How we calculate Australian take-home pay
What take-home pay means here
Take-home pay is salary minus income tax (after the low income tax offset), the Medicare levy and, if you choose them, the Medicare levy surcharge and HELP repayments. Super guarantee is paid by your employer on top of the salary and is not deducted, unless you tell us the amount is a package including super.
Income tax (2026–27)
Resident rates from 1 July 2026: nothing up to $18,200, 15 % to $45,000, 30 % to $135,000, 37 % to $190,000 and 45 % above. The low income tax offset is $700 up to $37,500, reduced by 5 cents per dollar to $45,000 and then by 1.5 cents per dollar until it runs out at $66,667.
Medicare, HELP and super
Medicare levy: 2 % of taxable income, phased in at 10 % of income above $28,011 for singles (the latest announced thresholds, which the ATO's withholding formulas from 1 July 2026 also use). Medicare levy surcharge without private hospital cover: 1 %, 1.25 % or 1.5 % of income above $105,000, $123,000 and $164,000. HELP: 15 % of income above $69,528, $9,028 plus 17 % above $129,717, and 10 % of all income from $186,051. Super guarantee: 12 % of salary up to $270,830.
Per pay and at tax time
We work out the tax for the year and divide it by 26 fortnights, 12 months or 52 weeks. Employers use the ATO's withholding formulas for each pay, which round differently, so a payslip can differ by a few dollars; the difference is settled when you lodge your tax return.
What is not included
Non-residents and working holiday makers, other deductions and offsets, family Medicare thresholds, reportable fringe benefits and salary sacrifice, and the $250 Working Australians tax offset, which starts in 2027–28.
How each value was verified
Of the values in this year's rules, 26 are confirmed by an official source, 0 by at least two independent secondary sources, 0 are derived by arithmetic from verified values (for example last year's threshold times the published indexation factor), 0 are confirmed indirectly by reproducing an external result, and 0 are long-standing statutory values that still need an official source.
Sources
Rules for the 2026–27 tax year, last checked on 2026-09-26. Every rate and threshold is taken from the sources below.
- Tax rates – Australian residents Australian Taxation Office
- Personal income tax: new tax cuts for every Australian taxpayer Australian Taxation Office
- Low income tax offset Australian Taxation Office
- Medicare levy reduction for low-income earners Australian Taxation Office
- PAYG withholding Schedule 1 – Statement of formulas (payments from 1 July 2026) Australian Taxation Office
- Medicare levy surcharge income, thresholds and rates Australian Taxation Office
- Study and training support loans rates and repayment thresholds Australian Taxation Office
- Super guarantee Australian Taxation Office
- Maximum contribution base Australian Taxation Office
- Standard deduction for work-related expenses Australian Taxation Office
- Average Weekly Earnings, Australia, May 2026 Australian Bureau of Statistics
- Employee Earnings, August 2025 Australian Bureau of Statistics
- Annual Wage Review 2026 Fair Work Ombudsman
- Taxing Wages 2025 country note: Australia OECD
Put the result on your site
Copy this snippet to show the net figure for an amount on your page. Change n (the gross amount) and add ®ion= where regions matter. It links back to the full breakdown.
<iframe src="https://www.example.com/en-au/embed/?n=90000" width="320" height="120" style="border:0" title="Salarium" loading="lazy"></iframe>