Resident Individual Tax Rates
These rates apply to individuals who are residents of Australia for tax purposes.
Calculators
A simple tax calculator is available to help you calculate the tax on your taxable income. The comprehensive tax calculator also takes into account Medicare levy, HECS/ SFSS repayments, tax offsets and tax credits to give you an estimate of the amount of your tax refund or debt.
Tax deducted from my pay
If you want to know how much your employer (or other payer) is required to withhold from payments to you, use the Tax withheld calculator.
2009/2010
| 2009/2010 Thresholds |
Tax on this income |
| 0 – $6,000 |
Nil |
| $6,001 – $35,000 |
15c for each $1 over $6,000 |
| $35,001 – $80,000 |
$4,350 plus 30c for each $1 over $35,000 |
| $80,001 – $180,000 |
$17,850 plus 38c for each $1 over $80,000 |
| Over $180,000 |
$55,850 plus 45c for each $1 over $180,000 |
2008/2009
| 2008/2009 Thresholds |
Tax on this income |
| 0 – $6,000 |
Nil |
| $6,001 – $34,000 |
15c for each $1 over $6,000 |
| $34,001 – $80,000 |
$4,200 plus 30c for each $1 over $34,000 |
| $80,001 – $180,000 |
$18,000 plus 40c for each $1 over $80,000 |
| Over $180,000 |
$58,000 plus 45c for each $1 over $180,000 |
2007/2008
| 2007/2008 Thresholds |
Tax on this income |
| 0 – $6,000 |
Nil |
| $6,001 – $30,000 |
15c for each $1 over $6,000 |
| $30,001 – $75,000 |
$3,600 plus 30c for each $1 over $30,000 |
| $75,001 – $150,000 |
$17,100 plus 40c for each $1 over $75,000 |
| Over $150,000 |
$47,100 plus 45c for each $1 over $150,000 |
2006/2007
| 2006/2007 Thresholds |
Tax on this income |
| 0 – $6,000 |
Nil |
| $6,001 – $25,000 |
15c for each $1 over $6,000 |
| $25,001 – $75,000 |
$2,850 plus 30c for each $1 over $25,000 |
| $75,001 – $150,000 |
$17,850 plus 40c for each $1 over $75,000 |
| Over $150,000 |
$47,850 plus 45c for each $1 over $150,000 |
2005/2006
| 2005/2006 Thresholds |
Tax on this income |
| 0 – $6,000 |
Nil |
| $6,001 – $21,600 |
15c for each $1 over $6,000 |
| $21,601 – $63,000 |
$2,340 plus 30c for each $1 over $21,600 |
| $63,001 – $95,000 |
$14,760 plus 42c for each $1 over $63,000 |
| Over $95,000 |
$28,200 plus 47c for each $1 over $95,000 |
Notes on tax rates
- Taxable income includes capital gains
- Medicare levy currently 1.5% of taxable income is not included
- Resident individuals are entitled to a refund of imputation credits that exceed the primary tax payable
- Resident individuals are entitled to the 50% discount on the disposal of assets that are held for at least 12 months
Children
If you are under the age of 18, and receive ‘unearned’ income (for example, investment income), special rates apply. Read Income of individuals under the age of 18.
