{"name":"Australian tax and pay facts","publisher":"Payslip IQ Australia","url":"https://payslip-australia.vercel.app/australian-tax-facts","api":"https://payslip-australia.vercel.app/api/tax-facts","license":"https://creativecommons.org/licenses/by/4.0/","attribution":"Payslip IQ Australia (https://payslip-australia.vercel.app)","disclaimer":"General information only - not tax, legal or financial advice. Verify against the official sources listed for each year before relying on a figure.","defaultTaxYear":"2026-27","lastChecked":"2026-08-27","taxYears":{"2025-26":{"taxYearLabel":"2025-26","startDate":"2025-07-01","endDate":"2026-06-30","current":false,"residentTaxBrackets":[{"min":0,"max":18200,"rate":0},{"min":18201,"max":45000,"rate":0.16},{"min":45001,"max":135000,"rate":0.3},{"min":135001,"max":190000,"rate":0.37},{"min":190001,"max":null,"rate":0.45}],"foreignResidentTaxBrackets":[{"min":0,"max":135000,"rate":0.3},{"min":135001,"max":190000,"rate":0.37},{"min":190001,"max":null,"rate":0.45}],"workingHolidayMakerBrackets":[{"min":0,"max":45000,"rate":0.15},{"min":45001,"max":135000,"rate":0.3},{"min":135001,"max":190000,"rate":0.37},{"min":190001,"max":null,"rate":0.45}],"lito":{"maxOffset":700,"fullBelow":37500,"band1Max":45000,"band1Taper":0.05,"band1Floor":325,"band2Taper":0.015,"cutOut":66667},"medicareLevy":{"rate":0.02,"singleLowerThreshold":28011,"singleUpperThreshold":35013,"reductionRate":0.1,"familyLowerThreshold":47238,"familyUpperThreshold":59047,"perChildIncreaseLower":4338,"perChildIncreaseUpper":5423,"saptoSingleLowerThreshold":44268,"saptoSingleUpperThreshold":55335,"saptoFamilyLowerThreshold":61623,"saptoFamilyUpperThreshold":77028,"mlsPerChildIncrease":1500,"thresholdsYearLabel":"2025-26 (legislated)"},"medicareLevySurchargeTiers":[{"singleMin":0,"singleMax":101000,"familyMin":0,"familyMax":202000,"rate":0},{"singleMin":101001,"singleMax":118000,"familyMin":202001,"familyMax":236000,"rate":0.01},{"singleMin":118001,"singleMax":158000,"familyMin":236001,"familyMax":316000,"rate":0.0125},{"singleMin":158001,"singleMax":null,"familyMin":316001,"familyMax":null,"rate":0.015}],"helpStslBands":[{"min":0,"max":67000,"rate":0,"base":0,"baseFrom":0},{"min":67001,"max":125000,"rate":0.15,"base":0,"baseFrom":67000},{"min":125001,"max":179285,"rate":0.17,"base":8700,"baseFrom":125000},{"min":179286,"max":null,"rate":0.1,"base":0,"baseFrom":0,"flatOnTotal":true}],"super":{"guaranteeRate":0.12,"maximumContributionBaseAnnual":250000,"concessionalCap":30000,"contributionsTaxRate":0.15},"lastChecked":"2026-06-12","officialSources":[{"label":"ATO - Tax rates (Australian residents)","url":"https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents"},{"label":"ATO - Study and training loan repayment thresholds and rates","url":"https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds"},{"label":"ATO - Super guarantee","url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee"},{"label":"ATO - Medicare levy","url":"https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy"},{"label":"ATO - Medicare levy surcharge income thresholds and rates","url":"https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates"},{"label":"Fair Work Ombudsman - Pay slips","url":"https://www.fairwork.gov.au/pay-and-wages/paying-wages/pay-slips"}],"notes":["Resident tax rates 2025-26: 0% to $18,200; 16% to $45,000; 30% to $135,000; 37% to $190,000; 45% above.","Super Guarantee reached its legislated 12% on 1 July 2025.","From 2025-26 HELP/STSL compulsory repayments use a marginal system - repayment is charged only on income above $67,000, not on total income.","Medicare levy low-income thresholds are the legislated 2025-26 figures.","These are estimates. Employer PAYG withholding uses ATO withholding schedules with rounding and may differ from annual tax."],"disclaimer":"General information only - not tax, legal, financial or migration advice. Figures are estimates based on published ATO and Fair Work information and may differ from your employer's payroll result or your final assessment."