Income tax calculator
Enter your taxable income for the year (income minus deductions) to see the tax you owe and which bracket each dollar falls in.
| Bracket | Rate | Your income in it | Tax |
|---|
Resident tax rates 2026–27
| Taxable income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $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 |
Worked example: $80,000
Tax is $4,020 on the first $45,000, plus 30% of the $35,000 above it ($10,500), giving $14,520. No low income tax offset applies above $66,667. The Medicare levy adds $1,600, for a total of $16,120.
Questions
What are the tax brackets for 2026–27?
Nil up to $18,200; 15% from $18,201 to $45,000; 30% to $135,000; 37% to $190,000; and 45% above $190,000. The Medicare levy of 2% is on top.
What is the difference between marginal and average tax rate?
Your marginal rate is the rate on your next dollar of income. Your average rate is your total tax divided by your income, which is always lower because the first $18,200 is tax-free and lower brackets apply first.
Will a pay rise push all my income into a higher bracket?
No. Only the dollars above each threshold are taxed at the higher rate; income below it keeps its lower rate.
Does this include the Medicare levy?
The result shows income tax and the Medicare levy separately, and the low income tax offset is applied to income tax.
Sources
Checked 26 September 2026. OneCalcs is independent and not affiliated with the ATO or Fair Work.