How much tax will I pay in Australia?

Last reviewed July 2026 · figures use official 2026-27 rates.

The short version: for 2026-27 you pay nothing on the first $18,200, then 15% up to $45,000, 30% up to $135,000, 37% up to $190,000, and 45% above that. Add a 2% Medicare levy on top. On a $90,000 salary that works out to about $17,520 in income tax plus $1,800 Medicare, leaving roughly $70,680 in your pocket.

The 2026-27 tax brackets

These are the rates for Australian residents for the year starting 1 July 2026.

Taxable incomeTax on this income
$0 to $18,200Nil
$18,201 to $45,00015c for each $1 over $18,200
$45,001 to $135,000$4,020 plus 30c for each $1 over $45,000
$135,001 to $190,000$31,020 plus 37c for each $1 over $135,000
$190,001 and over$51,370 plus 45c for each $1 over $190,000

The second bracket dropped from 16% to 15% on 1 July 2026, and it is legislated to fall again to 14% on 1 July 2027. Everyone earning above $45,000 passes through that band, so the cut is worth the same flat amount to every taxpayer above it. The income tax calculator does the full sum, including the Medicare levy and your take-home pay by week or fortnight.

The Medicare levy on top

Most people pay a 2% Medicare levy on their taxable income, and it is separate from the brackets above. If you earn under about $28,000 as a single you pay none, and it phases in gradually just above that. On $90,000 the levy is $1,800.

The Medicare levy surcharge, if you skip private cover

This one catches people out. If you earn above roughly $101,000 as a single (or $202,000 as a family) and you do not hold an appropriate level of private hospital cover, you pay an extra 1% to 1.5% surcharge on top of the ordinary levy. It is designed to push higher earners onto private cover. Often a basic hospital policy costs less than the surcharge would, which is the whole point. Check where you land with the Medicare levy surcharge calculator.

HECS and other study debts

A HECS-HELP debt does not change your tax, but it adds a separate compulsory repayment once your income passes the threshold, which is $69,528 for 2026-27. Under the marginal system you repay 15c on each dollar above that, not a flat percentage of your whole income. The HECS repayment calculator shows the amount and how long the debt takes to clear.

Division 293, if you are a high earner

If your income plus your concessional super contributions go over $250,000, an extra 15% tax applies to the contributions that sit above the line. It halves the usual tax break on super for top earners. It is a real cost, but salary sacrificing still beats taking the money as salary taxed at 47%. The Division 293 calculator works out whether it applies to you and how much.

A worked example on $90,000

Take a resident earning $90,000 with no HECS and standard settings.

ItemAmount
Income tax$17,520
Medicare levy (2%)$1,800
Total tax$19,320
Take-home pay$70,680
Per fortnightabout $2,718

That is an average tax rate of about 21.5%, even though the top dollar is taxed at 30%. The gap is the point most people miss: your marginal rate is not your actual rate, because the lower brackets always tax the first slices of your income more lightly.

Paying less, legally

The two levers most people can pull are super and deductions. Salary sacrificing into super shifts income from your marginal rate, up to 45%, down to the 15% contributions rate, so a dollar you would have paid a lot of tax on lands in super almost whole. Our salary sacrifice calculator shows the saving against the cost to your take-home pay. Beyond that, work-related deductions, income protection premiums and donations reduce your taxable income, but only genuine ones with records behind them. Understating income or inventing deductions is not planning, it is a problem waiting for an audit.

Your employer withholds tax through the year using PAYG tables, which assume your income is steady and know nothing about your deductions, second jobs or offsets. That is why your refund or bill at tax time is usually different from what the calculator shows for the year as a whole.

Common questions

How much tax do I pay on $90,000 in Australia?
On $90,000 for 2026-27 a resident pays about $17,520 in income tax plus $1,800 Medicare levy, so roughly $19,320 in total. That leaves take-home pay of about $70,680 a year, or around $2,718 per fortnight, before any HECS.
What are the tax brackets for 2026-27?
Nil up to $18,200, 15% 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. Most people also pay the 2% Medicare levy on top.
What is the tax-free threshold?
The first $18,200 you earn each year is tax-free if you are an Australian resident and claim the threshold with your main employer. With the Low Income Tax Offset you effectively pay no tax until about $22,600.
Is the Medicare levy included in the tax brackets?
No. The 2% Medicare levy is charged separately on top of the income tax from the brackets. A surcharge of 1% to 1.5% also applies to higher earners who do not hold private hospital cover.
How can I pay less tax legally?
The main levers are salary sacrificing into super, which shifts income to the 15% contributions rate, and claiming genuine work-related deductions with records to back them. Both lower your taxable income; inventing deductions does not and risks an audit.

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