},"2026-27":{"taxYearLabel":"2026-27","startDate":"2026-07-01","endDate":"2027-06-30","current":true,"residentTaxBrackets":[{"min":0,"max":18200,"rate":0},{"min":18201,"max":45000,"rate":0.15},{"min":45001,"max":135000,"rate":0.3},{"min":135001,"max":190000,"rate":0.37},{"min":190001,"max":null,"rate":0.45}],"foreignResidentTaxBrackets":[{"min":0,"max":135000,"rate":0.3},{"min":135001,"max":190000,"rate":0.37},{"min":190001,"max":null,"rate":0.45}],"workingHolidayMakerBrackets":[{"min":0,"max":45000,"rate":0.15},{"min":45001,"max":135000,"rate":0.3},{"min":135001,"max":190000,"rate":0.37},{"min":190001,"max":null,"rate":0.45}],"lito":{"maxOffset":700,"fullBelow":37500,"band1Max":45000,"band1Taper":0.05,"band1Floor":325,"band2Taper":0.015,"cutOut":66667},"medicareLevy":{"rate":0.02,"singleLowerThreshold":28011,"singleUpperThreshold":35013,"reductionRate":0.1,"familyLowerThreshold":47238,"familyUpperThreshold":59047,"perChildIncreaseLower":4338,"perChildIncreaseUpper":5423,"saptoSingleLowerThreshold":44268,"saptoSingleUpperThreshold":55335,"saptoFamilyLowerThreshold":61623,"saptoFamilyUpperThreshold":77028,"mlsPerChildIncrease":1500,"thresholdsYearLabel":"2025-26 (latest legislated; 2026-27 figures set at Budget time)"},"medicareLevySurchargeTiers":[{"singleMin":0,"singleMax":105000,"familyMin":0,"familyMax":210000,"rate":0},{"singleMin":105001,"singleMax":123000,"familyMin":210001,"familyMax":246000,"rate":0.01},{"singleMin":123001,"singleMax":164000,"familyMin":246001,"familyMax":328000,"rate":0.0125},{"singleMin":164001,"singleMax":null,"familyMin":328001,"familyMax":null,"rate":0.015}],"helpStslBands":[{"min":0,"max":69528,"rate":0,"base":0,"baseFrom":0},{"min":69528,"max":129717,"rate":0.15,"base":0,"baseFrom":69528},{"min":129717,"max":186050,"rate":0.17,"base":9028,"baseFrom":129717},{"min":186050,"max":null,"rate":0.1,"base":0,"baseFrom":0,"flatOnTotal":true}],"super":{"guaranteeRate":0.12,"maximumContributionBaseAnnual":270830,"concessionalCap":32500,"contributionsTaxRate":0.15},"lastChecked":"2026-08-27","officialSources":[{"label":"ATO - Personal income tax: new tax cuts (15% rate from 1 July 2026)","url":"https://www.ato.gov.au/about-ato/new-legislation/in-detail/individuals/personal-income-tax-new-tax-cuts-for-every-australian-taxpayer"},{"label":"Income Tax Rates Act 1986 (legislation.gov.au)","url":"https://www.legislation.gov.au/C2004A03348/latest/text"},{"label":"ATO - Study and training loan repayment thresholds and rates","url":"https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds"},{"label":"ATO - Super guarantee","url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee"},{"label":"ATO - Contribution caps","url":"https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps"},{"label":"ATO - Payday Super and the annual maximum contribution base","url":"https://www.ato.gov.au/businesses-and-organisations/super-for-employers/about-payday-super"},{"label":"ATO - Medicare levy","url":"https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy"},{"label":"ATO - Medicare levy surcharge income thresholds and rates","url":"https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates"},{"label":"Fair Work Ombudsman - Pay slips","url":"https://www.fairwork.gov.au/pay-and-wages/paying-wages/pay-slips"}],"notes":["Resident tax rates 2026-27: 0% to $18,200; 15% to $45,000 (cut from 16% on 1 July 2026); 30% to $135,000; 37% to $190,000; 45% above.","Super Guarantee remains at its legislated 12%. From 1 July 2026, Payday Super requires SG to be paid each payday, and the maximum contribution base ($270,830) is now annual rather than quarterly.","HELP/STSL compulsory repayments use the marginal system: nil up to $69,528, 15c per $1 over $69,528, 17c per $1 over $129,717, and 10% of total repayment income above $186,050.","The concessional super contributions cap increased to $32,500 for 2026-27.","A legislated $1,000 standard deduction for work-related expenses applies from the 2026-27 individual return (Treasury Laws Amendment (Tax Reform No. 1) Act 2026): claim a flat $1,000 with no receipts, or itemise if expenses exceed it.","Medicare levy low-income thresholds shown are the 2025-26 legislated figures; 2026-27 thresholds are set retrospectively at Budget time.","These are estimates. Employer PAYG withholding uses ATO withholding schedules with rounding and may differ from annual tax."],"disclaimer":"General information only - not tax, legal, financial or migration advice. Figures are estimates based on published ATO and Fair Work information and may differ from your employer's payroll result or your final assessment."}}}