About tax tables
We produce a range of tax tables to help you work out how much to withhold from payments you make to your employees or other payees. A tax withheld calculator that calculates the correct amount of tax to withhold is available.
Tax tables with an asterisk (‘*’) have downloadable look-up tables available in portable document format (PDF). To get a copy of the PDF, select the tax table you need and go to the heading 'Using this table'.
Tax tables for previous years are also available.
Important Information – July 2026 updates
The tax cuts made by the Treasury Laws Amendment (More Cost of Living Relief) Act 2025 (the Act) will apply to the 2026–27 income year resulting in updates to all 15 withholding schedules and 12 tax tables from 1 July 2026.
Specifically, the Act amends the Income Tax Rates Act 1986, which modified income tax rates for individuals for the 2026–27 income year. The Act also amends the Medicare Levy Act 1986 and the A New Tax System (Medicare Levy Surcharge – Fringe Benefits) Act 1999 which increased Medicare levy low-income thresholds.
Additionally, updates have been made due to annual indexing of the repayment income thresholds for study and training support loans and other rates and thresholds.
Finally, minor changes for formatting, style and clarity of expression have been made where relevant. These updates also include up-to-date examples, cap or payment limit amounts.
Tax tables that were updated and apply from 1 July 2026
Regular payments
- *Weekly tax table (NAT 1005)
- *Fortnightly tax table (NAT 1006)
- *Monthly tax table (NAT 1007)
- *Tax table for daily and casual workers (NAT 1024)
Statement of formulas
Medicare levy
- *Weekly tax table with no and half Medicare levy (NAT 1008)
- *Fortnightly tax table with no and half Medicare levy (NAT 74228)
- *Medicare levy adjustment weekly tax table (NAT 1010)
- *Medicare levy adjustment fortnightly tax table (NAT 1011)
- *Medicare levy adjustment monthly tax table (NAT 1012)
Superannuation payments
- Schedule 12 – Tax table for superannuation lump sums (NAT 70981)
- Schedule 13 – Tax table for superannuation income streams (NAT 70982)
Note: For current year super cap amounts, refer to Key super rates and thresholds.
Payee or industry specific tax tables
- *Schedule 2 – Tax table for individuals employed in the horticultural or shearing industry (NAT 1013)
- Schedule 3 – Tax table for actors, variety artists and other entertainers (NAT 1023)
- Schedule 9 – Tax table for seniors and pensioners (NAT 4466)
- Schedule 15 – Tax table for working holiday makers (NAT 75531)
Withholding rates for:
- individuals employed under the Pacific Australia Labour Mobility scheme, go to Employers of Pacific Australia Labour Mobility (PALM) scheme workers
- individuals employed under previous labour mobility programs, go to Seasonal Worker Programme (SWP) and Pacific Labour Scheme (PLS).
Types of payment specific tax tables
- Schedule 5 – Tax table for back payments commissions bonuses and similar payments (NAT 3348)
- Schedule 6 – Tax table for annuities (NAT 3350)
- Schedule 7 – Tax table for unused leave payments on termination of employment (NAT 3351)
- Schedule 11 – Tax table for employment termination payments (NAT 70980)
Note: For current year ETP cap amounts, genuine redundancy and early retirement scheme payment limits, refer to Key super rates and thresholds.
Study and training support loans
- *Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539)
- Sample data for Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539, XLSX 39KB)This link will download a fileThis link will download a file
- *Study and training support loans weekly tax table (NAT 2173)
- *Study and training support loans fortnightly tax table (NAT 2185)
- *Study and training support loans monthly tax table (NAT 2186)
Other tax tables
- Schedule 4 – Tax table for return to work payments (NAT 3347)
- Schedule 10 – Tax table for payments made under voluntary agreements (NAT 3352)
- Schedule 14 – Tax table for additional amounts to withhold as a result of an agreement to increase withholding (NAT 5441)
More information
For more information, see: