Australian Resident Individual Tax Rates
Thu, 8 Oct 2026 00:00:00
Australian Resident Individual Tax Rates
2008-09 to 2026-27
Notes
- Rates apply to Australian residents entitled to the full tax-free threshold.
- Medicare Levy is excluded unless otherwise noted.
- 2014-15 to 2016-17 do not include the 2% Temporary Budget Repair Levy on taxable income over $180,000.
- 2011-12 does not include the Flood Levy.
2026-27
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $45,000 |
15c per $1 over $18,200 |
|
$45,001 - $135,000 |
$4,020 + 30c per $1 over $45,000 |
|
$135,001 - $190,000 |
$31,020 + 37c per $1 over $135,000 |
|
Over $190,000 |
$51,370 + 45c per $1 over $190,000 |
2025-26
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $45,000 |
16c per $1 over $18,200 |
|
$45,001 - $135,000 |
$4,288 + 30c per $1 over $45,000 |
|
$135,001 - $190,000 |
$31,288 + 37c per $1 over $135,000 |
|
Over $190,000 |
$51,638 + 45c per $1 over $190,000 |
2024-25
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $45,000 |
16c per $1 over $18,200 |
|
$45,001 - $135,000 |
$4,288 + 30c per $1 over $45,000 |
|
$135,001 - $190,000 |
$31,288 + 37c per $1 over $135,000 |
|
Over $190,000 |
$51,638 + 45c per $1 over $190,000 |
2023-24
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $45,000 |
19c per $1 over $18,200 |
|
$45,001 - $120,000 |
$5,092 + 32.5c per $1 over $45,000 |
|
$120,001 - $180,000 |
$29,467 + 37c per $1 over $120,000 |
|
Over $180,000 |
$51,667 + 45c per $1 over $180,000 |
2022-23
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $45,000 |
19c per $1 over $18,200 |
|
$45,001 - $120,000 |
$5,092 + 32.5c per $1 over $45,000 |
|
$120,001 - $180,000 |
$29,467 + 37c per $1 over $120,000 |
|
Over $180,000 |
$51,667 + 45c per $1 over $180,000 |
2021-22
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $45,000 |
19c per $1 over $18,200 |
|
$45,001 - $120,000 |
$5,092 + 32.5c per $1 over $45,000 |
|
$120,001 - $180,000 |
$29,467 + 37c per $1 over $120,000 |
|
Over $180,000 |
$51,667 + 45c per $1 over $180,000 |
2020-21
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $45,000 |
19c per $1 over $18,200 |
|
$45,001 - $120,000 |
$5,092 + 32.5c per $1 over $45,000 |
|
$120,001 - $180,000 |
$29,467 + 37c per $1 over $120,000 |
|
Over $180,000 |
$51,667 + 45c per $1 over $180,000 |
2019-20
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $90,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$90,001 - $180,000 |
$20,797 + 37c per $1 over $90,000 |
|
Over $180,000 |
$54,097 + 45c per $1 over $180,000 |
2018-19
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $90,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$90,001 - $180,000 |
$20,797 + 37c per $1 over $90,000 |
|
Over $180,000 |
$54,097 + 45c per $1 over $180,000 |
2017-18
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $90,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$90,001 - $180,000 |
$20,797 + 37c per $1 over $90,000 |
|
Over $180,000 |
$54,097 + 45c per $1 over $180,000 |
2016-17
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $87,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$87,001 - $180,000 |
$19,822 + 37c per $1 over $87,000 |
|
Over $180,000 |
$54,232 + 45c per $1 over $180,000 |
Plus Temporary Budget Repair Levy of 2% on taxable income over $180,000.
2015-16
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $87,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$87,001 - $180,000 |
$19,822 + 37c per $1 over $87,000 |
|
Over $180,000 |
$54,232 + 45c per $1 over $180,000 |
Plus Temporary Budget Repair Levy of 2% on taxable income over $180,000.
2014-15
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $80,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$80,001 - $180,000 |
$17,547 + 37c per $1 over $80,000 |
|
Over $180,000 |
$54,547 + 45c per $1 over $180,000 |
Plus Temporary Budget Repair Levy of 2% on taxable income over $180,000.
2013-14
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $80,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$80,001 - $180,000 |
$17,547 + 37c per $1 over $80,000 |
|
Over $180,000 |
$54,547 + 45c per $1 over $180,000 |
Plus Temporary Budget Repair Levy of 2% on taxable income over $180,000.
2012-13
|
Taxable Income |
Tax Payable |
|
$0 - $18,200 |
Nil |
|
$18,201 - $37,000 |
19c per $1 over $18,200 |
|
$37,001 - $80,000 |
$3,572 + 32.5c per $1 over $37,000 |
|
$80,001 - $180,000 |
$17,547 + 37c per $1 over $80,000 |
|
Over $180,000 |
$54,547 + 45c per $1 over $180,000 |
2011-12
|
Taxable Income |
Tax Payable |
|
$0 - $6,000 |
Nil |
|
$6,001 - $37,000 |
15c per $1 over $6,000 |
|
$37,001 - $80,000 |
$4,650 + 30c per $1 over $37,000 |
|
$80,001 - $180,000 |
$17,550 + 37c per $1 over $80,000 |
|
Over $180,000 |
$54,550 + 45c per $1 over $180,000 |
Flood Levy may also apply.
2010-11
|
Taxable Income |
Tax Payable |
|
$0 - $6,000 |
Nil |
|
$6,001 - $37,000 |
15c per $1 over $6,000 |
|
$37,001 - $80,000 |
$4,650 + 30c per $1 over $37,000 |
|
$80,001 - $180,000 |
$17,550 + 37c per $1 over $80,000 |
|
Over $180,000 |
$54,550 + 45c per $1 over $180,000 |
2009-10
|
Taxable Income |
Tax Payable |
|
$1 - $6,000 |
Nil |
|
$6,001 - $35,000 |
15c per $1 over $6,000 |
|
$35,001 - $80,000 |
$4,350 + 30c per $1 over $35,000 |
|
$80,001 - $180,000 |
$17,850 + 38c per $1 over $80,000 |
|
Over $180,000 |
$55,850 + 45c per $1 over $180,000 |
2008-09
|
Taxable Income |
Tax Payable |
|
$1 - $6,000 |
Nil |
|
$6,001 - $34,000 |
15c per $1 over $6,000 |
|
$34,001 - $80,000 |
$4,200 + 30c per $1 over $34,000 |
|
$80,001 - $180,000 |
$18,000 + 40c per $1 over $80,000 |
|
Over $180,000 |
$58,000 + 45c per $1 over $180,000 |
Key Tax Rate Changes (2009-2027)
1 July 2012
- Tax-free threshold increased from $6,000 to $18,200.
- Lowest marginal rate increased from 15% to 19%.
1 July 2014
- Temporary Budget Repair Levy introduced (additional 2% over $180,000).
1 July 2017
- Budget Repair Levy ceased.
1 July 2024
- Stage 3 tax cuts commenced.
- 19% rate reduced to 16%.
- 32.5% bracket reduced to 30%.
- Threshold increased to $135,000.
1 July 2026
- Lowest marginal rate reduced from 16% to 15%.
Disclaimer: This article provides general information only and does not constitute personal taxation advice. Tax outcomes depend on individual circumstances, and professional advice should be obtained before acting on any information contained in this article.
