Income Tax Calculator Australia โ FY 2025-26
Calculate your take-home pay after income tax, Medicare levy, and HELP repayment. Stage 3 tax cuts applied (16% and 30% rates). Compare with pre-Stage 3 rates. See your pay per week, fortnight, or month. Updated for FY 2025-26.
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How to Use This Calculator
Tax Breakdown tab
Enter your annual gross salary, select your residency status (Australian Resident, Non-Resident, or Working Holiday Maker), and indicate whether you have private hospital cover and a HELP/HECS debt. The calculator shows your take-home pay, total tax, effective tax rate, Medicare levy, and LITO benefit.
Pay Period tab
Same inputs as Tax Breakdown, plus your pay frequency (Weekly, Fortnightly, or Monthly). See your net pay per pay cycle, tax withheld, employer super contribution (12% SG), and HELP repayment per period if applicable.
Compare Years tab
Enter your salary to compare tax under the current Stage 3 rates (FY 2024-25 and FY 2025-26) against the old pre-Stage 3 rates (19% and 32.5%). See your annual saving from the Stage 3 tax cuts.
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All inputs are encoded in the URL. Click Share to send your exact calculation to your accountant or colleagues.
The Formula
$0 – $18,200: Nil
$18,201 – $45,000: 16 cents per $1 over $18,200
$45,001 – $135,000: $4,288 + 30 cents per $1 over $45,000
$135,001 – $190,000: $31,288 + 37 cents per $1 over $135,000
$190,001+: $51,638 + 45 cents per $1 over $190,000
LITO (Low Income Tax Offset):
Income ≤ $37,500: $700
$37,501 – $45,000: $700 − 5c per $1 over $37,500
$45,001 – $66,667: $325 − 1.5c per $1 over $45,000
Above $66,667: $0
Medicare Levy:
2% of taxable income (reduced if income $26,001–$32,500; exempt if ≤ $26,000)
Take-Home Pay:
Take-Home = Gross Salary − Income Tax − Medicare Levy − MLS − HELP Repayment
Worked Example
Salary of $90,000 — Australian Resident, has private health, no HELP
Step 1: Income tax calculation
Step 2: Offsets and levies
Step 3: Final result
Verdict: On a $90,000 salary, you take home $70,412 after tax and Medicare. Your employer pays an additional $10,800 into your super. Under the old pre-Stage 3 rates, you would have paid $21,517 in tax — the Stage 3 cuts save you $1,929 per year.
Tax Rates at a Glance (FY 2025-26)
Resident tax brackets (Stage 3)
| Taxable Income | Rate | Tax on Bracket |
|---|---|---|
| $0 – $18,200 | 0% | $0 |
| $18,201 – $45,000 | 16% | $4,288 |
| $45,001 – $135,000 | 30% | $27,000 |
| $135,001 – $190,000 | 37% | $20,350 |
| $190,001+ | 45% | 45c per $1 |
Stage 3 tax cuts effective 1 July 2024. 19% → 16%, 32.5% → 30%. LMITO expired after FY 2022-23.
Non-resident tax brackets
| Taxable Income | Rate |
|---|---|
| $0 – $135,000 | 32.5% |
| $135,001 – $190,000 | 37% |
| $190,001+ | 45% |
No tax-free threshold. No LITO. No Medicare levy.
Medicare levy and surcharge
| Component | Rate | Condition |
|---|---|---|
| Medicare levy | 2% | Of taxable income |
| Low-income exemption | 0% | Income ≤ $26,000 |
| Phase-in range | 10% of excess | $26,001 – $32,500 |
| MLS Tier 1 | 1.0% | $93,001 – $108,000 (no private health) |
| MLS Tier 2 | 1.25% | $108,001 – $144,000 |
| MLS Tier 3 | 1.5% | $144,001+ |
LITO (Low Income Tax Offset)
| Taxable Income | LITO Amount |
|---|---|
| Up to $37,500 | $700 |
| $37,501 – $45,000 | $700 − 5c per $1 over $37,500 |
| $45,001 – $66,667 | $325 − 1.5c per $1 over $45,000 |
| Above $66,667 | $0 |
LITO applies to residents only. Applied automatically at tax time.