• Individual income tax rates

    Residents

    These rates apply to individuals who are Australian residents for tax purposes.

    Tax rates 2017–18

    Resident tax rates 2017–18

    Taxable income

    Tax on this income

    0 – $18,200

    Nil

    $18,201 – $37,000

    19c for each $1 over $18,200

    $37,001 – $87,000

    $3,572 plus 32.5c for each $1 over $37,000

    $87,001 – $180,000

    $19,822 plus 37c for each $1 over $87,000

    $180,001 and over

    $54,232 plus 45c for each $1 over $180,000

    The above rates do not include the Medicare levy of 2%.

    The temporary budget repair levy ceased applying from 1 July 2017.

    Tax rates 2016–17

    Resident tax rates 2016–17

    Taxable income

    Tax on this income

    0 – $18,200

    Nil

    $18,201 – $37,000

    19c for each $1 over $18,200

    $37,001 – $87,000

    $3,572 plus 32.5c for each $1 over $37,000

    $87,001 – $180,000

    $19,822 plus 37c for each $1 over $87,000

    $180,001 and over

    $54,232 plus 45c for each $1 over $180,000

    The above rates do not include the:

    • Medicare levy of 2%
    • Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    See also:

    Foreign residents

    These rates apply to individuals who are foreign residents for tax purposes.

    Tax rates 2017–18

    Foreign resident tax rates 2017–18

    Taxable income

    Tax on this income

    0 – $87,000

    32.5c for each $1

    $87,001 – $180,000

    $28,275 plus 37c for each $1 over $87,000

    $180,001 and over

    $62,685 plus 45c for each $1 over $180,000

    Foreign residents are not required to pay the Medicare levy.

    The temporary budget repair levy ceased applying from 1 July 2017.

    Tax rates 2016–17

    Foreign resident tax rates 2016–17

    Taxable income

    Tax on this income

    0 – $87,000

    32.5c for each $1

    $87,001 – $180,000

    $28,275 plus 37c for each $1 over $87,000

    $180,001 and over

    $62,685 plus 45c for each $1 over $180,000

    Foreign residents are not required to pay the Medicare levy.

    The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    See also:

    Children

    If you are under the age of 18, and receive unearned income (for example, investment income), special rates apply.

    See also:

    Working holiday makers

    These rates apply to working holiday maker income regardless of residency for tax purposes.

    You are a working holiday maker if you have a visa subclass:

    • 417 (Working Holiday)
    • 462 (Work and Holiday).

    Tax rates 2017–18

    Working holiday maker tax rates 2017–18

    Taxable income

    Tax on this income

    $0 – $37,000

    15c for each $1

    $37,001 – $87,000

    $5,550 plus 32.5c for each $1 over $37,000

    $87,001 – $180,000

    $21,800 plus 37c for each $1 over $87,000

    $180,001 and over

    $56,210 plus 45c for each $1 over $180,000

    The temporary budget repair levy ceased applying from 1 July 2017.

    Tax rates 2016–17

    Working holiday maker tax rates 2016–17

    Taxable income

    Tax on this income

    $0 – $37,000

    15c for each $1

    $37,001 – $87,000

    $5,550 plus 32.5c for each $1 over $37,000

    $87,001 – $180,000

    $21,800 plus 37c for each $1 over $87,000

    $180,001 and over

    $56,210 plus 45c for each $1 over $180,000

    The above rates do not include the Temporary budget repair levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

    The above rates apply to working holiday maker income earned from 1 January 2017. Any income earned prior to 1 January 2017 will be taxed based on residency (most working holiday makers are foreign residents for tax purposes).

    See also:

    Calculators

    A simple tax calculator is available to help you calculate the tax on your taxable income.

    The Income tax estimator gives you an estimate of the amount of your tax refund or debt, and takes into account:

    • the Medicare levy
    • higher education loan scheme repayments
    • tax offsets
    • tax credits.

    Tax deducted from your pay

    If you want to know how much your employer (or other payer) is required to withhold from payments to you, use our Tax withheld calculator.

    Our other useful calculators include:

    See also:

    If you need help applying this information to your personal situation, phone us on 13 28 61.

    Last modified: 10 Aug 2017QC 16218