Personal income tax
The first resident taxable band above the tax-free threshold falls to 15% for 2026/27; the higher rates remain 30%, 37% and 45%. A calculation using 2025/26 rates will therefore differ. Medicare levy, its surcharge, offsets and study-loan repayments require separate consideration.
Filing & deadlines
ATO’s simple calculator estimates income tax only and excludes Medicare levy, surcharge and study-loan repayments. Use the income-tax estimator for a fuller assessment and the correct year. Self-lodgement and registered-agent schedules differ; consult your ATO account for the applicable date.
Business and scope
The general company rate is 30%; eligible base-rate entities use 25%. Eligibility requires aggregated turnover below A$50 million and no more than 80% base-rate-entity passive income. Sole traders use individual rates, not the company rate.
Salary and take-home pay calculator
Completed income year 2025/26 (1 July 2025–30 June 2026), not 2026/27. Full-year Australian tax resident, aged 18–64, single with no dependants, one job and salary/ordinary-time bonus only. Includes resident income tax, LITO, Medicare levy, hospital-cover surcharge, HELP repayment and employer super. Salary excludes employer super. Non-residents, working-holiday makers, families, pensioners, foreign income, fringe benefits and salary-sacrifice arrangements are not supported.
Annual estimate · 2025/26
- Annual gross earnings
- A$84,000.00
- Annual income tax
- A$15,988.00
- Medicare levy + surcharge
- A$1,680.00
- Compulsory HELP repayment
- A$0.00
- Annual income after tax and payroll deductions
- A$66,332.00
- Average per calendar month (annual net ÷ 12)
- A$5,527.67
- Employer super guarantee
- A$10,080.00
Calculation details
- Tax deductions applied
- A$0.00
- Taxable income after allowances
- A$84,000.00
- Tax reduction applied
- A$0.00
- Medicare levy
- A$1,680.00
- Medicare levy surcharge
- A$0.00
The calculator currently supports the completed 2025/26 assessment year only. Do not use it to estimate 2026/27 pay: income-tax rates, HELP thresholds and super caps changed. Medicare uses the legislated A$28,011 threshold for 2025/26. Hospital cover must be an eligible policy. HELP balance should reflect applicable reductions, indexation and payments; no future indexation is projected. Results estimate the annual assessment, not PAYG withholding. Employer super is additional retirement saving, not take-home cash; super-fund taxes, Division 293 and private-health-insurance rebate reconciliation are excluded. Work expenses reduce taxable income but are not subtracted as payroll deductions.
Official basis and tool instructions
- ATO — resident tax rates by income year
- Australian legislation — Medicare thresholds, Schedule 5
- ATO — Low Income Tax Offset
- Australian Government — hospital cover and Medicare surcharge tiers
- Department of Education — 2025/26 HELP repayment changes
- ATO — 2025/26 HELP bands and 10% upper-income cap
- ATO — super guarantee rates and contribution-base caps
ATO simple tax calculator — check exclusions
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Australian Taxation Office (ATO) — Reference 1https://www.ato.gov.au/calculators-and-tools/simple-tax-calculator
- Australian Taxation Office (ATO) — Reference 2https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents
- Australian Taxation Office (ATO) — Reference 3https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf
- Australian Taxation Office (ATO) — Reference 4https://business.gov.au/finance/tax/income-tax-for-business
- Australian Taxation Office (ATO) — Reference 5https://www.ato.gov.au/individuals-and-families/your-tax-return/before-you-prepare-your-tax-return/preparing-your-tax-return
Official sources
Sources checked 28 Oct 2026 · 2026/27
- Australian Taxation Office (ATO) — Reference 1https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents
- Australian Taxation Office (ATO) — Reference 2https://www.ato.gov.au/law/view/pdf/acts/20250028.pdf
- Australian Taxation Office (ATO) — Reference 3https://business.gov.au/finance/tax/income-tax-for-business
- Australian Taxation Office (ATO) — Reference 4https://www.ato.gov.au/individuals-and-families/your-tax-return/before-you-prepare-your-tax-return/preparing-your-tax-return