PAYG Calculator

This calculator supports five Australian financial years: 2022–23, 2023–24, 2024–25, 2025–26, and 2026–27. Each year loads the correct tax brackets, Medicare levy thresholds, super guarantee rate, and HECS/HELP repayment bands. The default is set to the current financial year.

The tax-free threshold for the 2025–26 financial year is $18,200. If you are an Australian resident for tax purposes and you claim this threshold, you pay no income tax on the first $18,200 you earn. Non-residents do not get this threshold.

For Australian residents in 2025–26, the tax rates are:

• $0 – $18,200: 0%
• $18,201 – $45,000: 16%
• $45,001 – $135,000: 30%
• $135,001 – $190,000: 37%
• $190,001 and above: 45%

The Medicare levy is 2% of your taxable income for most Australian residents. If your income is below $27,805 (2025–26), you pay no levy. Between $27,805 and $34,756, the levy phases in at 10% of the amount above the lower threshold. Above $34,756, you pay the full 2%. Non-residents and working holiday makers do not pay the Medicare levy.

The Medicare Levy Surcharge (MLS) is an extra charge on top of the standard Medicare levy. It applies if your income is above a certain threshold and you do not have private hospital cover. For 2025–26, the MLS starts at incomes over $101,000 and ranges from 1% to 1.5% depending on how much you earn.

If you turn on the STSL / HECS-HELP toggle, the calculator adds compulsory repayments to your deductions. For 2025–26 and later, repayments use the new marginal system. This means you only pay the repayment rate on income above each threshold — not on your entire income. Older years (2024–25 and earlier) use the previous system where the rate applies to your whole income once you pass the threshold.

The super guarantee (SG) rate for 2025–26 is 12%. This is the minimum percentage your employer must pay into your superannuation fund on top of your salary. You can change this rate in the calculator if your employer pays a different amount.

If your employment contract says your pay package includes super, it means super comes out of your total package — not on top of it. For example, a $100,000 package including 12% super means your base salary is about $89,286 and super is about $10,714. Turn this option on and the calculator will split the amounts correctly before calculating tax.

Enter your desired annual take-home pay in the Reverse: Net Pay field. The calculator works backwards to find the gross income you need to earn before tax to reach that net amount. It accounts for all taxes, Medicare, and any HECS repayments. The gross figure is automatically placed into the primary income field.

Yes. Click Add Income Source to include extra income from a second job, freelance work, or other sources. Enter the amount and how often you receive it. All sources are added together to find your total annual income, which is then taxed as one combined amount.

If you turn off the TFN Supplied toggle, the calculator withholds tax at the highest marginal rate — 47% for residents and 45% for non-residents. This matches what employers must do when a worker has not given them a TFN. Always provide your TFN to avoid losing a large portion of your pay to tax.

The Low Income Tax Offset (LITO) is a tax reduction for people who earn less. It is worth up to $700 for taxable incomes of $37,500 or less. It reduces gradually as your income rises and cuts out completely at about $66,667. Only Australian residents can receive LITO. The calculator applies it automatically and shows it in the results.

Salary packaging lets you pay for certain items from your pre-tax salary. This lowers your taxable income, which means you pay less income tax. The calculator compares your tax with and without packaging and shows the annual tax saving. The default packaged amount is $15,899, which is the standard FBT-exempt cap for eligible employers.

Your effective tax rate is the average percentage of your total income that goes to tax. Your marginal tax rate is the rate you pay on your last dollar of income — the highest bracket your income falls into. For example, you might have a marginal rate of 30% but an effective rate of only 20% because lower portions of your income are taxed at lower rates.

When auto-detect is turned on, the calculator looks at the number you typed and guesses whether it is an hourly, weekly, fortnightly, monthly, or annual amount. For example, if you type 45, it suggests hourly pay. If you type 1200, it suggests weekly pay. You can accept the suggestion or dismiss it.

Yes. Non-residents do not get the tax-free threshold, so they pay tax from the first dollar earned. Their rates also differ. For 2025–26, non-residents pay 30% on income up to $135,000, 37% up to $190,000, and 45% above that. Non-residents also do not pay the Medicare levy or receive LITO.

A working holiday maker (WHM) is someone in Australia on a visa subclass 417 or 462, often called a backpacker visa. WHMs pay a flat 15% tax on the first $45,000 they earn. Income above that is taxed at standard non-resident rates. The WHM option only appears in the calculator when you select non-resident.

Yes. In the Advanced Settings panel, you can choose between 52 weeks or 365 ÷ 7 (52.143 weeks). The 52-week option is simpler and commonly used. The 365 ÷ 7 option is more precise and accounts for the extra day or two in a year. This affects how weekly and fortnightly figures are calculated.

FTE stands for Full-Time Equivalent. If you work part-time, you can set your FTE to match your work fraction — for example, 0.6 for three days a week out of five. The calculator multiplies your entered income by this fraction to estimate your part-time earnings before calculating tax.

Every time you click Calculate, the result is saved to a table at the bottom of the page. You can sort results by gross pay, net pay, or effective tax rate. Click Restore on any row to reload those inputs. History is stored only for your current browser session and is cleared when you leave the page or click Clear History.

In this calculator, your bonus is added to your gross income and the combined total is taxed together. This gives you the correct annual tax result. In real life, your employer may withhold tax on a bonus at a higher rate in the pay period you receive it, but the total tax for the year is the same.

This calculator uses the official ATO tax brackets, Medicare levy thresholds, MLS bands, and HECS/HELP rates for each financial year. It gives a close estimate of your tax and take-home pay. However, your actual tax may differ due to deductions, offsets, private health insurance rebates, or other personal circumstances. Always check with the ATO or a tax professional for your final tax position.

From 2025–26, HECS-HELP repayments switched to a marginal repayment system. Under the old system, once your income passed a threshold, the repayment rate applied to your entire income. Under the new system, repayment rates only apply to the income above each threshold — similar to how tax brackets work. This means lower repayments for most people near the thresholds.

Gross pay is the total amount you earn before any tax or deductions are taken out. Net pay is the amount you actually receive in your bank account after income tax, Medicare levy, and any HECS repayments are removed. Net pay is also called take-home pay.

Yes. Open the Advanced Settings panel to see editable tables for PAYG tax bands, Medicare levy thresholds, MLS bands, and HECS repayment rates. You can change any value to model custom scenarios. Use the historical rates selector to quickly load the official rates for a different year.