A single reference for every current Australian tax rate this site's calculators use — income tax brackets, the Medicare levy and surcharge, HELP repayment thresholds, the super guarantee rate and caps, and GST. Each figure links to the ATO source it's drawn from.
Income Tax Brackets (2026–27)
Resident individual tax rates, effective from 1 July 2026. Source: ato.gov.au — Tax rates for Australian residents.
| Taxable income | Tax rate |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001 and over | 45% |
Low Income Tax Offset
Up to $700 for taxable income of $37,500 or less, tapering to nil by about $66,667.
Medicare Levy and Surcharge
Standard levy: 2% of taxable income, nil for singles earning $28,011 or less. The Medicare levy surcharge starts at $105,000 for singles or $210,000 for families, for anyone without an appropriate level of private hospital cover. Source: ato.gov.au — Medicare levy. Full detail and calculator: Medicare Levy Calculator.
HELP (HECS) Repayment Thresholds
Compulsory repayments start at $69,528 repayment income, rising from 15c to 17c per dollar above $129,717, capped at 10% of income. Full detail: HECS-HELP Repayment Calculator.
Superannuation
Super guarantee rate: 12%. Maximum contribution base: $270,830 a year. Concessional contributions cap: $32,500 a year. Contributions tax: 15%. Source: ato.gov.au — Super for employers. Full detail: Super Calculator Australia.
GST
Flat 10% on most goods and services. Full detail: GST Calculator Australia.
This page summarises rates used across this site's calculators. Always confirm figures directly with the ATO or the relevant state revenue office before relying on them for a lodged return or legal purpose.