## About tax rates for Australian residents

Use these tax rates if you were both:

- an Australian resident for tax purposes for the full year
- entitled to the full tax-free threshold.

These rates **don't** include the Medicare levy – see, Income thresholds and rates for the Medicare levy surcharge.

Use the Simple tax calculator to work out just the tax you owe on your taxable income for the full income year.

Use the Income tax estimator to work out your tax refund or debt estimate.

## Australian residents tax rates 2020 to 2024

Australian resident tax rates for 2019–20 to 2023–24.

### Australian residents tax rates 2023–24

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $45,000 |
19c for each $1 over $18,200 |

$45,001 – $120,000 |
$5,092 plus 32.5c for each $1 over $45,000 |

$120,001 – $180,000 |
$29,467 plus 37c for each $1 over $120,000 |

$180,001 and over |
$51,667 plus 45c for each $1 over $180,000 |

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

### Australian residents tax rates 2022–23

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $45,000 |
19c for each $1 over $18,200 |

$45,001 – $120,000 |
$5,092 plus 32.5c for each $1 over $45,000 |

$120,001 – $180,000 |
$29,467 plus 37c for each $1 over $120,000 |

$180,001 and over |
$51,667 plus 45c for each $1 over $180,000 |

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

### Australian residents tax rates 2021–22

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $45,000 |
19c for each $1 over $18,200 |

$45,001 – $120,000 |
$5,092 plus 32.5c for each $1 over $45,000 |

$120,001 – $180,000 |
$29,467 plus 37c for each $1 over $120,000 |

$180,001 and over |
$51,667 plus 45c for each $1 over $180,000 |

The above rates **don't** include the Medicare levy of 2%.

### Australian residents tax rates 2020–21

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $45,000 |
19c for each $1 over $18,200 |

$45,001 – $120,000 |
$5,092 plus 32.5c for each $1 over $45,000 |

$120,001 – $180,000 |
$29,467 plus 37c for each $1 over $120,000 |

$180,001 and over |
$51,667 plus 45c for each $1 over $180,000 |

### Australian residents 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 |

## Australian residents tax rates 2010 to 2019

Australian resident tax rates for 2009–10 to 2018–19.

### Australian residents tax rates 2018–19

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 |

### Australian residents 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 **don't** include the Temporary Budget Repair Levy; this repair levy ceased applying from 1 July 2017.

### Australian residents 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 **don't** include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

### Australian residents tax rates 2015–16

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $37,000 |
19c for each $1 over $18,200 |

$37,001 – $80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |

$80,001 – $180,000 |
$17,547 plus 37c for each $1 over $80,000 |

$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |

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

### Australian residents tax rates 2014–15

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $37,000 |
19c for each $1 over $18,200 |

$37,001 – $80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |

$80,001 – $180,000 |
$17,547 plus 37c for each $1 over $80,000 |

$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |

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

### Australian residents tax rates 2013–14

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $37,000 |
19c for each $1 over $18,200 |

$37,001 – $80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |

$80,001 – $180,000 |
$17,547 plus 37c for each $1 over $80,000 |

$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |

### Australian residents tax rates 2012–13

Taxable income |
Tax on this income |
---|---|

0 – $18,200 |
Nil |

$18,201 – $37,000 |
19c for each $1 over $18,200 |

$37,001 – $80,000 |
$3,572 plus 32.5c for each $1 over $37,000 |

$80,001 – $180,000 |
$17,547 plus 37c for each $1 over $80,000 |

$180,001 and over |
$54,547 plus 45c for each $1 over $180,000 |

### Australian residents tax rates 2011–12

Taxable income |
Tax on this income |
---|---|

0 – $6,000 |
Nil |

$6,001 – $37,000 |
15c for each $1 over $6,000 |

$37,001 – $80,000 |
$4,650 plus 30c for each $1 over $37,000 |

$80,001 – $180,000 |
$17,550 plus 37c for each $1 over $80,000 |

$180,001 and over |
$54,550 plus 45c for each $1 over $180,000 |

The above rates **don't** include the Flood levy (see Flood levy exemption for more information).

