What is the Medicare levy rate for 2025-26?

The Medicare levy is 2% of your taxable income. Low-income earners may qualify for a reduction or exemption. The Medicare Levy Surcharge (1-1.5%) applies to high earners without private hospital cover.

Australian Tax Tables 2025-26 — Weekly, Fortnightly, Monthly PAYG

Looking for the current year?

This page covers 2025-26 (1 July 2025 – 30 June 2026) — use it when preparing or lodging your 2025-26 tax return. For pays from 1 July 2026, use the 2026-27 tables:

ATO weekly tax table 2026-27 → ATO fortnightly tax table 2026-27 →

Last updated: April 2026 | Effective: 1 July 2025 – 30 June 2026

Download the 2025-26 tax tables (PDF) Complete reference — brackets, Medicare, HELP, offsets, super. Printable single file.

Download PDF

Need the new financial year instead? Download the 2026-27 tax tables (PDF) — includes the 15% second bracket and indexed super caps effective 1 July 2026.

Income tax rates – Australian residents

These rates apply to individuals who are Australian residents for tax purposes.

Taxable income	Tax 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

Income Tax Calculator Enter your salary and see the exact breakdown Marginal Tax Rates Understand effective vs marginal rates on your income Tax Return Calculator Estimate your refund or tax owing before you lodge

Note: These rates do not include the 2% Medicare levy. Learn about marginal tax rates →

Foreign residents

Taxable income	Tax 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 do not pay Medicare levy and have no tax-free threshold.

Medicare levy

Standard rate

Medicare levy rate

2% of taxable income

Low-income thresholds (reduction applies)

Category	No levy payable	Reduced levy (shade-in)
Singles	Up to $28,011	$28,012 – $35,013
Families	Up to $47,238	$47,239 – $59,047
Seniors (single, SAPTO)	Up to $44,268	$44,269 – $55,335
Seniors (family, SAPTO)	Up to $61,623	$61,624 – $77,028

Family lower threshold increases by $4,338 and upper threshold by $5,423 for each dependent child.

Medicare Levy Surcharge (no private hospital cover)

Income (singles)	Income (families)	MLS rate
$0 – $101,000	$0 – $202,000	0%
$101,001 – $118,000	$202,001 – $236,000	1.0%
$118,001 – $158,000	$236,001 – $316,000	1.25%
$158,001+	$316,001+	1.5%

Family thresholds increase by $1,500 for each dependent child after the first.

HELP / HECS repayment thresholds

From 2025-26, HELP repayments use a marginal rate system. You only pay on income above the minimum threshold, not on your total income.

Repayment income	Repayment calculation
$0 – $67,000	Nil
$67,001 – $125,000	15c for each $1 over $67,000
$125,001 – $179,285	$8,700 plus 17c for each $1 over $125,000
$179,286 and above	10% of total repayment income

Example: Income of $80,000

Under the new marginal system, you pay 15% of income above $67,000:
Repayment = 15% × ($80,000 - $67,000) = $1,950

Previously, this would have been $2,800 (3.5% of total income).

Repayment income = taxable income + net investment losses + reportable fringe benefits + reportable super contributions. Calculate your HELP repayment →

Tax offsets

Low Income Tax Offset (LITO)

Taxable income	Offset amount
$0 – $37,500	$700
$37,501 – $45,000	$700 minus 5c for each $1 over $37,500
$45,001 – $66,667	$325 minus 1.5c for each $1 over $45,000
$66,668+	Nil

Seniors and Pensioners Tax Offset (SAPTO)

Status	Maximum offset	Shade-out threshold
Single	$2,230	$32,279 – $50,119
Couple (each)	$1,602	$28,974 – $41,790
Couple (separated by illness)	$2,040	$31,279 – $47,599

Superannuation thresholds

Item	2025-26
Superannuation Guarantee rate	12%
Concessional contributions cap	$30,000
Non-concessional contributions cap	$120,000
Division 293 threshold	$250,000
Transfer balance cap	$2,000,000
Total super balance for NCCs	$2,000,000
CGT cap amount	$1,780,000
Low rate cap amount	$235,000
Government co-contribution income thresholds	$47,488 – $62,488

Super contributions tax: 15% (or 30% if Division 293 applies). Calculate your super contributions →

PAYG withholding – weekly tax table

For pays from 1 July 2026, use the 2026-27 weekly tax table — the amounts below are the 2025-26 edition.

