Tax
Working Holiday Maker Tax In Australia
Short answer
Working holiday makers on 417 or 462 visas pay 15% on the first $45,000 of Australian income, then 30% to $135,000 and 37% to $190,000. Your employer must be registered as a working holiday maker employer for the 15% rate to apply. You generally do not pay the 2% Medicare levy.
The rates
15% applies up to $45,000, then 30% to $135,000, 37% to $190,000 and 45% above. There is no tax-free threshold for working holiday makers. Use the tax calculator and select working holiday maker.
Registered employers
For the 15% rate, your employer must be registered with the ATO as a working holiday maker employer; otherwise foreign-resident rates can apply. Super is still paid, and you may claim a Departing Australia Superannuation Payment when you leave.
Frequently asked questions
Do working holiday makers get the tax-free threshold?+
No. The 15% rate applies from the first dollar up to $45,000.
Do I pay the Medicare levy?+
Generally no, as working holiday makers are usually not entitled to Medicare.
Can I get my super back?+
You may claim a Departing Australia Superannuation Payment when you leave, taxed at a set rate.
Sources & methodology
- ATO - Personal income tax: new tax cuts (15% rate from 1 July 2026)
- Income Tax Rates Act 1986 (legislation.gov.au)
- ATO - Study and training loan repayment thresholds and rates
- ATO - Super guarantee
- ATO - Contribution caps
- ATO - Payday Super and the annual maximum contribution base
- ATO - Medicare levy
- ATO - Medicare levy surcharge income thresholds and rates
- Fair Work Ombudsman - Pay slips
- How we calculate these estimates
Last updated 13 August 2026. Figures use the 2026-27 financial year.
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