Take-home pay calculator Australia 2026–27
Work out your salary after tax for the 2026–27 income year: income tax at the new 15% first rate, the low income tax offset, Medicare levy, HELP study loan repayments and the 12% super guarantee. Enter your pay per year, month, fortnight or week.
Income year 1 July 2026 – 30 June 2027 · Rates from the Income Tax Rates Act 1986 and ATO · Last checked: 6 October 2026
Take-home pay calculator 2026–27
Take-home per year
$71,000.00
Take-home per month
$5,916.67
Take-home per fortnight
$2,730.77
Take-home per week
$1,365.38
| 2026–27 | Per month | Per year |
|---|---|---|
| Gross salary (excl. super) | $7,500.00 | $90,000.00 |
| Income taxTaxable income $89,000.00 · after the $1,000.00 standard deduction | − $1,435.00 | − $17,220.00 |
| Medicare levy (2%) | − $148.33 | − $1,780.00 |
| Take-home pay | $5,916.67 | $71,000.00 |
Employer super guarantee (12%, paid into your fund on top of salary, not deducted): $10,800.00 a year.
Annual estimate for 2026–27 (1 July 2026 – 30 June 2027) for a single person whose salary is their only income. Your employer's PAYG withholding may differ slightly; the difference is settled in your tax return. Weeks = 52, fortnights = 26.
How take-home pay is worked out in 2026–27
Income tax. Australian residents pay no tax on the first $18,200 (the tax-free threshold), then 15% up to $45,000, 30% up to $135,000, 37% up to $190,000 and 45% above. From 1 July 2026 the first rate dropped from 16% to 15%, which saves up to $268 a year. Taxable income is your salary minus deductions; from 2026–27 employees can claim a flat $1,000 standard deduction for work-related expenses without receipts.
Low income tax offset (LITO). Residents with a taxable income up to $37,500 get a $700 offset. It reduces by 5c per dollar up to $45,000 ($325), then by 1.5c per dollar and disappears at $66,667. It can reduce your tax to zero but not below, and it does not reduce the Medicare levy.
Medicare levy. 2% of taxable income, with a reduction for low incomes (see below). People without appropriate private hospital cover may also pay the Medicare levy surcharge once their income is above $105,000 (singles).
HELP and other study loans. If you have a HELP, VET Student Loan, Australian Apprenticeship Support Loan or similar debt, a compulsory repayment is added to your tax once your repayment income exceeds $69,528.
Superannuation. Your employer must pay 12% of your qualifying earnings into your super fund, on top of your salary and, from 1 July 2026, at the same time as your wages (Payday Super). Super is not part of your take-home pay. Contributions are not required on earnings above the maximum contributions base of $270,830 for 2026–27.
Australian resident tax rates 2026–27
| Taxable income | Rate | Tax on this income |
|---|---|---|
| $0 – $18,200 | 0% | Nil |
| $18,201 – $45,000 | 15% | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $51,370 plus 45c for each $1 over $190,000 |
The Medicare levy of 2% is charged on top of these rates. Source: Income Tax Rates Act 1986, Schedule 7, Part I; ATO.
| Taxable income | Rate | Tax on this income |
|---|---|---|
| $0 – $18,200 | 0% | Nil |
| $18,201 – $45,000 | 16% | 16c for each $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $51,638 plus 45c for each $1 over $190,000 |
The only change in 2026–27 is the first rate (16% → 15%). From 2027–28 the law sets it at 14%.
| Taxable income | Rate | Tax on this income |
|---|---|---|
| $0 – $135,000 | 30% | 30c for each $1 |
| $135,001 – $190,000 | 37% | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $60,850 plus 45c for each $1 over $190,000 |
Foreign residents have no tax-free threshold and do not pay the Medicare levy. Working holiday makers have separate rates.