### Australian residents tax rates 2010–11

Taxable income |
Tax on this income |
---|---|

1 – $6,000 |
Nil |

$6,001 – $37,000 |
15c for each $1 over $6,000 |

$37,001 – $80,000 |
$4,650 plus 30c for each $1 over $37,000 |

$80,001 – $180,000 |
$17,550 plus 37c for each $1 over $80,000 |

$180,001 and over |
$54,550 plus 45c for each $1 over $180,000 |

### Australian residents tax rates 2009–10

Taxable income |
Tax on this income |
---|---|

$1 – $6,000 |
Nil |

$6,001 – $35,000 |
15c for each $1 over $6,000 |

$35,001 – $80,000 |
$4,350 plus 30c for each $1 over $35,000 |

$80,001 – $180,000 |
$17,850 plus 38c for each $1 over $80,000 |

$180,001 and over |
$55,850 plus 45c for each $1 over $180,000 |

## Australian residents tax rates 2000 to 2009

Australian resident tax rates for 1999–2000 to 2018–19.

### Australian residents tax rates 2008–09

Taxable income |
Tax on this income |
---|---|

$1 – $6,000 |
Nil |

$6,001 – $34,000 |
15c for each $1 over $6,000 |

$34,001 – $80,000 |
$4,200 plus 30c for each $1 over $34,000 |

$80,001 – $180,000 |
$18,000 plus 40c for each $1 over $80,000 |

$180,001 and over |
$58,000 plus 45c for each $1 over $180,000 |

### Australian residents tax rates 2007–08

Taxable income |
Tax on this income |
---|---|

$1 – $6,000 |
Nil |

$6,001 – $30,000 |
15c for each $1 over $6,000 |

$30,001 – $75,000 |
$3,600 plus 30c for each $1 over $30,000 |

$75,001 – $150,000 |
$17,100 plus 40c for each $1 over $75,000 |

$150,001 and over |
$47,100 plus 45c for each $1 over $150,000 |

### Australian residents tax rates 2006–07

Taxable income |
Tax on this income |
---|---|

$0 – $6,000 |
Nil |

$6,001 – $25,000 |
15c for each $1 over $6,000 |

$25,001 – $75,000 |
$2,850 plus 30c for each $1 over $25,000 |

$75,001 – $150,000 |
$17,850 plus 40c for each $1 over $75,000 |

$150,001 and over |
$47,850 plus 45c for each $1 over $150,000 |

### Australian residents tax rates 2005–06

Taxable income |
Tax on this income |
---|---|

$0 – $6,000 |
Nil |

$6,001 – $21,600 |
15c for each $1 over $6,000 |

$21,601 – $63,000 |
$2,340 plus 30c for each $1 over $21,600 |

$63,001 – $95,000 |
$14,760 plus 42c for each $1 over $63,000 |

Over $95,000 |
$28,200 plus 47c for each $1 over $95,000 |

### Australian residents tax rates 2004–05

Taxable income |
Tax on this income |
---|---|

$0 – $6,000 |
Nil |

$6,001 – $21,600 |
17 cents for each $1 over $6,000 |

$21,601 – $58,000 |
$2,652 plus 30 cents for each $1 over $21,600 |

$58,001 – $70,000 |
$13,572 plus 42 cents for each $1 over $58,000 |

$70,000 and over |
$18,612 plus 47 cents for each $1 over $70,000 |

### Australian residents tax rates 2003–04

Taxable income |
Tax on this income |
---|---|

$1 – $6,000 |
Nil |

$6,001 – $21,600 |
17 cents for each $1 over $6,000 |

$21,601 – $52,000 |
$2,652 plus 30 cents for each $1 over $21,600 |

$52,001 – 62,500 |
$11,772 plus 42 cents for each $1 over $52,000 |

$62,501 and over |
$16,182 plus 47 cents for each $1 over $62,500 |

### Australian residents tax rates 2002–03

Taxable income |
Tax on this income |
---|---|

$1 – $6,000 |
Nil |

$6,001 – $20,000 |
17 cents for each $1 over $6,000 |

$20,001 – $50,000 |
$2,380 plus 30 cents for each $1 over $20,000 |

$50,001 – $60,000 |
$11,380 plus 42 cents for each $1 over $50,000 |

$60,001 and over |
$15,580 plus 47 cents for each $1 over $60,000 |

### Australian residents tax rates 2001–02

Taxable income |
Tax on this income |
