The following tax rates apply to individuals in Australia. They exclude the Medicare levy.
You can calculate your estimated tax by:
- Your income amount in excess of the lower threshold of the bracket you fall within.
- Multiply that excess dollar amount by the margin tax rate percentage (MTR %)
- Adding the result of the multiplication to the “Tax payable” amount
- (Then add the Medicare levy)
Note that for low income earners there are some rebates that offset the tax estimated by this scale.
| Individual Tax Rates in FY 2010-2011 | ||
| Income range $ | Tax payable + MTR % Residents |
Tax payable + MTR % Non-residents |
| Up to 6,000 | 0 | 29% |
| 6,001 – 37,000 | Nil + 15% | 29% |
| 37,001 – 80,000 | $4,650 + 30% | $10,730 + 30% |
| 80,001 – 180,000 | $17,550 + 37% | $23,630 + 37% |
| 180,001 + | $54,550 + 45% | $60,630 + 45% |
Plus Medicare Levy
Previous Years
The following tables summarise the changes to individual tax rates over recent years since the introduction of the Goods and Services Tax to Australia (GST) on 1st July 2000.
It is great to reflect that by combining the effect of all recent changes all Australians have experienced large decreases in their income tax.
Effective from 1st July 2009 to 30th June 2010
| Individual Tax Rates in FY 2009-2010 | ||
| Income range $ | Tax payable + MTR % Residents |
Tax payable + MTR % Non-residents |
| Up to 6,000 | 0 | 29% |
| 6,001 – 35,000 | Nil + 15% | 29% |
| 35,001 – 80,000 | $4,350 + 30% |
$10,150 + 30% |
| 80,001 – 180,000 | $17,850 + 38% |
$23,650 + 38% |
| 180,001 + | $55,850 + 45% |
$61,650 + 45% |
Effective from 1st July 2008 to 30th June 2009
| Individual Tax Rates in FY 2008-2009 | ||
| Income range $ | Tax payable + MTR % Residents |
Tax payable + MTR % Non-residents |
| Up to 6,000 | 0 | 29% |
| 6,001 – 34,000 | Nil + 15% | 29% |
| 34,001 – 80,000 | $4,200 + 30% |
$9,860 + 30% |
| 80,001 – 180,000 | $18,000 + 40% |
$23,600 + 38% |
| 180,001 + | $58,000 + 45% |
$63,660 + 45% |
Effective from 1st July 2007 to 30th June 2008
| Individual Tax Rates in FY 2007-2008 | ||
| Income range $ | Tax payable + MTR % Residents |
Tax payable + MTR % Non-residents |
| Up to 6,000 | 0 | 29% |
| 6,001 – 30,000 | Nil + 15% | 29% |
| 30,001 – 75,000 | $3,600 + 30% |
$8,700 + 30% |
| 75,001 – 150,000 | $17,100 + 40% |
$22,200 + 40% |
| 150,001 + | $47,100 + 45% |
$52,200 + 45% |
Effective from 1st July 2006 to 30th June 2007
| Individual Tax Rates in FY 2006-2007 | ||
| Income range $ | Tax payable + MTR % Residents |
Tax payable + MTR % Non-residents |
| Up to 6,000 | 0 | 29% |
| 6,001 – 25,000 | Nil + 15% | 29% |
| 25,001 – 75,000 | $2,850 + 30% |
$7,250 + 30% |
| 75,001 – 150,000 | $17,850 + 40% |
$22,250 + 40% |
| 150,001 + | $47,850 + 45% |
$52,250 + 45% |
| Individual Tax Rates in FY 2005/2006 | |
| Income range $ | % |
| 0 – 6,000 | 0 |
| 6,001 – 21,600 | 15 |
| 21,601 – 63,000 | 30 |
| 63,001 – 95,000 | 42 |
| 95,001 + | 47 |
| Individual Tax Rates in FY 2004/2005 | |
| Income range $ | % |
| 0 – 6,000 | 0 |
| 6,001 – 21,600 | 17 |
| 21,601 – 58,000 | 30 |
| 58,001 – 70,000 | 42 |
| 70,001 + | 47 |
| Individual Tax Rates in FY 2003/2004 | |
| Income range $ | % |
| 0 – 6,000 | 0 |
| 6,001 – 21,600 | 17 |
| 21,601 – 52,000 | 30 |
| 52,001 – 62,500 | 42 |
| 62,501 + | 47 |
| Individual Tax Rates in FY 2000/2001 | |
| Income range $ | % |
| 0 – 6,000 | 0 |
| 6,001 – 20,000 | 17 |
| 20,000 – 50,000 | 30 |
| 50,001 – 60,000 | 42 |
| 60,001 + | 47 |
| Individual Tax Rates in FY 1999/2000 | |
| Income range $ | % |
| 0 – 5,400 | 0 |
| 5,401 – 20,700 | 20 |
| 20,701 – 38,000 | 34 |
| 38,001 – 50,000 | 43 |
| 50,001 + | 47 |