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Adult Income Tax Rates - Residents
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If you are a resident for Australian tax purposes for the full year the following rates apply.
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Calculators
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Taxable Incomes for Various Average Tax Rates
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| Average Tax Rates |
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| including LITO, LAMITO, Medicare Levy and Budget Repair Levy |
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| Australian Resident Adults |
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| Average |
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Taxable Income |
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| Tax Rate |
2019/2020 |
2018/2019 |
2017/2018 |
2016/2017 |
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| 0% |
$21,884 |
$21,884 |
$20,542 |
$20,542 |
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| 5% |
$26,658 |
$26,658 |
$25,421 |
$25,286 |
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| 10% |
$37,476 |
$37,476 |
$35,485 |
$35,485 |
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| 15% |
$50,158 |
$50,158 |
$45,015 |
$45,015 |
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| 20% |
$65,832 |
$65,832 |
$59,082 |
$59,082 |
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| 25% |
$95,783 |
$95,783 |
$88,343 |
$88,343 |
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| 27.5% |
$112,297 |
$112,297 |
$107,548 |
$107,548 |
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| 30% |
$138,922 |
$138,922 |
$137,422 |
$137,422 |
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| 35% |
$224,192 |
$224,192 |
$223,067 |
$216,915 |
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| 40% |
$384,329 |
$384,329 |
$382,400 |
$337,423 |
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| 45% |
$1,345,150 |
$1,345,150 |
$1,338,400 |
$759,200 |
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Spouse Details - what if they won't tell you
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2024/2025
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Taxable income
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Tax on this income
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$0 – $18,200
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Nil
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$18,201 – $45,000
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19c for each $1 over $18,200
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$45,001 – $200,000
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$5,092 plus 30c for each $1 over $45,000
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Over $200,000
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$51,592 plus 45c for each $1 over $200,000
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The above rates do not include:
> the Medicare levy or
> the effect of Income Tax Offsets.
These rates apply to individuals who:
> are residents of Australia for tax purposes for the whole financial year, and
> are 18 years and over on 30 June, or
> are resident minors who are ‘excepted persons’, or
> is the ‘excepted income’ of resident minors.
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2020/2021 to 2023/2024
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Taxable income
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Tax on this income
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$0 – $18,200
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Nil
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$18,201 – $45,000
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19c for each $1 over $18,200
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$45,001 – $120,000
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$5,092 plus 32.5c for each $1 over $45,000
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$120,001 – $180,000
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$29,467 plus 37c for each $1 over $120,000
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Over $180,000
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$51,667 plus 45c for each $1 over $180,000
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The above rates do not include:
> the Medicare levy or
> the effect of Income Tax Offsets.
These rates apply to individuals who:
> are residents of Australia for tax purposes for the whole financial year, and
> are 18 years and over on 30 June, or
> are resident minors who are ‘excepted persons’, or
> is the ‘excepted income’ of resident minors.
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2018/2019 to 2019/2020
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Taxable income
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Tax on this income
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$0 – $18,200
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Nil
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$18,201 – $37,000
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19c for each $1 over $18,200
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$37,001 – $90,000
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$3,572 plus 32.5c for each $1 over $37,000
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$90,001 – $180,000
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$20,797 plus 37c for each $1 over $90,000
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Over $180,000
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$54,097 plus 45c for each $1 over $180,000
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The above rates do not include:
> the Medicare levy or
> the effect of Income Tax Offsets.
These rates apply to individuals who:
> are residents of Australia for tax purposes for the whole financial year, and
> are 18 years and over on 30 June, or
> are resident minors who are ‘excepted persons’, or
> is the ‘excepted income’ of resident minors.
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2017/2018
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Taxable income
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Tax on this income
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$0 – $18,200
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Nil
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$18,201 – $37,000
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19c for each $1 over $18,200
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$37,001 – $87,000
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$3,572 plus 32.5c for each $1 over $37,000
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$87,001 – $180,000
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$19,822 plus 37c for each $1 over $87,000
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Over $180,000
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$54,232 plus 45c for each $1 over $180,000
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The above rates do not include:
> the Medicare levy or
> the effect of Income Tax Offsets.
