, her income for surcharge purposes is $83,000. As her income is below $90,000, Narelle's PHI rebate entitlement is:
- 24.608% for premiums paid between 1 July 2022 and 30 June 2023
Because Narelle received less rebate than she was entitled to from her insurer through reduced premiums, she gets a refundable tax offset of $98.30 in her 2023 tax return. This offset is listed on her notice of assessment.
End of example
Example: One adult covered by a policy with LHC loading – employer pays premiums
Peta is 50 years old and is single. In 2022–23, Peta’s employer pays for her private health insurance policy as a condition of her employment. The total cost of Peta's policy is $1,200, which includes her lifetime health cover loading of $200. This means the premiums eligible for the rebate total $1,000. On 1 July 2022, Peta nominated to receive a 24.608% premium reduction for the policy. On 1 April 2023, the rebate percentage was not adjusted by the government and the health insurer continued to provide Peta with a premium reduction of 24.608% for premiums paid from 1 April 2023 to 30 June 2023.
Peta's employer pays premiums monthly as follows:
- $715 between 1 July 2022 and 31 March 2023 after premium reductions of $185.
- $238 between 1 April 2023 and 30 June 2023 after premium reductions of $62.
Peta lodges her 2023 tax return, and her income for surcharge purposes for the year is calculated as $99,000. Peta’s income falls into the income threshold for rebate entitlement of:
- 16.405% for premiums paid between 1 July 2022 and 31 March 2023
- 16.405% for premiums paid between 1 April 2023 and 30 June 2023
Because Peta received more rebate than she was entitled to from her insurer in form of reduced premiums, she incurs $82.95 liability for this extra rebate she had already claimed. The liability is listed on her notice of assessment.
End of exampleMultiple adults covered by a policy
If a policy covers more than one adult, the premiums paid are divided into equal shares by the number of adults covered by the policy at the time of the payment, regardless of who paid the premium or whether the adults on the policy are a part of a couple.
Each adult’s share of the policy is equal to the total cost of the policy divided by the number of adults covered by the policy at the time of payment.
When they lodge their tax return, each adult is income tested to determine their private health insurance rebate entitlement for their share of the cost of the policy. As each adult will be income tested according to their circumstances, there may be different outcomes for each of them.
Example: Single adult sharing a policy
Mike (26) and Elle (22) are both single and live together in shared accommodation. For convenience, they take out a private health insurance policy together in 2022–23, which is paid monthly as a joint expense of the house.
The policy costs $1,000, which means they each have a $500 share in the policy. They do not claim the rebate as a premium reduction.
Mike's income is $150,000 and he is not entitled to any rebate when he lodges his 2023 tax return.
Elle's income is $55,000 and she is entitled to a 24.608% rebate from the government in the form of refundable tax offset for premiums paid between 1 July 2022 and 30 June 2023 (the rebate percentage was not adjusted by the government on 1 April 2023).
End of example
Example: Divorced adults covered by the same policy
Zoe and Charlie got divorced in January 2023. However, they shared the same complying private health insurance policy throughout 2022–23. Under their family agreement, Zoe pays for her share as well as Charlie’s share of the premiums on a monthly basis. They did not pay any lifetime health cover loading.
On 1 July 2022, Zoe nominated to receive a premium reduction of 24.608%. On 1 April 2023, the rebate percentage was not adjusted by the government and, as a result, the health insurer continued to provide Zoe with a premium reduction of 24.608% for premiums paid from 1 April 2023 to 30 June 2023. Zoe paid premiums monthly as follows, which adds up to:
- $1,131 between 1 July 2022 and 31 March 2023 after a premium reduction of $369
- $377 between 1 April 2023 and 30 June 2023 after a premium reduction of $123.
Zoe and Charlie will be income tested on the policy in equal shares. Any rebate entitlement they are individually eligible for applies to their own share of the policy. Their individual share of the policy is:
- $565 between 1 July 2022 and 31 March 2023 after a premium reduction of $185
- $189 between 1 April 2023 and 30 June 2023 after a premium reduction of $61.
Zoe and Charlie are both under 65 years old. Zoe has an income of $106,000 and Charlie has an income of $140,200. They are both assessed under the income thresholds as single because they are not married on the last day of the income year and do not have any dependent children.
Zoe’s individual income means that her rebate entitlement is:
- 8.202% for premiums paid between 1 July 2022 and 31 March 2023
- 8.202% for premiums paid between 1 April 2023 and 30 June 2023.
