Australia resident income tax rates 2026-27
This guide reproduces the ATO resident tax table for the 2026-27 income year, shows the tax on each band and records the Medicare levy exclusion.
On this page
| Figure | Value |
|---|---|
| Up to $18,200 | NilAustralian Taxation Office: Tax rates - Australian resident |
| $18,201 to $45,000 | 15c for each $1 over $18,200Australian Taxation Office: Tax rates - Australian resident |
| $45,001 to $135,000 | $4,020 plus 30c for each $1 over $45,000Australian Taxation Office: Tax rates - Australian resident |
| $135,001 to $190,000 | $31,020 plus 37c for each $1 over $135,000Australian Taxation Office: Tax rates - Australian resident |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000Australian Taxation Office: Tax rates - Australian resident |
Who these rates are for
The ATO publishes resident tax rates for income years from 2027 back to 1984 and states: use these tax rates if you were both an Australian resident for tax purposes for the full year and entitled to the full tax-free threshold. Australian Taxation Office: Tax rates - Australian resident (opens in a new tab).
The table reproduced here is the resident table for the 2026-27 income year, which the ATO labels Resident tax rates 2026-27.
The guide states the published rates only. It does not work out tax on any personal income, and it does not decide residency or threshold questions.
How to read the table
The table pairs each taxable income band with the tax on that income. The first band is taxable income up to $18,200, and the tax column there reads Nil.
The remaining bands give a base amount plus an amount in cents for each $1 over the band's lower limit; the ATO prints, for example, $4,020 plus 30c for each $1 over $45,000. Australian Taxation Office: Tax rates - Australian resident (opens in a new tab).
The bands run upward without gaps: a taxable income of $190,001 or more falls in the last band, whose tax is a base amount plus 45c for each $1 over $190,000.
The rates exclude the Medicare levy
The above rates do not include the Medicare levy of 2%. Australian Taxation Office: Tax rates - Australian resident (opens in a new tab).
The ATO page also notes that these rates don't include the Medicare levy or the Medicare levy surcharge. This guide states no levy threshold and no surcharge rate; the Medicare levy and surcharge guide covers those questions.
Reading alongside related guides
Related guides on this site read alongside this table: the low income tax offset guide, the Medicare levy and surcharge guide, and the tax-free threshold and multiple jobs guide.
This guide is a general explanation of the published resident rates. It is not personal tax advice, and a registered tax professional can confirm individual circumstances.