Calculator › How it works
How we calculate your net pay
Net pay = taxable income − income tax − Medicare levy − HELP repayment. All figures are annual and converted to other pay periods (12 months, 26 fortnights, 52 weeks, 260 working days).
Resident tax rates 2026–27
| Taxable income | Rate |
|---|---|
| $0 – $18,200 | 0% |
| $18,200 – $45,000 | 15% |
| $45,000 – $135,000 | 30% |
| $135,000 – $190,000 | 37% |
| Over $190,000 | 45% |
Medicare levy
2% of taxable income for residents. The levy phases in at 10c per dollar above $27,222 until it reaches the full 2%.
Low income tax offset
Up to $700 for incomes at or under $37,500, reducing to $325 at $45,000 and to nil at $66,667.
HELP / HECS repayments
Uses the ATO marginal repayment system: nil up to $67,000, 15c per dollar from $67,000 to $125,000, $8,700 plus 17c per dollar to $179,285, then 10% of total income. Repayment income includes salary-sacrificed amounts.
Medicare levy surcharge
If you tick “no private hospital cover”, we add the surcharge on income for surcharge purposes (taxable income plus salary sacrifice): singles pay 1% above $101,000, 1.25% above $118,000 and 1.5% above $158,000. Couples and families use thresholds of $202,000, $236,000 and $316,000. The 2026–27 thresholds are carried forward from 2025–26.
Second jobs
Enter your main job income and we calculate tax on this job as the extra tax caused by adding it on top, so the tax-free threshold and lower brackets are not used twice.
Super
Employer super is 12% and is shown separately. It is not deducted from your take-home pay. Where your package includes super we divide by 1.12 to find base salary.
Limitations
- 2026–27 Medicare and HELP thresholds are carried forward from 2025–26 pending indexation, so treat them as estimates.
- Not included: dependants’ surcharge threshold adjustments, other offsets, deductions, other income, tax-free threshold claimed elsewhere, or payroll withholding variations.
- Employers withhold using ATO schedules, so a payslip can differ slightly; the difference settles when you lodge your tax return.