When Zoe lodges her tax return for the year, she will need to pay some rebate back because she received more rebate than she was entitled to. Zoe will pay back:
- $123.49 for the period 1 July 2022 – 31 March 2023
- $40.50 for the period 1 April 2023 – 30 June 2023.
Zoe will incur a private health insurance liability of $163.99 on her notice of assessment.
Because Charlie’s individual income is above the top income threshold, he is not entitled to any rebate. Charlie will need to pay back:
- $185 for the period 1 July 2022 – 31 March 2023
- $61 for the period 1 April 2023 – 30 June 2023.
Even though Charlie did not pay for the policy, he will receive a liability of $246 on his notice of assessment for his share of the policy.
End of exampleDependent persons covered by a policy
A dependent person is not income tested and their income does not count towards the income test for private health insurance rebate. Therefore, a dependent person on a private health insurance policy is not considered to have a share of the cost of the policy.
Your private health insurer can advise you who is covered as a dependent person on your policy.
Example: Dependent student covered by a family policy
Caroline and Gordon are married with a son, Archie. Archie is 19 years old, studying full time at university, and he earns $95,000 a year as a part-time model. Under the rules of their private health insurer, Archie is classified as a dependent student because he is studying full time. Because Archie is covered by the family policy, he is:
- covered as a dependent student and his income is not taken into consideration for the family income threshold
- not income tested for any share of the policy because he is not entitled to a private health insurance rebate
- exempt from the Medicare levy surcharge as he has an appropriate level of private patient hospital cover for the full year.
Dependent person-only policies
A dependent person covered by a dependent person-only policy is not entitled to a private health insurance rebate. Therefore, a dependent person is not income tested.
Prior year rebate rates
You can find prior year private health insurance rebate rates for the following income years:
2021–22
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2021 – 31 March 2022 |
Rebate for 1 April 2022 – 30 June 2022 |
|---|---|---|
|
$90,000 or less for a single person |
24.608% |
24.608% |
|
$90,001 – $105,000 for a single person |
16.405% |
16.405% |
|
$105,001 – $140,000 for a single person |
8.202% |
8.202% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
24.608% |
24.608% |
|
$180,001 – $210,000 for a family |
16.405% |
16.405% |
|
$210,001 – $280,000 for a family |
8.202% |
8.202% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2021 – 31 March 2022 |
Rebate for 1 April 2022 – 30 June 2022 |
|---|---|---|
|
$90,000 or less for a single person |
28.710% |
28.710% |
|
$90,001 – $105,000 for a single person |
20.507% |
20.507% |
|
$105,001 – $140,000 for a single person |
12.303% |
12.303% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
28.710% |
28.710% |
|
$180,001 – $210,000 for a family |
20.507% |
20.507% |
|
$210,001 – $280,000 for a family |
12.303% |
12.303% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2021 – 31 March 2022 |
Rebate for 1 April 2022 – 30 June 2022 |
|---|---|---|
|
$90,000 or less for a single person |
32.812% |
32.812% |
|
$90,001 – $105,000 for a single person |
24.608% |
24.608% |
|
$105,001 – $140,000 for a single person |
16.405% |
16.405% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
32.812% |
32.812% |
|
$180,001 – $210,000 for a family |
24.608% |
24.608% |
|
$210,001 – $280,000 for a family |
16.405% |
16.405% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2020–21
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2020 – 31 March 2021 |
Rebate for 1 April 2021 – 30 June 2021 |
|---|---|---|
|
$90,000 or less for a single person |
25.059% |
24.608% |
|
$90,001 – $105,000 for a single person |
16.706% |
16.405% |
|
$105,001 – $140,000 for a single person |
8.352% |
8.202% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
25.059% |
24.608% |
|
$180,001 – $210,000 for a family |
16.706% |
16.405% |
|
$210,001 – $280,000 for a family |
8.352% |
8.202% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2020 – 31 March 2021 |
Rebate for 1 April 2021 – 30 June 2021 |
|---|---|---|
|
$90,000 or less for a single person |
29.236% |
28.710% |
|
$90,001 – $105,000 for a single person |
20.883% |
20.507% |
|
$105,001 – $140,000 for a single person |
12.529% |
12.303% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
