Individual Tax Rates

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