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 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 reduce the tax these brackets produce. They are applied when your return is assessed, not to each payslip.
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.
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.
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.