29.236% |
28.710% |
|
$180,001 – $210,000 for a family |
20.883% |
20.507% |
|
$210,001 – $280,000 for a family |
12.529% |
12.303% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2020 – 31 March 2021 |
Rebate for 1 April 2021 – 30 June 2021 |
|---|---|---|
|
$90,000 or less for a single person |
33.413% |
32.812% |
|
$90,001 – $105,000 for a single person |
25.059% |
24.608% |
|
$105,001 – $140,000 for a single person |
16.706% |
16.405% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
33.413% |
32.812% |
|
$180,001 – $210,000 for a family |
25.059% |
24.608% |
|
$210,001 – $280,000 for a family |
16.706% |
16.405% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2019–20
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2019 – 31 March 2020 |
Rebate for 1 April 2020 – 30 June 2020 (Note 4) |
|---|---|---|
|
$90,000 or less for a single person |
25.059% |
25.059% |
|
$90,001 – $105,000 for a single person |
16.706% |
16.706% |
|
$105,001 – $140,000 for a single person |
8.352% |
8.352% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
25.059% |
25.059% |
|
$180,001 – $210,000 for a family |
16.706% |
16.706% |
|
$210,001 – $280,000 for a family |
8.352% |
8.352% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
Note 4: The government did not change the rebate percentage on 1 April 2020.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2019 – 31 March 2020 |
Rebate for 1 April 2020 – 30 June 2020 (Note 5 |
|---|---|---|
|
$90,000 or less for a single person |
29.236% |
29.236% |
|
$90,001 – $105,000 for a single person |
20.883% |
20.883% |
|
$105,001 – $140,000 for a single person |
12.529% |
12.529% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
29.236% |
29.236% |
|
$180,001 – $210,000 for a family |
20.883% |
20.883% |
|
$210,001 – $280,000 for a family |
12.529% |
12.529% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
Note 5: The government did not change the rebate percentage on 1 April 2020.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2019 – 31 March 2020 |
Rebate for 1 April 2020 – 30 June 2020 (Note 6) |
|---|---|---|
|
$90,000 or less for a single person |
33.413% |
33.413% |
|
$90,001 – $105,000 for a single person |
25.059% |
25.059% |
|
$105,001 – $140,000 for a single person |
16.706% |
16.706% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
33.413% |
33.413% |
|
$180,001 – $210,000 for a family |
25.059% |
25.059% |
|
$210,001 – $280,000 for a family |
16.706% |
16.706% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
Note 6: The government did not change the rebate percentage on 1 April 2020.
2018–19
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2018 – 31 March 2019 |
Rebate for 1 April 2019 – 30 June 2019 |
|---|---|---|
|
$90,000 or less for a single person |
25.415% |
25.059% |
|
$90,001 – $105,000 for a single person |
16.943% |
16.706% |
|
$105,001 – $140,000 for a single person |
8.471% |
8.352% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
25.415% |
25.059% |
|
$180,001 – $210,000 for a family |
16.943% |
16.706% |
|
$210,001 – $280,000 for a family |
8.471% |
8.352% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2018 – 31 March 2019 |
Rebate for 1 April 2019 – 30 June 2019 |
|---|---|---|
|
$90,000 or less for a single person |
29.651% |
29.236% |
|
$90,001 – $105,000 for a single person |
21.180% |
20.883% |
|
$105,001 – $140,000 for a single person |
12.707% |
12.529% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
29.651% |
29.236% |
|
$180,001 – $210,000 for a family |
21.180% |
20.883% |
|
$210,001 – $280,000 for a family |
12.707% |
12.529% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2018 – 31 March 2019 |
Rebate for 1 April 2019 – 30 June 2019 |
|---|---|---|
|
$90,000 or less for a single person |
33.887% |
33.413% |
|
$90,001 – $105,000 for a single person |
25.415% |
25.059% |
|
$105,001 – $140,000 for a single person |
16.943% |
16.706% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
33.887% |
33.413% |
|
$180,001 – $210,000 for a family |
25.415% |
25.059% |
|
$210,001 – $280,000 for a family |
16.943% |
16.706% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2017–18
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2017 – 31 March 2018 |
Rebate for 1 April 2018 – 30 June 2018 |
|---|---|---|
|
$90,000 or less for a single person |
25.934% |
25.415% |
|
$90,001 – $105,000 for a single person |
17.289% |
16.943% |
|
$105,001 – $140,000 for a single person |
8.644% |
8.471% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
25.934% |
25.415% |
|
$180,001 – $210,000 for a family |
17.289% |
16.943% |
|
