About the Australia Pay Calculator 2026–27
Your take-home pay is your gross salary minus income tax, the Medicare levy and, if you have a study debt, HELP repayments. From 1 July 2026 the lowest tax rate falls from 16% to 15% on income between $18,201 and $45,000, which saves up to $268 a year for anyone earning $45,000 or more. The tax-free threshold stays at $18,200, and the 30%, 37% and 45% rates are unchanged.
The calculator also applies the low income tax offset (up to $700), the Medicare levy reduction for low-income earners and the 2026–27 HELP marginal repayment system. Employer super at 12% is paid on top of your salary, so it is shown but not deducted — or answer “Yes, package” if your offer quotes a total including super.
How to use
- Enter your gross pay before tax and choose whether it is per year, month, fortnight, week or hour. For an hourly rate, enter your usual hours per week.
- Answer No, super on top if super is paid in addition to the figure (most job ads say "+ super"), or Yes, package if the 12% is already included.
- Choose your tax residency and tick HELP / study loan debt if you have a HELP, VET Student Loan or other study and training support loan.
- Read your take-home pay per year, month, fortnight and week, the full breakdown, and compare other salaries in the table.
Australian tax rates 2026–27
| Taxable income (resident) | Tax on this income |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
Medicare levy: 2% of taxable income. Singles pay nothing up to $28,011 and a reduced levy of 10c per $1 above that until $35,013 (2025–26 thresholds, the latest published).
Low income tax offset (LITO): $700 if your taxable income is $37,500 or less, reducing by 5c per $1 up to $45,000 ($325) and then by 1.5c per $1, cutting out at $66,667. It can reduce your tax to zero but not the Medicare levy.
| HELP repayment income 2026–27 | Repayment |
|---|---|
| $0 – $69,528 | Nil |
| $69,529 – $129,717 | 15c for each $1 over $69,528 |
| $129,718 – $186,050 | $9,028 plus 17c for each $1 over $129,717 |
| $186,051 and over | 10% of total repayment income |
Take-home pay examples (resident, no HELP)
| Salary | Income tax | Medicare | Take-home / year | Per fortnight |
|---|---|---|---|---|
| $40,000 | $2,695 | $800 | $36,505 | $1,404.04 |
| $60,000 | $8,420 | $1,200 | $50,380 | $1,937.69 |
| $80,000 | $14,520 | $1,600 | $63,880 | $2,456.92 |
| $100,000 | $20,520 | $2,000 | $77,480 | $2,980.00 |
| $150,000 | $36,570 | $3,000 | $110,430 | $4,247.31 |
| $200,000 | $55,870 | $4,000 | $140,130 | $5,389.62 |
Income tax includes the low income tax offset where it applies ($575 at $40,000, $100 at $60,000). With a HELP debt, someone on $80,000 also repays 15% of the $10,472 above the threshold — $1,570.80 — leaving $62,309.20.
Super: your employer must pay at least 12% of ordinary time earnings into your super fund. On a $100,000 salary that is $12,000 a year on top of your pay. If your offer is a $112,000 package including super, your taxable salary is $100,000.
Sources
- ATO — Tax rates – Australian resident (ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents)
- ATO — Tax rates – foreign resident (ato.gov.au/tax-rates-and-codes/tax-rates-foreign-residents)
- ATO — Low income tax offset
- ATO — Medicare levy reduction for low-income earners
- ATO — Study and training loan repayment thresholds and rates
- ATO — Key superannuation rates and thresholds: super guarantee
This calculator gives an estimate for a single job where you claim the tax-free threshold. It does not include deductions, other offsets, the Medicare levy surcharge, family thresholds or working holiday maker rates. It is not tax advice; your final tax is worked out when you lodge your tax return.
FAQ
How much is take-home pay on $100,000 in Australia?
For an Australian resident in 2026–27 with no HELP debt, income tax is $20,520 and the Medicare levy is $2,000, leaving $77,480 a year — about $6,457 a month or $2,980 a fortnight. Your employer also pays $12,000 super on top.
What changed on 1 July 2026?
The tax rate on income between $18,201 and $45,000 fell from 16% to 15%. Everyone earning over $45,000 saves $268 a year compared with 2025–26. The HELP repayment threshold also rose from $67,000 to $69,528.
Is super included in my salary?
Usually not. Most job offers quote a base salary plus super, meaning your employer pays 12% into your super fund on top. If your offer says "package" or "including super", divide by 1.12 to find your taxable salary — or answer "Yes, package" above.
How are HELP repayments calculated now?
Since 2025–26 HELP uses a marginal system: you repay 15c for each dollar of repayment income above $69,528 (2026–27), rising to 17c above $129,717, and 10% of your whole repayment income once it exceeds $186,050.
Why is my payslip slightly different?
Employers withhold tax using ATO tax tables that round each pay, and the low income tax offset or Medicare reduction may only be fully settled when you lodge your return. Salary sacrifice, allowances and deductions also change the figures.