Australia Salary Calculator
Enter your gross salary to instantly calculate your take-home pay, income tax, Medicare Levy, HECS/HELP debt repayments, and superannuation contributions.
Includes Super
Base salary packages employer Super SGC
HECS / HELP Debt
Apply student loan repayment rates
Private Health Cover
Avoids Medicare Levy Surcharge (MLS)
Estimated Take-Home
Detailed Tax Breakdown
Super Guarantee Rates
- •FY 2023–24: 11% SGC (employer minimum).
- •FY 2024–25: 11.5% (from 1 Jul 2024).
- •FY 2025–26: 12% - final legislated increase.
- •Max contribution base 2025-26: $62,500/quarter.
Stage 3 Tax Cuts
- •Effective 1 Jul 2024 (FY 2024-25 onwards).
- •19% → 16% for $18,201–$45,000.
- •32.5% → 30% for $45,001–$135,000.
- •37% bracket extended from $180K to $190K.
Medicare & HECS
- •Medicare Levy: 2% (shade-in below $27,222).
- •MLS 1%–1.5% applies if no private health & income >$97K.
- •HECS threshold 2024-25: $54,435 (1%–10%).
- •LITO: up to $700 offset for incomes up to $66,667.
Disclaimer: This calculator provides estimated calculations based on ATO PAYG tax tables for Australian residents, non-residents, and working holidays. Results are estimates only. Always consult a registered accountant or tax agent for exact figures.
Frequently Asked Questions
Australian Income Tax Brackets (FY 2025-26)
| Taxable Income | Tax Rate | Tax on This Bracket |
|---|---|---|
| $0 to $18,200 | 0% | Nil |
| $18,201 to $45,000 | 16% | 16c for each $1 over $18,200 |
| $45,001 to $135,000 | 30% | $4,288 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | 37% | $31,288 plus 37c for each $1 over $135,000 |
| $190,001+ | 45% | $51,638 plus 45c for each $1 over $190,000 |
Source: Australian Taxation Office (ATO). Rates apply to Australian residents for tax purposes.
Understanding the Australian PAYG Tax System
Progressive Tax Brackets
Australia uses a progressive tax system administered by the Australian Taxation Office (ATO). Under this structure, you only pay the higher rate on the portion of income within each bracket, not your entire salary. For example, a $100,000 salary pays 0% on the first $18,200, 16% on the next $26,800, and 30% on the remaining $55,000.
Stage 3 Tax Cuts (2024 Onwards)
The Stage 3 tax cuts took effect on 1 July 2024 (FY 2024-25). The 19% rate was reduced to 16%, the 32.5% rate was lowered to 30%, and the 37% bracket threshold was extended from $180,000 to $190,000. These changes benefit all Australian taxpayers but provide the largest dollar savings for middle-income earners between $45,000 and $135,000.
Superannuation Guarantee (SGC)
Employers must contribute a minimum percentage of your ordinary time earnings to a complying super fund. The Superannuation Guarantee rate for FY 2025-26 is 12.0%, up from 11.5% in FY 2024-25 and 11.0% in FY 2023-24. This was the final legislated increase under the Treasury Laws Amendment. The maximum contribution base is $62,500 per quarter for 2025-26.
Medicare Levy
The Medicare Levy is a flat 2.0% charge on taxable income for Australian residents. Low-income earners benefit from a shade-in threshold: those earning below $27,222 pay no Medicare Levy, while those between $27,222 and $34,027 pay a reduced rate that phases in at 10 cents per dollar above the threshold. Non-residents and Working Holiday Makers are exempt from the Medicare Levy.
Medicare Levy Surcharge (MLS)
If your income exceeds $97,000 for singles and you do not hold an approved private hospital insurance policy, an additional surcharge of 1.0% to 1.5% applies on top of the standard 2% Medicare Levy. The surcharge increases in tiers: 1.0% for $97,001 to $113,000, 1.25% for $113,001 to $151,000, and 1.5% for incomes above $151,000. Obtaining private health cover removes this surcharge entirely.
HECS/HELP Student Loan Repayments
If you have an outstanding HECS-HELP, FEE-HELP, VET Student Loan, or SA-HELP balance, mandatory repayments are withheld from your income once your Repayment Income exceeds $54,435 (FY 2024-25 threshold). Repayment rates are progressive, starting at 1.0% and increasing to 10.0% for incomes above $159,664. These repayments are calculated on your total income, not just the amount above the threshold.
Tax Offsets and Salary Packaging
Low Income Tax Offset (LITO)
Australian residents earning $66,667 or less per year receive the Low Income Tax Offset. The full offset is $700 for taxable incomes up to $37,500. Between $37,500 and $45,000, it reduces by 5 cents per dollar. Between $45,000 and $66,667, it further reduces by 1.5 cents per dollar. LITO directly reduces your tax liability and can bring your effective tax to zero for incomes below $25,436.
Pre-Tax Salary Sacrifice
Salary sacrifice allows you to redirect a portion of your pre-tax salary toward benefits such as additional superannuation contributions, novated car leases, or portable electronic devices. The sacrificed amount reduces your taxable income, potentially lowering your income tax, Medicare Levy, and HECS/HELP repayments. Use the Pre-Tax Deductions field to model these savings.
Superannuation Rate History
FY 20-21
9.5%
FY 21-22
10%
FY 22-23
10.5%
FY 23-24
11%
FY 24-25
11.5%
FY 25-26
12%
Your Privacy
WagePad performs all calculations directly on your device. No personal data, salary figures, or deductions are ever sent to our servers, stored in any database, or shared with third parties. Your financial information stays with you at all times.
Disclaimer: This calculator provides estimates based on ATO PAYG tax tables for Australian residents, non-residents, and working holiday makers. Results are for informational purposes only and should not be considered financial or tax advice. Always consult a registered accountant or tax agent for exact figures.