$210,001 – $280,000 for a family |
8.644% |
8.471% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2017 – 31 March 2018 |
Rebate for 1 April 2018 – 30 June 2018 |
|---|---|---|
|
$90,000 or less for a single person |
30.256% |
29.651% |
|
$90,001 – $105,000 for a single person |
21.612% |
21.180% |
|
$105,001 – $140,000 for a single person |
12.966% |
12.707% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
30.256% |
29.651% |
|
$180,001 – $210,000 for a family |
21.612% |
21.180% |
|
$210,001 – $280,000 for a family |
12.966% |
12.707% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2017 – 31 March 2018 |
Rebate for 1 April 2018 – 30 June 2018 |
|---|---|---|
|
$90,000 or less for a single person |
34.579% |
33.887% |
|
$90,001 – $105,000 for a single person |
25.934% |
25.415% |
|
$105,001 – $140,000 for a single person |
17.289% |
16.943% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
34.579% |
33.887% |
|
$180,001 – $210,000 for a family |
25.934% |
25.415% |
|
$210,001 – $280,000 for a family |
17.289% |
16.943% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2016–17
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2016 – 31 March 2017 |
Rebate for 1 April 2017 – 30 June 2017 |
|---|---|---|
|
$90,000 or less for a single person |
26.791% |
25.934% |
|
$90,001 – $105,000 for a single person |
17.861% |
17.289% |
|
$105,001 – $140,000 for a single person |
8.930% |
8.644% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
26.791% |
25.934% |
|
$180,001 – $210,000 for a family |
17.861% |
17.289% |
|
$210,001 – $280,000 for a family |
8.930% |
8.644% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2016 – 31 March 2017 |
Rebate for 1 April 2017 – 30 June 2017 |
|---|---|---|
|
$90,000 or less for a single person |
31.256% |
30.256% |
|
$90,001 – $105,000 for a single person |
22.326% |
21.612% |
|
$105,001 – $140,000 for a single person |
13.395% |
12.966% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
31.256% |
30.256% |
|
$180,001 – $210,000 for a family |
22.326% |
21.612% |
|
$210,001 – $280,000 for a family |
13.395% |
12.966% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2016 – 31 March 2017 |
Rebate for 1 April 2017 – 30 June 2017 |
|---|---|---|
|
$90,000 or less for a single person |
35.722% |
34.579% |
|
$90,001 – $105,000 for a single person |
26.791% |
25.934% |
|
$105,001 – $140,000 for a single person |
17.861% |
17.289% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
35.722% |
34.579% |
|
$180,001 – $210,000 for a family |
26.791% |
25.934% |
|
$210,001 – $280,000 for a family |
17.861% |
17.289% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
2015–16
If the oldest person is under 65 years old
|
Income for surcharge purposes |
Rebate for 1 July 2015 – 31 March 2016 |
Rebate for 1 April 2016 – 30 June 2016 |
|---|---|---|
|
$90,000 or less for a single person |
27.820% |
26.791% |
|
$90,001 – $105,000 for a single person |
18.547% |
17.861% |
|
$105,001 – $140,000 for a single person |
9.273% |
8.930% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
27.820% |
26.791% |
|
$180,001 – $210,000 for a family |
18.547% |
17.861% |
|
$210,001 – $280,000 for a family |
9.273% |
8.930% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 65 to 69 years old
|
Income for surcharge purposes |
Rebate for 1 July 2015 – 31 March 2016 |
Rebate for 1 April 2016 – 30 June 2016 |
|---|---|---|
|
$90,000 or less for a single person |
32.457% |
31.256% |
|
$90,001 – $105,000 for a single person |
23.184% |
22.326% |
|
$105,001 – $140,000 for a single person |
13.910% |
13.395% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
32.457% |
31.256% |
|
$180,001 – $210,000 for a family |
23.184% |
22.326% |
|
$210,001 – $280,000 for a family |
13.910% |
13.395% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.
If the oldest person is 70 years old or older
|
Income for surcharge purposes |
Rebate for 1 July 2015 – 31 March 2016 |
Rebate for 1 April 2016 – 30 June 2016 |
|---|---|---|
|
$90,000 or less for a single person |
37.094% |
35.722% |
|
$90,001 – $105,000 for a single person |
27.820% |
26.791% |
|
$105,001 – $140,000 for a single person |
18.547% |
17.861% |
|
$140,001 or more for a single person |
Not eligible |
Not eligible |
|
$180,000 or less for a family |
37.094% |
35.722% |
|
$180,001 – $210,000 for a family |
27.820% |
26.791% |
|
$210,001 – $280,000 for a family |
18.547% |
17.861% |
|
$280,001 or more for a family |
Not eligible |
Not eligible |
Note: The family income threshold is increased by $1,500 for each Medicare levy surcharge dependent child after the first child.