Rates verified on 2026-10-21
How we count take-home pay in Australia
Australian resident and foreign-resident PAYG estimates include Medicare levy and optional HELP, with an explicit salary-basis switch for employer super.
Tax year
AU-2026-27 covering 2026-07-01 to 2027-06-30 (label year 2026-27).
Calculation steps
- Interpret salary basis (includes or excludes employer super)
- Annualize taxable salary (super guarantee is not deducted from take-home)
- Walk resident or foreign-resident income-tax brackets
- Apply Medicare levy for residents (single non-SAPTO shade-in)
- Apply HELP / HECS marginal STSL repayment when the debt toggle is on
- Allocate annual totals to the selected pay period
Country-specific rules
- Salary basis chooses whether your figure already includes employer super.
- Employer super guarantee is not deducted from employee take-home.
- Medicare levy applies to residents (single non-SAPTO shade-in); HELP uses the ATO marginal STSL schedule when the debt toggle is on.
Included
- Resident and foreign-resident brackets
- Medicare levy (single low-income shade-in)
- HELP / HECS repayment (marginal STSL, gross wages as RI proxy)
- Salary basis handling for super
Not modeled
- Low Income Tax Offset (LITO)
- Medicare levy surcharge and private health offsets
- SAPTO / family Medicare levy shade thresholds
- HELP repayment-income extras (RFB, net investment losses, reportable super, exempt foreign employment)
Rounding
Amounts are in cents (AUD). Levy and HELP use half-up rounding to the nearest cent.
Sources
| Document | Status | Researched | Source |
|---|---|---|---|
| ATO Tax rates – Australian resident 2026–27 (nil / 15% / 30% / 37% / 45% at $18,200 / $45,000 / $135,000 / $190,000) | VERIFIED | 2026-10-09 | Link |
| ATO Tax rates – foreign resident (latest published 2025–26 table; same 30% / 37% / 45% at $135k / $190k carries into 2026–27 — resident 15% cut does not apply) | VERIFIED | 2026-10-09 | Link |
| ATO Study and training loan repayment thresholds 2026–27 (marginal STSL) | VERIFIED | 2026-10-09 | Link |
| ATO Medicare levy reduction for low-income earners (single non-SAPTO $28,011 / $35,013; applies 2025–26 and later until re-indexed) | VERIFIED | 2026-10-09 | Link |
| ATO Super guarantee — 12% from 1 July 2025 onwards (incl. 2026–27) | VERIFIED | 2026-10-09 | Link |
| ATO Medicare levy surcharge income thresholds and rates (not modeled) | VERIFIED | 2026-10-09 | Link |
Primary brackets (from rate file)
| From | To | Rate |
|---|---|---|
| $0.00 | $18,200.00 | 0.00% |
| $18,200.00 | $45,000.00 | 15.00% |
| $45,000.00 | $135,000.00 | 30.00% |
| $135,000.00 | $190,000.00 | 37.00% |
| $190,000.00 | and above | 45.00% |
Worked example
Precomputed with engine.compute using default region assumptions.
| Gross | Net | Effective |
|---|---|---|
| $70,000.00 | $57,080.00 | 18.5% |
| $100,000.00 | $77,480.00 | 22.5% |
| $150,000.00 | $110,430.00 | 26.4% |
Changelog
- 2025-10-09: PLACEHOLDER AU-2025-26 national file shipped for preview.
- 2026-10-10: Default tax year switched to PLACEHOLDER AU-2026-27 (still preview).
- 2026-10-21: AU-2026-27 national VERIFIED vs ATO resident rates (15% second band), foreign rates, Medicare single shade $28,011/$35,013, STSL marginal HELP, SG 12%. Six goldens. LITO/MLS/SAPTO family/HELP RI extras not modeled.