Medicare levy and Medicare levy surcharge
The Medicare levy is 2% of taxable income. Low-income singles pay a reduced levy: nothing up to $28,011, and between $28,011 and $35,013 no more than 10% of the amount above $28,011. These thresholds were set by the Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026 for the 2025–26 income year and later years; the calculator applies them to 2026–27 until new figures are legislated. Families and seniors have higher thresholds (for example $47,238 family income, plus $4,338 per dependent child).
| Income for MLS purposes | Surcharge | 2025–26 thresholds |
|---|---|---|
| $105,000 or less | 0% | $101,000 or less |
| $105,001 – $123,000 | 1% | $101,001 – $118,000 |
| $123,001 – $164,000 | 1.25% | $118,001 – $158,000 |
| $164,001 or more | 1.5% | $158,001 or more |
Family thresholds start at A$210,000 in 2026–27 (+A$1,500 for each dependent child after the first). The surcharge applies to your whole income, not just the part above the threshold.
HELP repayment thresholds 2026–27
Since 2025–26 study and training loans are repaid on a marginal basis — only the income above the threshold counts. The thresholds are indexed every year; for 2026–27 the Department of Education published $69,528 and $129,717.
| Repayment income | Repayment |
|---|---|
| $69,528 or less | Nil |
| $69,529 – $129,717 | 15c for each $1 over $69,528 |
| $129,718 and over | $9,028.35 plus 17c for each $1 over $129,717 |
| Maximum | 10% of total repayment income |
2025–26 thresholds: $67,000 and $125,000. Repayment income also includes reportable fringe benefits, net investment losses and reportable super contributions.
Take-home pay examples 2026–27
Australian resident, salary is the only income, super paid on top, A$1,000 standard deduction, no HELP debt, with private hospital cover (no surcharge).
| Salary | Income tax | Medicare levy | Take-home / year | Take-home / fortnight | Super (12%) |
|---|---|---|---|---|---|
| $45,000 | $3,495.00 | $880.00 | $40,625.00 | $1,562.50 | $5,400 |
| $60,000 | $8,105.00 | $1,180.00 | $50,715.00 | $1,950.58 | $7,200 |
| $75,000 | $12,720.00 | $1,480.00 | $60,800.00 | $2,338.46 | $9,000 |
| $90,000 | $17,220.00 | $1,780.00 | $71,000.00 | $2,730.77 | $10,800 |
| $100,000 | $20,220.00 | $1,980.00 | $77,800.00 | $2,992.31 | $12,000 |
| $120,000 | $26,220.00 | $2,380.00 | $91,400.00 | $3,515.38 | $14,400 |
| $135,000 | $30,720.00 | $2,680.00 | $101,600.00 | $3,907.69 | $16,200 |
| $150,000 | $36,200.00 | $2,980.00 | $110,820.00 | $4,262.31 | $18,000 |
| $190,000 | $51,000.00 | $3,780.00 | $135,220.00 | $5,200.77 | $22,800 |
| $250,000 | $77,920.00 | $4,980.00 | $167,100.00 | $6,426.92 | $30,000 |
Income tax is after the low income tax offset. Fortnightly figures divide the annual amount by 26.
Frequently asked questions
How much tax do I pay on A$60,000 in Australia in 2026–27?
As an Australian resident with no other income you pay about $8,105.00 income tax (after the low income tax offset and the A$1,000 standard deduction) and $1,180.00 Medicare levy, so your take-home pay is about $50,715.00 a year or $1,950.58 a fortnight.
What is the take-home pay on A$100,000?
About $77,800.00 a year ($2,992.31 a fortnight): income tax $20,220.00 and Medicare levy $1,980.00. With a HELP debt the compulsory repayment adds $4,420.80, leaving $73,379.20. Your employer also pays $12,000.00 super on top.
What changed in the tax rates on 1 July 2026?
The first resident tax rate fell from 16% to 15% for income between A$18,201 and A$45,000. Everyone earning more than A$45,000 saves $268 a year compared with 2025–26. The other rates (30%, 37%, 45%) and thresholds are unchanged. A further cut to 14% is legislated from 1 July 2027.
What is the A$1,000 standard deduction?
From 2026–27, Australian residents who earn salary or wages can deduct a flat $1,000 for work-related expenses without keeping receipts. If you claim actual work-related expenses (car, tools, travel and similar), the standard deduction is reduced by those amounts, so in effect you get the larger of the two. It is claimed in your tax return.