---|---|

$1 – $6,000 |
Nil |

$6,001 – $20,000 |
17 cents for each $1 over $6,000 |

$20,001 – $50,000 |
$2,380 plus 30 cents for each $1 over $20,000 |

$50,001 – $60,000 |
$11,380 plus 42 cents for each $1 over $50,000 |

$60,001 and over |
$15,580 plus 47 cents for each $1 over $60,000 |

### Australian residents tax rates 2000–01

Taxable income |
Tax on this income |
---|---|

$1 – $6,000 |
Nil |

$6,001 – $20,000 |
17 cents for each $1 over $6,000 |

$20,001 – $50,000 |
$2,380 plus 30 cents for each $1 over $20,000 |

$50,001 – $60,000 |
$11,380 plus 42 cents for each $1 over $50,000 |

$60,001 and over |
$15,580 plus 47 cents for each $1 over $60,000 |

### Australian residents tax rates 1999–2000

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $38,000 |
$3,060 plus 34 cents for each $1 over $20,700 |

$38,001 – $50,000 |
$8,942 plus 43 cents for each $1 over $38,000 |

$50,001 and over |
$14,102 plus 47 cents for each $1 over $50,000 |

## Australian residents tax rates 1990 to 1999

Australian resident tax rates for 1989–90 to 1998–99.

### Australian residents tax rates 1998–99

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $38,000 |
$3,060 plus 34 cents for each $1 over $20,700 |

$38,001 – $50,000 |
$8,942 plus 43 cents for each $1 over $38,000 |

$50,001 and over |
$14,102 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1997–98

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $38,000 |
$3,060 plus 34 cents for each $1 over $20,700 |

$38,001 – $50,000 |
$8,942 plus 43 cents for each $1 over $38,000 |

$50,001 and over |
$14,102 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1996–97

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $38,000 |
$3,060 plus 34 cents for each $1 over $20,700 |

$38,001 – $50,000 |
$8,942 plus 43 cents for each $1 over $38,000 |

$50,001 and over |
$14,102 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1995–96

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $38,000 |
$3,060 plus 34 cents for each $1 over $20,700 |

$38,001 – $50,000 |
$8,942 plus 43 cents for each $1 over $38,000 |

$50,001 and over |
$14,102 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1994–95

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $38,000 |
$3,060 plus 34 cents for each $1 over $20,700 |

$38,001 – $50,000 |
$8,942 plus 43 cents for each $1 over $38,000 |

$50,001 and over |
$14,102 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1993–94

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $36,000 |
$3,060 plus 35.5 cents for each $1 over $20,700 |

$36,001 – $38,000 |
$8,491.50 plus 38.5 cents for each $1 over $36,000 |

$38,001 – $50,000 |
$9,261.50 plus 44.125 cents for each $1 over $38,000 |

$50,001 and over |
$14,556.50 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1992–93

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $36,000 |
$3,060 plus 38 cents for each $1 over $20,700 |

$36,001 – $50,000 |
$8,874 plus 46 cents for each $1 over $36,000 |

$50,001 and over |
$15,314 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1991–92

Taxable income |
Tax on this income |
---|---|

$1 – $5,400 |
Nil |

$5,401 – $20,700 |
20 cents for each $1 over $5,400 |

$20,701 – $36,000 |
$3,060 plus 38 cents for each $1 over $20,700 |

$36,001 – $50,000 |
$8,874 plus 46 cents for each $1 over $36,000 |

$50,001 and over |
$15,314 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1990–91

