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  • Individual income tax rates

    These income tax rates show the amount of tax payable in every dollar for each income tax bracket depending on your circumstances.

    Find out about the tax rates for individual taxpayers who are:

    Residents

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

    Resident tax rates 2020–21

    Resident tax rates 2020–21

    Taxable income

    Tax on this income

    0 – $18,200

    Nil

    $18,201 – $45,000

    19 cents for each $1 over $18,200

    $45,001 – $120,000

    $5,092 plus 32.5 cents for each $1 over $45,000

    $120,001 – $180,000

    $29,467 plus 37 cents for each $1 over $120,000

    $180,001 and over

    $51,667 plus 45 cents for each $1 over $180,000

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

    Resident tax rates 2019–20

    Resident tax rates 2019–20

    Taxable income

    Tax on this income

    0 – $18,200

    Nil

    $18,201 – $37,000

    19c for each $1 over $18,200

    $37,001 – $90,000

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

    $90,001 – $180,000

    $20,797 plus 37c for each $1 over $90,000

    $180,001 and over

    $54,097 plus 45c for each $1 over $180,000

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

    See also:

    Foreign residents

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

    Foreign resident tax rates 2020–21

    Foreign resident tax rates 2020–21

    Taxable income

    Tax on this income

    0 – $120,000

    32.5 cents for each $1

    $120,001 – $180,000

    $39,000 plus 37 cents for each $1 over $120,000

    $180,001 and over

    $61,200 plus 45 cents for each $1 over $180,000

    Foreign resident tax rates 2019–20

    Foreign resident tax rates 2019–20

    Taxable income

    Tax on this income

    0 – $90,000

    32.5c for each $1

    $90,001 – $180,000

    $29,250 plus 37c for each $1 over $90,000

    $180,001 and over

    $62,550 plus 45c for each $1 over $180,000

    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).

    Working holiday maker tax rates 2020–21

    Working holiday maker tax rates 2020–21

    Taxable income

    Tax on this income

    0 – $45,000

    15%

    $45,001 – $120,000

    $6,750 plus 32.5 cents for each $1 over $45,000

    $120,001 – $180,000

    $31,125 plus 37 cents for each $1 over $120,000

    $180,001 and over

    $53,325 plus 45 cents for each $1 over $180,000

    Working holiday maker tax rates 2019–20

    Working holiday maker tax rates 2019–20

    Taxable income

    Tax on this income

    $0 – $37,000

    15c for each $1

    $37,001 – $90,000

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

    $90,001 – $180,000

    $22,775 plus 37c for each $1 over $90,000

    $180,001 and over

    $56,075 plus 45c for each $1 over $180,000

    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: 15 Oct 2020QC 16218