Australian Resident Personal Income Tax Rates
The tax rates in the tables below show the current Australian personal tax rates applying to both resident and non-resident individuals. The major difference between the two tax rates is that for residents the first $18,200 of income is tax free; while this "tax free threshold" does not apply to non-residents. Note that these tax rates do not include the Medicare Levy or Medicare Levy Surcharge; non-residents are not liable to pay the levy.
Australian Resident Personal Income Tax Rates
Resident Tax Rates 2026 - 2027
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201– $45,000 | 15c for each $1 over $18,200 |
| $45,001 - $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 - $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for every $1 over $190,000 |
Resident Tax Rates 2024 - 2026
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201– $45,000 | 16c for each $1 over $18,200 |
| $45,001 - $135,000 | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 - $190,000 | $31,288 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,638 plus 45c for every $1 over $190,000 |
Resident Tax Rates 2023 - 2024
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201– $45,000 | 19c for each $1 over $18,200 |
| $45,001 - $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 - $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for every $1 over $180,000 |
Resident Tax Rates 2022 - 2023, 2021 - 2022 and 2020 - 2021
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201– $45,000 | 19c for each $1 over $18,200 |
| $45,001 - $120,000 | $5,092 plus 32.5c for each $1 over $45,000 |
| $120,001 - $180,000 | $29,467 plus 37c for each $1 over $120,000 |
| $180,001 and over | $51,667 plus 45c for every $1 over $180,000 |
Resident Tax Rates 2018 - 2019 and 2019 - 2020
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201– $37,000 | 19c for each $1 over $18,200 |
| $37,001 - $90,000 | $3,572 plus 32.5c for each $1 over $37,000 |
| $90,001 - $180,000 | $20,797 plus 37c for each $1 over $90,000 |
| $180,001 and over | $54,097 plus 45c for every $1 over $180,000 |
Australian Non-Resident Personal Income Tax Rates
Resident Tax Rates 2024 - 2027
| Taxable income | Tax on this income |
|---|---|
| $0 – $135,000 | 30c for each $1 |
| $135,001 - $190,000 | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 and over | $60,850 plus 45c for every $1 over $190,000 |
Non-Resident Tax Rates 2023 - 2024
| Taxable income | Tax on this income |
|---|---|
| $0 - $120,000 | 32.5c for each $1 |
| $120,001 - $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for every $1 over $180,000 |
Non-Resident Tax Rates 2022 - 2023, 2021 - 2022 and 2020 - 2021
| Taxable income | Tax on this income |
|---|---|
| $0 - $120,000 | 32.5c for each $1 |
| $120,001 - $180,000 | $39,000 plus 37c for each $1 over $120,000 |
| $180,001 and over | $61,200 plus 45c for every $1 over $180,000 |
Non-Resident Tax Rates 2018 - 2018 - 2019 and 2019 - 2020
| Taxable income | Tax on this income |
|---|---|
| $0 - $90,000 | 32.5c for each $1 |
| $90,001 - $180,000 | $29,250 plus 37c for each $1 over $90,000 |
| $180,001 and over | $62,550 plus 45c for every $1 over $180,000 |
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