Taxable income |
Tax on this income |
---|---|

$1 – $5,249 |
Nil |

$5,250 – $17,649 |
20.5 cents for each $1 over $5,250 |

$17,650 – $20,599 |
$2,542 plus 24.5 cents for each $1 over $17,650 |

$20,600 – $20,699 |
$3,264.75 plus 29.5 cents for each $1 over $20,600 |

$20,700 – $34,999 |
$3,294.25 plus 38.5 cents for each $1 over $20,700 |

$35,000 – $35,999 |
$8,799.75 plus 42.5 cents for each $1 over $35,000 |

$36,000 – $49,999 |
$9,224.75 plus 46.5 cents for each $1 over $36,000 |

$50,000 and over |
$15,734.75 plus 47 cents for each $1 over $50,000 |

### Australian residents tax rates 1989–90

Taxable income |
Tax on this income |
---|---|

$1 – $5,099 |
Nil |

$5,100 – $17,649 |
21 cents for each $1 over $5,100 |

$17,650 – $20,599 |
$2,635.50 plus 29 cents for each $1 over $17,650 |

$20,600 – $34,999 |
$3,491 plus 39 cents for each $1 over $20,600 |

$35,000 – $49,999 |
$9,107 plus 47 cents for each $1 over $35,000 |

$50,000 and over |
$16,157 plus 48 cents for each $1 over $50,000 |

## Australian residents tax rates 1984 to 1989

Australian resident tax rates for 1983–84 to 1988–89.

### Australian residents tax rates 1988–89

Taxable income |
Tax on this income |
---|---|

$1 – $5,100 |
Nil |

$5,101 – $12,600 |
24 cents for each $1 over $5,100 |

$12,601 – $19,500 |
$1,800 plus 29 cents for each $1 over $12,600 |

$19,501 – $35,000 |
$3,801 plus 40 cents for each $1 over $19,500 |

$35,001 and over |
$10,001 plus 49 cents for each $1 over $35,000 |

### Australian residents tax rates 1987–88

Taxable income |
Tax on this income |
---|---|

$1 – $5,100 |
Nil |

$5,101 – $12,600 |
24 cents for each $1 over $5,100 |

$12,601 – $19,500 |
$1,800 plus 29 cents for each $1 over $12,600 |

$19,501 – $35,000 |
$3,801 plus 40 cents for each $1 over $19,500 |

$35,001 and over |
$10,001 plus 49 cents for each $1 over $35,000 |

### Australian residents tax rates 1986–87

Taxable income |
Tax on this income |
---|---|

$0 – $4,889 |
Nil |

$4,890 – $12,499 |
24.42 cents for each $1 over $4,890 |

$12,500 – $12,599 |
$1,858.36 plus 26.50 cents for each $1 over $12,500 |

$12,600 – $19,499 |
$1,884.86 plus 29.42 cents for each $1 over $12,600 |

$19,500 – $27,999 |
$3,914.84 plus 44.25 cents for each $1 over $19,500 |

$28,000 – $34,999 |
$7,676.09 plus 46.83 cents for each $1 over $28,000 |

$35,000 and over |
$10,954.19 plus 57.08 cents for each $1 over $35,000 |

### Australian residents tax rates 1985–86

Taxable income |
Tax on this income |
---|---|

$0 – $4,594 |
Nil |

$4,595 – $12,499 |
25 cents for each $1 over $4,595 |

$12,500 – $19,499 |
$1,976.26 plus 30 cents for each $1 over $12,500 |

$19,500 – $27,999 |
$4,076.25 plus 46 cents for each $1 over $19,500 |

$28,000 – $34,999 |
$7,986.25 plus 48 cents for each $1 over $28,000 |

$35,000 and over |
$11,346.25 plus 60 cents for each $1 over $35,000 |

### Australian residents tax rates 1984–85

Taxable income |
Tax on this income |
---|---|

$1 – $4,594 |
Nil |

$4,595 – $12,499 |
26.67 cents for each $1 over $4,595 |

$12,500 – $19,499 |
$2,108.26 plus 30 cents for each $1 over $12,500 |

$19,500 – $27,999 |
$4,208.26 plus 46 cents for each $1 over $19,500 |

$28,000 – $34,999 |
$8,118.26 plus 47.33 cents for each $1 over $28,000 |

$35,000 – $35,787 |
$11,431.36 plus 55.33 cents for each $1 over $35,000 |

$35,788 and over |
$11,867.36 plus 60 cents for each $1 over $35,788 |

### Australian residents tax rates 1983–84

Taxable income |
Tax on this income |
---|---|

$1 – $4,594 |
Nil |

$4,595 – $19,499 |
30 cents for each $1 over $4,595 |

$19,500 – $35,787 |
$4,471.50 plus 46 cents for each $1 over $19,500 |

$35,788 and over |
$11,963.98 plus 60 cents for each $1 over $35,788 |