Sample weekly withholding amounts for employees who have claimed the tax-free threshold.

Weekly earnings	Tax withheld	Effective rate
$350 ($18,200 p.a.)	$0	0%
$500 ($26,000 p.a.)	$18	3.6%
$750 ($39,000 p.a.)	$68	9.1%
$1,000 ($52,000 p.a.)	$148	14.8%
$1,500 ($78,000 p.a.)	$308	20.5%
$2,000 ($104,000 p.a.)	$478	23.9%
$2,500 ($130,000 p.a.)	$648	25.9%
$3,000 ($156,000 p.a.)	$841	28.0%
$4,000 ($208,000 p.a.)	$1,254	31.4%

Amounts include Medicare levy. Actual withholding may vary based on PAYG declarations. Calculate your PAYG withholding → For fortnightly-specific lookup amounts, see the fortnightly tax table 2026.

Key tax dates 2025-26

Date	Event
1 July 2025	2025-26 financial year begins
28 July 2025	Q4 BAS due (quarterly lodgers)
28 October 2025	Q1 BAS due
31 October 2025	Individual tax return due (self-lodgers)
28 February 2026	Q2 BAS due
15 May 2026	Tax agent lodgement deadline (most clients)
28 May 2026	Q3 BAS due
30 June 2026	2025-26 financial year ends

Lodge on time and get your refund sooner. Use the tax return calculator to estimate your refund or tax owing before you lodge.

Which tax table do I need?

Your situation	Where to go
Paid weekly, need this pay run's amount	ATO weekly tax table 2026-27
Paid fortnightly, need this pay run's amount	ATO fortnightly tax table 2026-27
Paid monthly	ATO NAT 1007 monthly tax table — estimate with the PAYG withholding calculator
Preparing or lodging your 2025-26 tax return	Stay here — the tables above are the 2025-26 edition
Comparing what changed between the two years	2025-26 vs 2026-27 tax changes

Frequently asked questions

Is this the current ATO tax table?

This page covers the 2025-26 tax year (1 July 2025 – 30 June 2026) — use it when preparing or lodging your 2025-26 tax return. For pays from 1 July 2026, see the 2026-27 weekly tax table and 2026-27 fortnightly tax table, or the tax changes 2026-27 guide for what's different.

What are the tax brackets for 2025-26?

For 2025-26, Australian residents pay: 0% on $0-$18,200, 16% on $18,201-$45,000, 30% on $45,001-$135,000, 37% on $135,001-$190,000, and 45% on income over $190,000. Plus 2% Medicare levy on most taxable income.

What is the tax-free threshold?

The tax-free threshold is $18,200 for Australian residents. If you earn less than this amount, you pay no income tax. This threshold has remained unchanged since 2012-13.

When do the Stage 3 tax cuts apply?

The Stage 3 tax cuts took effect from 1 July 2024 and continue for 2025-26. Key changes included reducing the 19% rate to 16%, reducing 32.5% to 30%, and increasing the thresholds for the 37% and 45% brackets.

What is the Medicare levy?

The Medicare levy is 2% of your taxable income, used to fund Australia's public health system. Low-income earners may qualify for a reduction or exemption. High earners without private hospital cover pay the Medicare Levy Surcharge (1-1.5%) on top.

What is the HELP repayment threshold?

For 2025-26, compulsory HELP repayments start when your repayment income exceeds $67,000. The new marginal rate system means you only pay on income above this threshold (15-17%), not a flat rate on your total income. Maximum rate is 10% for incomes above $179,286.

Related tax references

Australian Tax Brackets 2025-26 — detailed bracket guide with worked examples
Marginal Tax Rates Australia — understand your marginal vs average rate