15% flat tax on first $45,000 · 2025–26 ATO rates
15% flat tax on first $45,000.00 · Resident rates above · No Medicare Levy · No HECS repayment
Weekly
Before Tax
—
After Tax
—
Fortnightly
Before Tax
—
After Tax
—
Monthly *
Before Tax
—
After Tax
—
Annual
Before Tax
—
After Tax
—
* Monthly shown for reference only
Enter your salary to see the breakdown
How is my take-home pay calculated?
Your take-home pay is gross income minus income tax, Medicare Levy, and HECS repayment. Super is paid by your employer on top — it does not reduce your take-home pay.
Why does my result differ from my payslip?
Payslips use ATO PAYG withholding tables which round to weekly/fortnightly cycles. Small differences are normal and reconciled at tax return time.
Can I compare 2025-26 and 2026-27 rates?
Yes. Use the Tax Year selector above the calculator. From 1 July 2026, the $18,201–$45,000 bracket dropped from 16% to 15%, saving up to $268 per year.
Are these calculations an estimate?
Yes. Results are accurate estimates based on ATO rates. They do not account for individual deductions, salary sacrifice, or investment income. Consult a registered tax agent for personalised advice.
What are the 2026-27 income tax rates?
0% up to $18,200 · 15% on $18,201–$45,000 (reduced from 16%) · 30% on $45,001–$135,000 · 37% on $135,001–$190,000 · 45% above $190,000. Plus 2% Medicare Levy.
What is the Low Income Tax Offset (LITO)?
LITO provides up to $700 tax reduction for earners under $37,500, phasing out by $66,667. Applied automatically — no claim required.
What is PAYG withholding?
Your employer deducts estimated tax each pay cycle. The ATO reconciles the total when you lodge your tax return, resulting in a refund or bill.
What is the $1,000 instant tax deduction?
From 2026-27, workers can claim a $1,000 standard deduction without keeping receipts. It reduces taxable income when lodging your tax return.
When do HECS repayments start?
Repayments begin when income exceeds $67,000 (2025-26) or $69,528 (2026-27). Below the threshold, no repayment is required regardless of debt balance.
How does the marginal repayment system work?
From 2025-26, you only pay on income above the threshold — not your entire income. On $80,000 (2025-26): 15% of ($80,000 − $67,000) = $1,950/yr. Far less than the old system.
What was the 20% HECS debt reduction?
All HECS-HELP balances were automatically cut by 20% as at 1 June 2025. A $30,000 debt became $24,000. No action was required — ATO processed it automatically.
Does salary sacrifice reduce HECS repayments?
No. Reportable super contributions are added back to repayment income. Salary sacrifice does not reduce your HECS obligation.
What is the super rate in 2026-27?
12%. Your employer must contribute 12% of ordinary time earnings into your super fund. This is paid on top of your salary and does not reduce take-home pay.
Salary inclusive vs exclusive of super?
"$80,000 inclusive of super" = base $71,429 + $8,571 to super. "$80,000 plus super" = $80,000 base + $9,600 employer super contribution on top.
How are Working Holiday Makers taxed?
15% on the first $45,000. Above $45,000: resident rates apply (32.5% to $120,000, then 37%, then 45%). No Medicare Levy. No HECS repayment.
What is the tax-free threshold?
Australian residents can earn up to $18,200 tax-free. With LITO, the effective threshold is about $22,867. Non-residents and WHMs pay tax from dollar one.
How accurate is this calculator?
Very accurate for standard employees. Uses ATO official rates, the 2025-26/2026-27 HECS marginal system, and 12% SGC. Differences may occur with deductions, FBT, or investment income.
How often is the calculator updated?
Rates are reviewed each July when the ATO publishes new rates. An automated monitor checks for ATO changes and notifies the team. Report discrepancies using the feedback button.
Found an error?
Use the "Report an issue" button below the results. We review all feedback and update the calculator promptly.