SALARY & TAX · AUSTRALIA
Australia Salary Tax Calculator 2025–26
The Australian 2025–26 income year runs from 1 July 2025 to 30 June 2026.
Salary details
Supported scope: full-year Australian resident, single, no dependants, no Medicare Levy exemption, no special deductions or salary sacrifice.
Estimated take-home pay
Annual tax estimate; actual PAYG withholding and tax-return results may differ.
Annual deduction breakdown
Australia tax rates 2025–26
This estimate applies the verified Australian resident rates: no tax up to AUD 18,200, then 16% to AUD 45,000, 30% to AUD 135,000, 37% to AUD 190,000 and 45% above AUD 190,000.
Tax-free threshold and LITO
The resident tax-free threshold is AUD 18,200. LITO is a non-refundable offset of up to AUD 700 and phases out under the published 2025–26 thresholds. It cannot reduce income tax below zero.
Medicare Levy
The standard 2% Medicare Levy is estimated for a full-year Australian resident who is single, has no dependants and has no Medicare exemption. The low-income phase-in uses the official AUD 27,222 lower threshold and AUD 34,027 full-levy point.
Employer Superannuation
The Super Guarantee is 12% from 1 July 2025. It is an employer contribution and is not deducted from the employee net salary. The estimate uses the annual equivalent of the official quarterly maximum base and notes that exact quarterly earnings distribution can affect high-income SG.
Not included in this estimate
- Medicare Levy Surcharge
- HELP, HECS and other study-loan repayments
- Foreign-resident and working-holiday-maker rates
- Personal deductions, salary sacrifice and special Medicare exemptions
- Family Medicare thresholds, spouse and dependant rules
Official sources
Rules are based on official ATO/Treasury resident-rate material, ATO LITO guidance, ATO Medicare Levy thresholds and ATO Super Guarantee tables.
Frequently asked questions
What is the Australian income year 2025–26?
It runs from 1 July 2025 to 30 June 2026.
What does this calculator include?
It estimates resident income tax, the Low Income Tax Offset, the standard Medicare Levy for a full-year single resident with no dependants, and employer Super Guarantee separately.
What is LITO?
The Low Income Tax Offset is a non-refundable offset. For 2025–26 it can be up to AUD 700 and phases out under the published ATO thresholds.
Is the Medicare Levy included?
Yes. This version uses the standard single/no-dependants/full-year resident assumptions and the published 2025–26 low-income phase-in.
Is the Medicare Levy Surcharge included?
No. MLS depends on private hospital cover and family/income-for-MLS facts that this simple estimate does not collect.
Is HELP or HECS included?
No. Study-loan repayment is not included in this estimate.
Is employer super deducted from net salary?
No. The salary input is gross salary excluding employer super, and estimated employer Super Guarantee is shown separately.
Does Australia have state income tax on salary?
This calculator does not apply a USA-style state income-tax deduction. State payroll tax is an employer-side matter and is not deducted from employee salary.