Australia income tax rates
Marginal income tax rates for individuals who are Australian residents for tax purposes, 2026-27 income year (1 July 2026 - 30 June 2027).
| Current value | 5 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-07-01 |
| In force until | 2027-06-30 |
| Official source | Income Tax Rates Act 1986 (Cth), Schedule 7 Part I (resident taxpayers), table applying to the 2026-27 year of income, as amended by the legislated staged rate reductions; consolidated text via the ATO Legal Database |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Bands are annual TAXABLE INCOME in AUD for a resident individual, for the income year 1 July 2026 to 30 June 2027 (Australia's tax year runs July-June). THE CHANGE THIS YEAR: the second bracket rate fell from 16% to 15% with effect from 1 July 2026 - stage 2 of a three-step legislated reduction (19% -> 16% from 1 July 2024, 16% -> 15% from 1 July 2026, 15% -> 14% from 1 July 2027). The 2027-28 table in Schedule 7 already reads 14%, so this 15% value is genuinely bounded and lapses on 30 June 2027 - effective_to is set accordingly. Thresholds (18,200 / 45,000 / 135,000 / 190,000) are NOT indexed to inflation in Australia and are unchanged. MEDICARE LEVY IS SEPARATE AND ADDITIONAL - deliberately NOT blended into these rates: 2% of taxable income under the Medicare Levy Act 1986, with a low-income phase-in (nil below the threshold, then a 10c-in-the-dollar shade-in). A Medicare Levy Surcharge of a further 1% / 1.25% / 1.5% applies to higher-income individuals and families without private hospital cover. A top-bracket resident therefore faces 45% + 2% = 47%, up to 48.5% with the surcharge. Also outside these bands and not blended in: the low income tax offset (LITO, up to AUD 700, phasing out to nil at AUD 66,667), the seniors and pensioners tax offset, HELP/HECS study and training loan repayments (an income-contingent repayment charged on 'repayment income', not a marginal tax rate), and the 15% superannuation contributions tax (30% under Division 293 for high earners). NON-RESIDENTS use a different Schedule 7 Part II scale with NO tax-free threshold: 30% from the first dollar to 135,000, then 37% and 45%, and no Medicare levy. Working holiday makers have their own scale (15% to 45,000). Minors' unearned income is taxed at penalty rates under Division 6AA. There is no state or territory personal income tax in Australia. ACCESS QUIRK: ato.gov.au (including the Legal Database) returns HTTP 403 and austlii.edu.au serves a bot-verification interstitial to automated fetchers; the Schedule 7 table was read via a plain-text rendering proxy of the ATO Legal Database URL above. The ATO's consumer-facing 'Tax rates - Australian resident' page had NOT yet been updated with a 2026-27 table as at 2026-07-20 (it stops at 2025-26), which is why the statute rather than the guidance page is cited.
Get it programmatically
curl https://ausref.dev/v1/au/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/au/income-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/au/income-taxOther Australia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate