## 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 or the Medicare levy surcharge, see:

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 resident tax rates 2020 to 2025

Australian resident tax rates for 2019–20 to 2024–25.

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

0 – $18,200 |
Nil |

$18,201 – $45,000 |
16c for each $1 over $18,200 |

$45,001 – $135,000 |
$4,288 plus 30c for each $1 over $45,000 |

$135,001 – $190,000 |
$31,288 plus 37c for each $1 over $135,000 |

$190,001 and over |
$51,638 plus 45c for each $1 over $190,000 |

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

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%.

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%.

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%.

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 |

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 resident tax rates 2010 to 2019

Australian resident tax rates for 2009–10 to 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 |

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.

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.

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.

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.

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 |

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 |

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).

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 |

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 resident tax rates 2000 to 2009

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

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 |

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 |

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 |

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 |

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

$0 – $6,000 |
Nil |

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

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

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

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

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

$1 – $6,000 |
Nil |

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

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

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

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

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

$1 – $6,000 |
Nil |

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

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

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

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

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

$1 – $6,000 |
Nil |

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

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

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

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

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

$1 – $6,000 |
Nil |

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

## Australian resident tax rates 1990 to 1999

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

$1 – $5,400 |
Nil |

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

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

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

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

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

$1 – $5,249 |
Nil |

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

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

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

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

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

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

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

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

$1 – $5,099 |
Nil |

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

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

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

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

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

## Australian resident tax rates 1984 to 1989

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

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

$1 – $5,100 |
Nil |

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

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

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

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

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

$1 – $5,100 |
Nil |

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

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

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

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

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

$0 – $4,889 |
Nil |

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

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

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

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

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

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

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

$0 – $4,594 |
Nil |

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

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

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

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

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

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

$1 – $4,594 |
Nil |

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

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

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

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

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

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

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

$1 – $4,594 |
Nil |

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

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

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