These rates apply to individuals who:
> are residents of Australia for tax purposes for the whole financial year, and
> are 18 years and over on 30 June, or
> are resident minors who are ‘excepted persons’, or
> is the ‘excepted income’ of resident minors.
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2017/2018 - The Real Tax Rates and Thresholds after applying the LITO and Medicare levy
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2016/2017
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Taxable income
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Tax on this income
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$0 – $18,200
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Nil
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$18,201 – $37,000
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19c for each $1 over $18,200
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$37,001 – $87,000
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$3,572 plus 32.5c for each $1 over $37,000
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$87,001 – $180,000
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$19,822 plus 37c for each $1 over $87,000
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Over $180,000
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$54,232 plus 47c for each $1 over $180,000
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The above rates include the Temporary Budget Repair Levy.
The above rates do not include:
> the Medicare levy or
> the effect of Income Tax Offsets.
These rates apply to individuals who:
> are residents of Australia for tax purposes for the whole financial year, and
> are 18 years and over on 30 June, or
> are resident minors who are ‘excepted persons’, or
> is the ‘excepted income’ of resident minors.
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2016/2017 - The real tax rates after applying LITO and the Medicare Levy
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| Taxable |
Tax & |
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Marginal |
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| Income |
Medicare |
Next |
Tax Rate |
Reason |
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| $0 |
$0 |
$18,200 |
0% |
LITO kicks in after $18,200 |
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| $18,200 |
$0 |
$3,455 |
0% |
19% Marginal Tax Rate starts at $18,200 |
| $20,542 |
$0 |
$1,113 |
19.0% |
LITO eliminates any tax |
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| $21,655 |
$211 |
$5,414 |
29.0% |
10% Medicare Levy Rate starts at $21,655 |
| $27,069 |
$1,781 |
$9,931 |
21.0% |
2% Medicare Levy Rate starts at $27,069 |
| $37,000 |
$3,867 |
$0 |
21.0% |
LITO maximum offset reduces after $37,000 |
| $37,000 |
$3,867 |
$29,667 |
36.0% |
32.5% Marginal Tax Rate starts at $37,000 |
| $66,667 |
$14,547 |
$20,333 |
34.5% |
LITO cuts out at $66,667 |
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| $87,000 |
$21,562 |
$93,000 |
39.0% |
37% Marginal Tax Rate starts at $87,000 |
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| The Marginal Tax Rate between $18,200 and $37,000 is 20.6% |
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| The Marginal Tax Rate between $20,542 and $37,000 is 23.5% |
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| The Marginal Tax Rate between $37,000 and $87,000 is 35.4% |
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| The marginal tax rates above includes the Medicare Levy , if applicable. |
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| The excessive marginal tax rates are caused by the interaction of 2 thresholds |
| Medicare Levy and Low income tax offset (LITO). |
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| Taxpayers should consider other available marginal tax rates. |
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| The above table assumes that the taxpayer is single and not entitled to any other offsets |
| and that they have adequate private health insurance to avoid the Medicare Surcharge |
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2015/2016 and 2014/2015
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2015/2016 - The real tax rates after applying LITO and the Medicare Levy
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2014/2015 - The real tax rates after applying the LITO and Medicare Levy
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2012/2013, 2013/2014
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2012/2013, 2013/2014 - The real tax rates after applying the LITO and Medicare Levy
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2010/2011, 2011/2012
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2011/2012 -The real tax rates after applying LITO and the Levies
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2010/2011 - The real tax rates after applying LITO and Medicare Levy
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2009/2010
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2009/2010 - The real tax rates after applying LITO and Medicare Levy
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2008/2009
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2007/2008
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2006/2007
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2000 to 2006
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1984 to 1999
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Residency Issues
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Links to expert information on this topic
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This page was last edited on 22 December 2020
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