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Income Tax & Take-Home Pay Calculator

Work out your Australian take-home pay after income tax, the Medicare levy, the low income tax offset and HELP repayments — with super shown on top, and the ATO rates line by line.

Runs in your browser

Splits the annual result across your pay days.

Employer super guarantee is 12%. A "package" includes it; "salary + super" doesn't.

HELP/HECS, VSL, SFSS, SSL or AASL — all repaid on the same schedule.

Without hospital cover, the Medicare levy surcharge applies above $105,000.

$2,849.23

Fortnightly take-home · $74,080.00 a year, plus $11,400.00 super paid by your employer

Breakdown

ItemAnnualFortnightly
Taxable income$95,000.00$3,653.85
Income tax− $19,020.00− $731.54
Medicare levy (2%)− $1,900.00− $73.08
Total deductions− $20,920.00− $804.62
Take-home pay$74,080.00$2,849.23
Effective rate: 22%Marginal rate (tax + levy): 32%

Estimate only

For an Australian resident for the full year, claiming the tax-free threshold, with no deductions. Excludes non-resident and working holiday maker rates, the seniors and pensioners tax offset, family Medicare levy thresholds, and fringe benefits. The Medicare levy low-income thresholds are the latest published (2025-26) and only affect incomes under $35,013. Your employer's PAYG withholding can differ slightly from the annual figure; the difference is settled in your tax return. Not tax advice.

Sources: Australian Taxation Office (ATO) — resident tax rates 2026-27, Medicare levy, Medicare levy surcharge, study loan repayment thresholds.

How to use

Enter your salary and tick whether that figure includes super — job ads quote both ways and the difference is 12%. Pick how often you're paid (fortnightly is the default for most Australian employers), then say whether you have a HELP debt and private hospital cover. The result shows your take-home per pay and per year, with every deduction on its own line.

What comes out of an Australian pay

  1. Income tax on the 2026-27 resident scale: nil to $18,200, 15% to $45,000, 30% to $135,000, 37% to $190,000, and 45% above. Each rate applies only to the slice of income inside its band.
  2. The low income tax offset reduces that tax by up to $700 for incomes under $66,667.
  3. The Medicare levy — 2% of taxable income, reduced for low incomes.
  4. The Medicare levy surcharge, only if you have no private hospital cover and earn over $105,000.
  5. HELP repayments, only if you have a study loan and earn over $69,528.

Superannuation is not a deduction from your pay: your employer pays 12% on top, into your super fund. It still matters here because a salary quoted "including super" has to have it taken out before tax is worked out.

Worked example: $95,000 a year

On $95,000 with no HELP debt, tax on the first $45,000 is $4,020, and the next $50,000 is taxed at 30%, for $19,020.00 of income tax. The low income tax offset has run out at this income. The Medicare levy adds $1,900.00.

That leaves $74,080.00 a year, or $2,849.23 a fortnight — an effective rate of 22%, even though each extra dollar is taxed at 32% (30% tax plus the 2% levy). Your employer pays $11,400.00 into super on top.

"Plus super" vs a package including super

The same headline number can mean two different jobs. Compare $100,000 plus super with a $112,000 package:

  • $100,000 + super: take-home $77,480, plus $12,000 of super.
  • $112,000 package: exactly the same, because $12,000 of the package is the super.
  • $100,000 package: taxable salary of only $89,286 — take-home $70,194.

When comparing job offers, convert both to the same basis first. The toggle above does it.

The Medicare levy surcharge cliff

Most tax thresholds in Australia are marginal: crossing one only affects the dollars above it. The surcharge isn't. Without private hospital cover, once your income for MLS purposes passes $105,000, 1% applies to all of it — rising to 1.25% above $123,000 and 1.5% above $164,000. Earning $106,000 instead of $105,000 can therefore leave you worse off, unless you hold cover.

That is why the usual advice is to compare the surcharge with the price of a basic hospital policy. If the policy is cheaper, buying it costs you nothing overall. Income for MLS purposes also counts reportable fringe benefits, salary-sacrificed super and net investment losses, so it can be higher than your taxable income.

Low incomes: the offset and the levy shading

On $40,000, tax on the scale is $3,270.00, the low income tax offset takes off $575.00, and the Medicare levy is $800.00. Take-home is $36,505.00. Between $28,011 and $35,013 the levy phases in at 10c per dollar, which quietly pushes the real marginal rate in that range to 25% — the figure the calculator shows as "marginal rate".

