Australia's 2025-26 income tax system continues the Stage 3 tax cuts that took effect from 1 July 2024 — no new changes for this financial year. The biggest structural shift was the reduction of the second bracket from 19% to 16%, which delivered meaningful relief to middle-income earners. A person ...
2025-26 concessional cap: $30,000 (employer + voluntary contributions)
| TAXABLE INCOME | RATE | TAX ON BRACKET |
|---|---|---|
| $0 – $18,200 | 0% | Tax-free threshold |
| $18,201 – $45,000 | 16% | $0 + 16c per $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,288 + 30c per $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,288 + 37c per $1 over $135,000 |
| Above $190,000 | 45% | $51,638 + 45c per $1 over $190,000 |
+ Medicare Levy 2% (most residents) · LITO up to $700 (income ≤ $66,667) · Excludes super guarantee
Enter your Annual Taxable Income — your gross income minus work-related deductions.
Optionally enter Super Concessional Contributions — these reduce your taxable income (2025-26 cap: $30,000 including employer contributions).
Toggle Medicare Levy on (2%) or off — most Australian residents pay this on top of income tax.
See your income tax, LITO offset, Medicare levy, total tax, and take-home pay with full bracket breakdown instantly.
$100,000 taxable income, Medicare levy included. Income tax: 0% on $18,200 = $0 + 16% on $26,800 ($18,201–$45,000) = $4,288 + 30% on $55,000 ($45,001–$100,000) = $16,500. Total income tax = $20,788. LITO = $0 (income above $66,667). Medicare levy = 2% × $100,000 = $2,000. Total tax = $20,788 + $2,000 = $22,788. Take-home = $77,212. Effective rate = 22.79%.
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ATO 2025-26 rates · Australian resident · Includes LITO and Medicare levy · Does not include HECS/HELP, LMITO, or super guarantee · For informational purposes only · Last updated: 25 April 2026