Tax Brackets Australia 2026-27
The resident income tax brackets, the rate inside each one, and the tax payable once you reach the top of it. Every figure is read from the ATO page that publishes it.
2026-27 resident tax bracketsCurrent
| Taxable income | Rate on this slice | Tax at the top of the bracket |
|---|---|---|
| $0 to $18,200 | 0.0% | $0.00 |
| $18,200 to $45,000 | 15.0% | $4,020.00 |
| $45,000 to $135,000 | 30.0% | $31,020.00 |
| $135,000 to $190,000 | 37.0% | $51,370.00 |
| $190,000 and above | 45.0% | No ceiling |
The right-hand column is the total income tax owed by someone earning exactly the top of that bracket, before the Medicare levy and before any offset. It is computed from the brackets on this page, not typed in.
2025-26 resident tax brackets
| Taxable income | Rate on this slice | Tax at the top of the bracket |
|---|---|---|
| $0 to $18,200 | 0.0% | $0.00 |
| $18,200 to $45,000 | 16.0% | $4,288.00 |
| $45,000 to $135,000 | 30.0% | $31,288.00 |
| $135,000 to $190,000 | 37.0% | $51,638.00 |
| $190,000 and above | 45.0% | No ceiling |
The right-hand column is the total income tax owed by someone earning exactly the top of that bracket, before the Medicare levy and before any offset. It is computed from the brackets on this page, not typed in.
What this does not cover.
- These are the resident rates. Foreign residents and working holiday makers are taxed on separate scales this page does not publish. The nil band at the bottom of them is the Tax-Free Threshold, which a foreign resident for the whole year does not get.
- The Medicare levy, the Medicare levy surcharge and HELP repayments sit outside these brackets and are worked out separately.
- Offsets such as the Low Income Tax Offset and, for seniors and pensioners, the offset on the SAPTO Calculator reduce the tax these brackets produce. They are applied when your return is assessed, not to each payslip.
- An employer does not apply these brackets to each pay. What comes out of a pay is set by the ATO tax tables, which build in the Medicare levy and are reproduced on the Weekly Tax Table, Fortnightly Tax Table and Monthly Tax Table.
Where these figures come from.
- ATO, Tax rates for Australian residents, 2026-27, the source gave its own last updated date as 2026-08-13. Retrieved 2026-09-02.
- ATO, Tax rates for Australian residents, 2025-26, the source gave its own last updated date as 2026-08-13. Retrieved 2026-09-02.
Every rate this site uses is listed on the Methodology page.
Common questions.
What are the tax brackets in Australia for 2026-27?
The resident brackets for 2026-27 are in the table on this page, read from the ATO rates page with the date that page last changed. Each bracket taxes only the income inside it, so moving into a higher bracket never reduces your after-tax pay. The top rate starts above $190,000, close to the $190,100 high income threshold, but that threshold is a Fair Work figure for award coverage and unfair dismissal and changes nothing in your tax, as High Income Threshold 2026-27 explains. The Wage Calculator splits your own income across these brackets, slice by slice.
Does earning more ever leave me worse off?
No. Because the system is progressive, a pay rise that pushes you into a higher bracket only taxes the part above the threshold at the higher rate. The income below the threshold keeps its old rate. The whole-income-at-one-rate idea is the most common misunderstanding of these tables. The Pay Rise Calculator shows what a rise keeps after tax.
Do these brackets include the Medicare levy?
No. The Medicare levy of 2% is separate from the bracket rates and is added on top once your income passes the threshold. A person often described as being on the 30% bracket is therefore paying 32% at the margin once the levy is counted. The levy's own thresholds are on the Medicare Levy Calculator.