Australia Income Tax Calculator (2026–27)
2026–27 resident income tax, Low Income Tax Offset, and standard Medicare levy for a single adult.
Use the correct income figure
Enter taxable income after deductions, including any eligible work-related deduction.
How the Australia calculation works
The calculator first applies the resident individual rates to taxable income. It then subtracts the non-refundable Low Income Tax Offset, limited to the basic income tax available.
Finally, it adds the standard Medicare levy using the 2026–27 single-person threshold and phase-in. The Medicare Levy Surcharge is not included because it depends on private health cover and family circumstances.
Australia tax rates for 2026–27
These are the basic progressive rates. Country-specific adjustments are described above.
| Annual taxable income | Rate | Rule |
|---|---|---|
| A$0 to A$18,200 | 0% | No basic income tax up to A$18,200 |
| A$18,200 to A$45,000 | 15% | 15% on the portion from A$18,200 to A$45,000 |
| A$45,000 to A$135,000 | 30% | 30% on the portion from A$45,000 to A$135,000 |
| A$135,000 to A$190,000 | 37% | 37% on the portion from A$135,000 to A$190,000 |
| Above A$190,000 | 45% | 45% on the portion above A$190,000 |
Assumptions
- Full-year adult Australian resident entitled to the full tax-free threshold.
- Single with no dependants and not eligible for the seniors and pensioners tax offset.
- No Medicare levy exemption applies.
Not included
- Medicare Levy Surcharge and family-based Medicare thresholds.
- HELP or other study-loan repayments, superannuation, and PAYG withholding differences.
- Other offsets, special capital-gains rules, foreign income, and under-18 rules.
Official sources and update status
Rates checked on 28 July 2026. Applicable from 1 July 2026 through 30 June 2027.
- Income Tax Rates Act 1986, rates applying from 1 July 2026
- Income Tax Assessment Act 1997, Low Income Tax Offset
- Medicare Levy Act 1986, 2026–27 thresholds
This calculator is for planning and education. For a filing decision or a complex case, use the relevant tax authority’s filing service or a qualified adviser.