Australian income tax calculator
Work out your take-home pay using the 2025–26 ATO tax brackets. Includes the Low Income Tax Offset (LITO), 2% Medicare levy with phase-in, optional HELP/HECS compulsory repayment, and the 12% employer Super Guarantee shown separately so you can see your total compensation package.
Before tax, before super. Salary / wages / sole-trader profit.
Where it goes
- Gross annual income
- $95,000
- Income tax (after LITO)
- $19,288
- LITO offset applied
- −$0
- Medicare levy
- $1,900
- Total tax & levies
- $21,188
- Net take-home (annual)
- $73,812
Per pay period
- Gross (per fortnight)
- $3,654
- Total tax (per fortnight)
- $815
- Take-home (per fortnight)
- $2,839
- Employer super (12%)
- $11,400
Total cost to employer (your salary + Super Guarantee): $106,400. SG paid quarterly into your super fund — not part of your take-home but part of your total compensation package.
The 2025–26 tax brackets
Effective from 1 July 2024 (the Stage-3 cuts schedule) and ongoing for 2025–26:
| Income | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 16c per $1 over $18,200 |
| $45,001 – $135,000 | $4,288 + 30c per $1 over $45,000 |
| $135,001 – $190,000 | $31,288 + 37c per $1 over $135,000 |
| $190,001+ | $51,638 + 45c per $1 over $190,000 |
What gets added on top
- Medicare levy — 2% of taxable income for most earners. Phased in between $27,222 and $34,027; full rate above $34,027.
- HELP / HECS compulsory repayment — graduated scale starting at $54,436 (1.0%) and reaching 10% at $159,663 for 2025–26. Repayment is calculated on Repayment Income, which can include reportable fringe benefits and reportable super contributions in addition to taxable income; this calculator approximates using taxable income, which is correct for most salary-only earners.
- Medicare Levy Surcharge — additional 1.0%– 1.5% for higher earners without private hospital cover. Not modelled in this calculator (depends on your specific PHI status).
What gets taken off
- Low Income Tax Offset (LITO) — up to $700 for incomes under $37,500, phasing out to zero at $66,667. Applied automatically when you lodge your return; this calculator applies it inline.
Employer Super Guarantee — separate from take-home
From 1 July 2025 the Super Guarantee rate reached its legislated final step of 12% of ordinary time earnings. Your employer pays this on top of your salary into your nominated super fund. It's not part of your take-home but it is part of your total compensation — useful to know when comparing job offers or contract rates.
Methodology & sources
Calculations are implemented in lib/income-tax.ts. Verified against current ATO published tables.
- Tax brackets: ATO resident tax rates
- LITO: ATO LITO guidance
- Medicare levy: ATO Medicare levy
- HELP / HECS repayment: ATO study loan thresholds
- Super Guarantee: ATO super contribution rates
Spotted a rate that looks out of date? Email hello@bigaus.com. Brackets and thresholds are reviewed annually around budget time and indexed each 1 July.
Working with the same marginal rate elsewhere?
The First Home Super Saver scheme uses the same marginal rate (less a 30% offset) on release, so the calculator and the FHSS tool share their tax-bracket logic. Mortgage and stamp duty tools sit alongside for the full first-home maths.
Get notified when ATO brackets change
The ATO indexes thresholds each 1 July; the federal government tweaks the schedule periodically. We'll email you when there's a real change.