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Marginal Tax Rate vs Effective Tax Rate

Understand the difference between the rate on your next dollar and the average rate across your income.

Marginal tax rate

Your marginal tax rate is the rate applied to income in your highest tax bracket. It does not mean every dollar you earn is taxed at that rate.

Effective tax rate

Your effective tax rate is the total modelled tax and compulsory repayments divided by taxable income. It is usually lower than the marginal rate.

Why it matters

Pay rises, bonuses and overtime are easier to understand when you distinguish the rate on additional income from the average rate on total income.