Australian Income Tax Rates 2025-26 — ATO Tax Brackets & Calculator
Complete guide to Australian income tax brackets, marginal rates, Medicare Levy, Super Guarantee, and HECS-HELP thresholds for FY 2025-26.
This financial year ended 30 June 2026. These are the final confirmed ATO rates.
FY 2025-26 Income Tax Brackets — Australian Residents
| Taxable Income | Marginal Rate |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001+ | 45% |
Excludes Medicare Levy (2%). Resident rates only. Foreign resident rates differ.
Key 2025-26 Tax Figures at a Glance
Key Changes for FY 2025-26
- →Tax brackets unchanged from FY 2024-25 (16% first rate)
- →Super Guarantee rate increased to 12% from 1 July 2025 (final legislated rate)
- →HECS-HELP threshold raised to $67,000 with a new marginal repayment system
- →Medicare Levy remains 2% of taxable income
- →MLS thresholds indexed: singles threshold $101,000, family $202,000
Calculate Your 2025-26 Tax Refund or Debt
Enter your income, PAYG withheld, and deductions for an instant ATO-accurate estimate.
Open Tax Refund Calculator →Australian Tax 2025-26 — Frequently Asked Questions
What are the 2025-26 income tax rates?+
For FY 2025-26, Australian income tax rates are: 0% up to $18,200; 16% from $18,201 to $45,000; 30% from $45,001 to $135,000; 37% from $135,001 to $190,000; and 45% above $190,000. These rates are unchanged from FY 2024-25.
What is the Super Guarantee rate in 2025-26?+
The Super Guarantee rate reached its final legislated rate of 12% in FY 2025-26, effective from 1 July 2025. This is the last scheduled SG rate increase — employers must now contribute 12% of ordinary time earnings to eligible employees' superannuation funds.
What is the Medicare Levy Surcharge threshold for 2025-26?+
The Medicare Levy Surcharge applies to singles earning above $101,000 and families earning above $202,000 who do not hold eligible private hospital cover. Surcharge rates range from 1% to 1.5% on top of the standard 2% Medicare Levy.
What is the HECS-HELP repayment threshold for 2025-26?+
The HECS-HELP repayment income threshold for FY 2025-26 is $67,000. From 2025-26 a marginal system applies: you repay only on income above $67,000, at 15% ($67,001–$125,000), 17% ($125,001–$179,285) and 10% above $179,285.
When is the 2025-26 tax return due?+
FY 2025-26 tax returns cover income earned from 1 July 2025 to 30 June 2026. Lodgement opens from 1 July 2026. The self-lodgement deadline is 31 October 2026. Tax agent clients may have until May 2027 depending on their agent's lodgement program.
Australian Tax Rates — Other Years
Tax rates are based on ATO published information. This page provides general information only and does not constitute tax advice. Consult a registered tax agent for advice specific to your circumstances.