How is the Medicare levy calculated?
The Medicare levy is 2% of taxable income. Singles pay nothing if their taxable income is $28,011 or less; between $28,011 and $35,013 the levy is limited to 10% of the amount above $28,011. These are the thresholds legislated for 2025–26 and later years; the government usually updates them in the next Budget.
Do I have to pay the Medicare levy surcharge?
Only if you don't have appropriate private hospital cover and your income for MLS purposes is above $105,000 (singles, 2026–27). The surcharge is 1%, 1.25% or 1.5% of your whole income, on top of the 2% Medicare levy. On A$120,000 it costs about $1,190.00 a year.
How much HELP do I repay in 2026–27?
Since 2025–26 HELP repayments are marginal: nothing until your repayment income exceeds $69,528, then 15c for each dollar up to $129,717 and 17c for each dollar above, but never more than 10% of your total repayment income. On a A$90,000 salary (taxable income $89,000) the repayment is about $2,920.80.
Is super taken out of my pay?
No. The super guarantee (12% of your ordinary earnings) is paid by your employer into your super fund on top of your salary. If your job is advertised as a "package including super", the salary you are paid is lower: a A$100,000 package is about $89,285.71 salary plus $10,714.29 super.
Does the tax-free threshold change my take-home pay?
Over a full year, no. Claiming the tax-free threshold only changes how much your employer withholds from each pay. If you have two jobs and claim it from only one, more tax is withheld from the second job, but the tax you finally owe is worked out on your total income in your tax return.
How are foreign residents taxed?
Foreign residents for tax purposes have no tax-free threshold and pay 30% from the first dollar up to A$135,000, then 37% and 45%. They are not entitled to the low income tax offset or the standard deduction and do not pay the Medicare levy.
Official sources
- Income Tax Rates Act 1986, Schedule 7 (resident and non-resident rates for 2025–26, 2026–27 and 2027–28) — Federal Register of Legislation
- ATO: Tax rates – Australian residents
- ATO: Tax rates – foreign residents
- Income Tax Assessment Act 1997 — s 61-115 low income tax offset, s 25-130 standard deduction
- Treasury Laws Amendment (Tax Reform No. 1) Act 2026 — standard deduction from 2026–27
- ATO: Low income tax offset
- Medicare Levy Act 1986 — 2% rate, low-income threshold and phase-in limit
- Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026, Schedule 5 — Medicare levy thresholds
- ATO: Medicare levy
- ATO: Medicare levy reduction for low-income earners
- Private Health Insurance Ombudsman: Medicare levy surcharge thresholds 2026–27
- ATO: Medicare levy surcharge income, thresholds and rates
- Higher Education Support Act 2003 — s 154-20 HELP repayments
- Notification of the HELP minimum repayment income for 2026–27 (Department of Education)
- ATO: Study and training loan repayment thresholds and rates
- Superannuation Guarantee (Administration) Act 1992 — 12% charge percentage, maximum contributions base
- ATO: Super guarantee rates
- ATO: Maximum contributions base
Last checked: 6 October 2026
Glossary
Gross salary
The figure agreed in the contract, before any deduction. It is the number on the employment record and the starting point of every payroll calculation.
Net salary
What is left after the compulsory deductions. It stays an estimate until the deductions written into your own contract are added, such as health cover, commuting allowances, alimony and advances.
Effective rate
How much the deduction represents of the whole salary, as a percentage. It is always lower than the top bracket rate, because the lower slices were charged at lower rates.
Marginal rate
The rate that applies to the next unit of gross pay, that is, the rate of the bracket the salary sits in. It answers how much of a pay rise you actually keep.
Contribution ceiling
The highest salary on which the employee pays social security. Above it the deduction stops growing in money terms, so the effective rate starts falling as the salary rises.
Statutory minimum wage
The pay floor set by law, which no contract may undercut. Each country sets it by the hour, by the day or by the month, and the number of annual payments differs from country to country.