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 also available.

Tax tables with an ‘*’ have downloadable look-up tables available in Portable Document Format (PDF). If you would like a copy of the PDF, select the tax table you need and go to the heading ‘Using this table’. The link to the PDF is in the ‘Get it done’ section.

Tax tables for previous years are also available.

Important information

The Federal Budget in May 2019 did not result in any changes to tax rates or income thresholds for the 2019-20 income year. Changes announced to the low and middle income tax offsets were only in respect of the amount of that offset, and that is claimable when individuals lodge their income tax return.

The HELP/SSL/TSL tax tables were renamed ‘Study and training support loans tax tables’. They incorporate HELP, VSL, SFSS, SSL, ABSTUDY SSL and TSL. There are no longer separate SFSS tax tables. These changes arose from the passing of the Sustainability and VSL Separation Bills in 2018.

You will need to refer to the applicable 'Study and training support loans tax table' wherever any existing tax tables refer to HELP/SSL/TSL or SFSS tax tables.

Therefore, only Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539) and study and training support loans weekly, fortnightly and monthly tax tables were updated for the 2019-20 year.

For further information on these changes refer to Study and training support loans rates and thresholds 2019-20External Link.

Changes to age limits for genuine redundancy and early retirement scheme payments

Legislation was passed in October 2019 that extended the concessional tax treatment of genuine redundancy and early retirement scheme payments, to those who had reached the age based limit of 65 years but not the Age Pension qualifying age. The changes apply to payments received by employees who are dismissed or retire on or after 1 July 2019. This may impact on withholding calculations for some employees when using Schedule 7 – Tax table for unused leave payments on termination of employment and Schedule 11 – Tax table for employment termination payments.

Refer to the following webpage for more information before using these schedules: Genuine redundancy and early retirement scheme payments – alignment with the Age Pension age.

The following tax tables were updated and apply from 1 July 2019

Statement of formulas

*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 (XLSX 22KB)This link will download a file	NAT 3539

Study and training support loans

*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

The following tax tables were not updated but continue to apply from 1 July 2019

Statement of formulas

*Statement of formulas for calculating amounts to be withheld

NAT 1004

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

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

Tax table for superannuation lump sums	NAT 70981
Tax table for superannuation income streams	NAT 70982

Payee or industry specific tax tables

Tax table for working holiday makers Note: Do not apply the working holiday maker (WHM) rates to any tax-free component of an ETP. Tax-free components are excluded from any withholding calculations. Apply the same withholding treatment for allowances for WHM that applies to other employees. Refer to Withholding for allowances. The tax table will incorporate these instructions when it's next updated.
*Tax table for seniors and pensioners	NAT 4466
*Tax table for actors, variety artists and other entertainers	NAT 1023
*Tax table for individuals employed in the horticultural or shearing industry	NAT 1013
Tax table for Joint Petroleum Development Area Note: There has been a redistribution of taxing rights between Australia and Timor-Leste, where the share of Timor-Leste's taxing rights increased from 90% to 100% from 30 August 2019. The change will be incorporated into the tax table when it's next updated.	NAT 7288

Type of payment specific tax tables

Tax table for return to work payments	NAT 3347
Tax table for back payments, commissions, bonuses and similar payments	NAT 3348
Tax table for unused leave payments on termination of employment	NAT 3351
Tax table for employment termination payments	NAT 70980
Tax table for annuities	NAT 3350
*Tax table for payments made under voluntary agreements	NAT 3352
Tax table for additional amounts to withhold as a result of an agreement to increase withholding	NAT 5441

Note: Go to Seasonal Worker Programme and Pacific Labour Scheme for withholding rates for individuals employed under those schemes.

Find out more:

Key super rates and thresholds for 'Super' cap amounts, 'Employment termination payments' cap amounts, and 'Genuine redundancy and early retirement scheme' payment limits for the 2019-20 income year
Tax withheld calculator
Payments with special rules
PAYG withholding for Community Development Employment Project
PAYG payment summaries: forms and guidelines
Single Touch Payroll

Last modified: 05 Dec 2019QC 16945