HELP repayments since 2025-26

Compulsory repayments used to be a percentage of your whole income once you crossed a threshold, so a small pay rise could cost more than it paid. Since 2025-26 they are marginal: in 2026-27, 15c per dollar between $69,528 and $129,717, then 17c per dollar up to $186,050. Above that the old rule returns — 10% of total repayment income. The repayment is based on income, not on your balance, and it counts toward your debt rather than being a tax.

Where this fits

  • Buying a home? Your take-home is the number a lender will look at. Then check stamp duty for your state and the repayments on the loan.
  • Invoicing as a sole trader? Your income tax is worked out on profit the same way, but no one withholds it for you. If you're registered for GST, the GST calculator splits your invoices into the part that's yours and the part that's the ATO's.

Frequently asked questions

What are the Australian tax rates for 2026-27?

Nil up to $18,200; 15% from $18,201 to $45,000; 30% to $135,000; 37% to $190,000; and 45% above $190,000. These are resident rates for someone claiming the tax-free threshold, and they do not include the 2% Medicare levy.

How much tax do I pay on $95,000?

$19,020.00 of income tax plus $1,900.00 of Medicare levy, leaving $74,080.00 a year — about $2,849.23 a fortnight. That assumes no HELP debt, private hospital cover (or an income under the surcharge threshold), and no deductions. Your employer also pays $11,400.00 into super on top.

Is my salary before or after super?

Check the wording. "$100,000 + super" means $100,000 is your salary and your employer adds 12% on top. A "$112,000 package" or "total remuneration" includes that super, so the taxable salary is $100,000. Tick "includes super" in the calculator to strip it out — the two can differ by thousands a year in take-home.

How is the Medicare levy calculated?

It is 2% of taxable income. Low-income earners pay less or nothing: at or below $28,011 (the latest published 2025-26 single threshold) there is no levy, and between that and $35,013 it is 10c for every dollar over the lower threshold. Above $35,013 it is simply 2%. Families and seniors have higher thresholds that this calculator doesn't model.

What is the Medicare levy surcharge?

An extra 1% to 1.5% for people without private patient hospital cover whose income for MLS purposes is over $105,000 (single, 2026-27). It applies to the whole income, not just the amount over the threshold — so crossing $105,000 by one dollar adds about $1,050. It is on top of the ordinary 2% levy, not instead of it.

How much HELP do I repay in 2026-27?

Nothing on repayment income up to $69,528. Above that it is 15c per dollar up to $129,717, then $9,028 plus 17c per dollar up to $186,050, and 10% of your whole repayment income above that. On $90,000 that is $3,070.80. Since 2025-26 the rates apply only to the income above the threshold, which is why the repayment no longer jumps when you cross it.

What is the low income tax offset?

A reduction of up to $700 in the income tax you owe, worked out when you lodge your return. It is the full $700 up to $37,500, falls by 5c per dollar to $325 at $45,000, then by 1.5c per dollar to nothing at $66,667. It can cut income tax to zero but not below, and it doesn't reduce the Medicare levy.

Why is my payslip different from this?

Your employer withholds tax each pay using the ATO's withholding tables, which approximate the annual result and can round differently. Salary sacrifice, allowances, overtime and a second job all change it too. The annual figure here is what the tax return works out; any difference in PAYG withheld comes back as a refund or a bill.

Does this work for non-residents or working holiday makers?

No. Non-residents are taxed from the first dollar with no tax-free threshold and don't pay the Medicare levy; working holiday makers have their own scale. Both need a different calculation, and using this one would understate your tax.

Is my salary sent anywhere?

No. The calculation runs in your browser and nothing you enter leaves your device.

Not financial advice

This tool provides estimates for general information only and is not financial, tax, or legal advice. Figures may not reflect the latest rules — verify with ATO, Revenue NSW, State Revenue Office Victoria, Queensland Revenue Office, RevenueSA, RevenueWA, State Revenue Office of Tasmania and ACT Revenue Office before making decisions.
  • Everything you type or open here is processed by your own browser. It is not sent to us and we could not read it if we wanted to.
  • Formatted for Australia (en-AU), in AUD.

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