Tax reference

Australian tax rates for 2025-26

These are the tax-rate settings used by PayCalculator.online for 2025-26. They are shown separately from the live calculator so you can see what rules sit behind the estimate.

Financial year: 2025-07-01 to 2026-06-30

Standard Medicare levy model: 2%

Super guarantee assumption: 12%

Use the pay calculator Read methodology

Resident tax brackets

The table shows the marginal rate for each income slice. It does not mean your full income is taxed at the highest rate you reach.

$0 to $18,2000%Base $0

$18,200 to $45,00016%Base $0

$45,000 to $135,00030%Base $4,288

$135,000 to $190,00037%Base $31,288

$190,000 and over45%Base $51,638

Foreign resident tax brackets

The table shows the marginal rate for each income slice. It does not mean your full income is taxed at the highest rate you reach.

$0 to $135,00030%Base $0

$135,000 to $190,00037%Base $40,500

$190,000 and over45%Base $60,850

What is not shown in a tax bracket table

A tax-rate table is not the same as a complete pay estimate. Your final take-home pay can also be changed by Medicare levy, HELP repayments, salary sacrifice, deductions, allowances, tax-free threshold settings and payroll timing.

Medicare levy is modelled separately from income tax.

HELP repayment settings can materially reduce take-home pay.

Employer super is shown separately from bank-account pay.

Foreign resident settings can change the estimate dramatically.

HELP repayment bands used by the calculator

HELP and study loan repayments are handled separately from ordinary income tax. The calculator applies the supported repayment model when the HELP setting is switched on.

$0 to $67,0000%

$67,000 to $125,00015%

$125,000 to $179,28517%

$179,285 and over10%

Source references

These are the official or source reference pages used for the calculator rule files. Retrieved dates show when the rule file was last checked.

ATO tax rates - Australian residentsRetrieved 2026-07-10. Resident individual income tax rates used for 2024-25 and later published years.ATO tax rates - foreign residentsRetrieved 2026-07-10. Used as a source reference for this financial-year rule file.ATO study and training loan repayment thresholds and ratesRetrieved 2026-07-10. From 2025-26 onward, compulsory study loan repayments use marginal thresholds rather than a single percentage of total repayment income.ATO Medicare levyRetrieved 2026-07-10. First release applies the standard levy only and discloses the limitation.ATO Medicare levy surchargeRetrieved 2026-07-11. Used for family-aware annual Medicare levy surcharge planning estimates.ATO Division 293 taxRetrieved 2026-07-11. Used for annual high-income concessional contribution planning estimates.ATO super guarantee percentageRetrieved 2026-07-10. Used as a source reference for this financial-year rule file.

Common questions

Are these 2025-26 rates the same as take-home pay?

No. Tax brackets are only one part of take-home pay. Medicare levy, HELP repayments, super treatment, deductions and payroll settings can also change the result.

Why are resident and foreign resident rates shown separately?

Australian tax residency can materially change the tax estimate. The calculator lets users compare supported resident and foreign resident settings where relevant.

Does this page replace ATO guidance?

No. This page explains the calculator's assumptions and links to source references. Always check official guidance for important decisions.