About foreign resident tax rates
Use these tax rates if you are an individual and were a foreign resident for tax purposes for the full year.
Foreign residents are not required to pay the Medicare levy.
Foreign residents tax rates 2023 to 2024
Foreign resident tax rates for 2022–23 to 2023–24.
Foreign residents tax rates 2023–24
Taxable income |
Tax on this income |
|---|---|
0 – $120,000 |
32.5c for each $1 |
$120,001 – $180,000 |
$39,000 plus 37c for each $1 over $120,000 |
$180,001 and over |
$61,200 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2022–23
Taxable income |
Tax on this income |
|---|---|
0 – $120,000 |
32.5c for each $1 |
$120,001 – $180,000 |
$39,000 plus 37c for each $1 over $120,000 |
$180,001 and over |
$61,200 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2011 to 2022
Foreign resident tax rates for 2010–11 to 2021–22.
Foreign residents tax rates 2021–22
Taxable income |
Tax on this income |
|---|---|
0 – $120,000 |
32.5c for each $1 |
$120,001 – $180,000 |
$39,000 plus 37c for each $1 over $120,000 |
$180,001 and over |
$61,200 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2020–21
Taxable income |
Tax on this income |
|---|---|
0 – $120,000 |
32.5c for each $1 |
$120,001 – $180,000 |
$39,000 plus 37c for each $1 over $120,000 |
$180,001 and over |
$61,200 plus 45c for each $1 over $180,000 |
Foreign residents 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 |
Foreign residents tax rates 2018–19
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 |
Foreign residents 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 |
The above rates don't include the Temporary Budget Repair Levy; this ceased applying from 1 July 2017.
Foreign residents 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 |
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.
Foreign residents tax rates 2015–16
Taxable income |
Tax on this income |
|---|---|
0 – $80,000 |
32.5c for each $1 |
$80,001 – $180,000 |
$26,000 plus 37c for each $1 over $80,000 |
$180,001 and over |
$63,000 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.
Foreign residents tax rates 2014–15
Taxable income |
Tax on this income |
|---|---|
0 - $80,000 |
32.5c for each $1 |
$80,001 - $180,000 |
$26,000 plus 37c for each $1 over $80,000 |
$180,001 and over |
$63,000 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.
Foreign residents tax rates 2013–14
Taxable income |
Tax on this income |
|---|---|
0 - $80,000 |
32.5c for each $1 |
$80,001 - $180,000 |
$26,000 plus 37c for each $1 over $80,000 |
$180,001 and over |
$63,000 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2012–13
Taxable income |
Tax on this income |
|---|---|
0 – $80,000 |
32.5c for each $1 |
$80,001 – $180,000 |
$26,000 plus 37c for each $1 over $80,000 |
$180,001 and over |
$63,000 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2011–12
Taxable income |
Tax on this income |
|---|---|
0 – $37,000 |
29c for each $1 |
$37,001 – $80,000 |
$10,730 plus 30c for each $1 over $37,000 |
$80,001 – $180,000 |
$23,630 plus 37c for each $1 over $80,000 |
$180,001 and over |
$60,630 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2010–11
Taxable income |
Tax on this income |
|---|---|
0 – $37,000 |
29c for each $1 |
$37,001 – $80,000 |
$10,730 plus 30c for each $1 over $37,000 |
$80,001 – $180,000 |
$23,630 plus 37c for each $1 over $80,000 |
$180,001 and over |
$60,630 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2000 to 2010
Foreign resident tax rates for 1999–2000 to 2009–10.
