{"country":"AU","series":"income-tax","value":[{"min":0,"max":18200,"rate":0},{"min":18201,"max":45000,"rate":15},{"min":45001,"max":135000,"rate":30},{"min":135001,"max":190000,"rate":37},{"min":190001,"max":null,"rate":45}],"unit":"AUD/year (taxable income, 2026-27 income year, resident individual)","effective_from":"2026-07-01","effective_to":"2027-06-30","last_confirmed":"2026-07-20","source":{"name":"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","url":"https://www.ato.gov.au/law/view/print?DocID=PAC/19860107/Sch7-PtI&PiT=99991231235958"},"notes":"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.","confidence":"primary","stale":false,"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}