Foreign residents tax rates 2009–10
Taxable income |
Tax on this income |
|---|---|
$0 – $35,000 |
29c for each $1 |
$35,001 – $80,000 |
$10,150 plus 30c for each $1 over $35,000 |
$80,001 – $180,000 |
$23,650 plus 38c for each $1 over $80,000 |
$180,001 and over |
$61,650 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2008–09
Taxable income |
Tax on this income |
|---|---|
$0 – $34,000 |
29c for each $1 |
$34,001 – $80,000 |
$9,860 plus 30c for each $1 over $34,000 |
$80,001 – $180,000 |
$23,660 plus 40c for each $1 over $80,000 |
$180,001 and over |
$63,660 plus 45c for each $1 over $180,000 |
Foreign residents tax rates 2007–08
Taxable income |
Tax on this income |
|---|---|
$0 – $30,000 |
29c for each $1 |
$30,001 – $75,000 |
$8,700 plus 30c for each $1 over $30,000 |
$75,001 – $150,000 |
$22,200 plus 40c for each $1 over $75,000 |
$150,001 and over |
$52,200 plus 45c for each $1 over $150,000 |
Foreign residents tax rates 2006–07
Taxable income |
Tax on this income |
|---|---|
$0 – $25,000 |
29c for each $1 |
$25,001 – $75,000 |
$7,250 plus 30c for each $1 over $25,000 |
$75,001 – $150,000 |
$22,250 plus 40c for each $1 over $75,000 |
$150,001 and over |
$52,250 plus 45c for each $1 over $150,000 |
Foreign residents tax rates 2005–06
Taxable income |
Tax on this income |
|---|---|
$0 – $21,600 |
29 cents for each $1 |
$21,601 – $63,000 |
$6,264 plus 30 cents for each $1 over $21,600 |
$63,001 – $95,000 |
$18,684 plus 42 cents for each $1 over $63,000 |
$95,000 and over |
$32,124 plus 47 cents for each $1 over $95,000 |
Foreign residents tax rates 2004–05
Taxable income |
Tax on this income |
|---|---|
$0 – $21,600 |
29 cents for each $1 |
$21,601 – $58,000 |
$6,264 plus 30 cents for each $1 over $21,600 |
$58,001 – $70,000 |
$17,184 plus 42 cents for each $1 over $58,000 |
$70,000 and over |
$22,224 plus 47 cents for each $1 over $70,000 |
Foreign residents tax rates 2003–04
Taxable income |
Tax on this income |
|---|---|
$1 – $21,600 |
29 cents for each $1 |
$21,601 – $52,000 |
$6,264 plus 30 cents for each $1 over $21,600 |
$52,001 – $62,500 |
$15,384 plus 42 cents for each $1 over $52,000 |
$62,501 and over |
$19,794 plus 47 cents for each $1 over $62,500 |
Foreign residents tax rates 2002–03
Taxable income |
Tax on this income |
|---|---|
$1 – $20,000 |
29 cents for each $1 |
$20,001 – $50,000 |
$5,800 plus 30 cents for each $1 over $20,000 |
$50,001 – $60,000 |
$14,800 plus 42 cents for each $1 over $50,000 |
$60,001 and over |
$19,000 plus 47 cents for each $1 over $60,000 |
Foreign residents tax rates 2001–02
Taxable income |
Tax on this income |
|---|---|
$1 – $20,000 |
29 cents for each $1 |
$20,001 – $50,000 |
$5,800 plus 30 cents for each $1 over $20,000 |
$50,001 – $60,000 |
$14,800 plus 42 cents for each $1 over $50,000 |
$60,001 and over |
$19,000 plus 47 cents for each $1 over $60,000 |
Foreign residents tax rates 2000–01
Taxable income |
Tax on this income |
|---|---|
$1 – $20,000 |
29 cents for each $1 |
$20,001 – $50,000 |
$5,800 plus 30 cents for each $1 over $20,000 |
$50,001 – $60,000 |
$14,800 plus 42 cents for each $1 over $50,000 |
$60,001 and over |
$19,000 plus 47 cents for each $1 over $60,000 |
Foreign residents tax rates 1999–2000
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $38,000 |
$6,003 plus 34 cents for each $1 over $20,700 |
$38,001 – $50,000 |
$11,885 plus 43 cents for each $1 over $38,000 |
$50,001 and over |
$17,045 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1988 to 1999
Foreign resident tax rates for 1987–88 to 1998–99.
Foreign residents tax rates 1998–99
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $38,000 |
$6,003 plus 34 cents for each $1 over $20,700 |
$38,001 – $50,000 |
$11,885 plus 43 cents for each $1 over $38,000 |
$50,001 and over |
$17,045 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1997–98
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $38,000 |
$6,003 plus 34 cents for each $1 over $20,700 |
$38,001 – $50,000 |
$11,885 plus 43 cents for each $1 over $38,000 |
$50,001 and over |
$17,045 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1996–97
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $38,000 |
$6,003 plus 34 cents for each $1 over $20,700 |
$38,001 – $50,000 |
$11,885 plus 43 cents for each $1 over $38,000 |
$50,001 and over |
$17,045 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1995–96
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $38,000 |
$6,003 plus 34 cents for each $1 over $20,700 |
$38,001 – $50,000 |
$11,885 plus 43 cents for each $1 over $38,000 |
$50,001 and over |
$17,045 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1994–95
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $38,000 |
$6,003 plus 34 cents for each $1 over $20,700 |
$38,001 – $50,000 |
$11,885 plus 43 cents for each $1 over $38,000 |
$50,001 and over |
$17,045 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1993–94
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $36,000 |
$6,003 plus 35.5 cents for each $1 over $20,700 |
$36,001 – $38,000 |
$11,434.50 plus 38.5 cents for each $1 over $36,000 |
$38,001 – $50,000 |
$12,204.50 plus 44.125 cents for each $1 over $38,000 |
$50,001 and over |
$17,499.50 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1992–93
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $36,000 |
$6,003 plus 38 cents for each $1 over $20,700 |
$36,001 – $50,000 |
$11,817 plus 46 cents for each $1 over $36,000 |
$50,001 and over |
$18,257 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1991–92
Taxable income |
Tax on this income |
|---|---|
$1 – $20,700 |
29 cents for each $1 |
$20,701 – $36,000 |
$6,003 plus 38 cents for each $1 over $20,700 |
$36,001 – $50,000 |
$11,817 plus 46 cents for each $1 over $36,000 |
$50,001 and over |
$18,257 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1990–91
Taxable income |
Tax on this income |
|---|---|
$1 – $20,599 |
29 cents for each $1 |
$20,600 – $20,699 |
$5,974 plus 34 cents for each $1 over $20,600 |
$20,700 – $34,999 |
$6,008 plus 38.5 cents for each $1 over $20,700 |
$35,000 – $35,999 |
$11,513.50 plus 42.5 cents for each $1 over $35,000 |
$36,000 – $49,999 |
$11,938.50 plus 46.5 cents for each $1 over $36,000 |
$50,000 and over |
$18,448.50 plus 47 cents for each $1 over $50,000 |
Foreign residents tax rates 1989–90
Taxable income |
Tax on this income |
|---|---|
$1 – $20,599 |
29 cents for each $1 |
$20,600 – $34,999 |
$5,974 plus 39 cents for each $1 over $20,600 |
$35,000 – $49,999 |
$11,599 plus 47 cents for each $1 over $35,000 |
$50,000 and over |
$18,640 plus 48 cents for each $1 over $50,000 |
Foreign residents tax rates 1988–89
Taxable income |
Tax on this income |
|---|---|
$1 – $19,500 |
29 cents for each $1 |
$19,501 – $35,000 |
$5,655 plus 40 cents for each $1 over $19,500 |
$35,001 and over |
$11,855 plus 49 cents for each $1 over $35,000 |
Foreign residents tax rates 1987–88
Taxable income |
Tax on this income |
|---|---|
$1 – $19,500 |
29 cents for each $1 |
$19,501 – $35,000 |
$5,655 plus 40 cents for each $1 over $19,500 |
$35,001 and over |
$11,855 plus 49 cents for each $1 over $35,000 |