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Current Australian Income Tax Rates - Resident and Non-Resident

Australian Resident Individual Income Tax Rates

The tax rates appearing in the tables below apply to individuals who:

  • Are residents of Australia for tax purposes for the whole financial year, and
  • Did not leave full-time education for the first time during the financial year.

Note that these tax rates do not include the Medicare Levy or Medicare Levy Surcharge, with the former increasing to a rate of 2% from 1 July, 2014. Also see our Australian Tax Quick Reckoning Guide for an estimate of tax paid on certain levels of taxable income. In the 2019 Federal Budget, the Government announced that it would provide further tax reductions through temporary, non-refundable Low and Middle Income Tax Offsets (LMITO) and multi-year tax bracket changes. The LMITO applies only to Australian tax residents.

Current Resident Tax Rates 2018 - 2019; 2019 - 2020 and 2020 - 2021

Taxable income Tax on this income
$0 – $18,200 Nil
$18,201– $37,000 19c for each $1 over $18,200
$37,001 - $90,000 $3,572 plus 32.5c for each $1 over $37,000
$90,001 - $180,000 $20,797 plus 37c for each $1 over $90,000
$180,001 and over $54,097 plus 45c for every $1 over $180,000

Resident Tax Rates 2017 - 2018

Taxable income Tax on this income
$0 – $18,200 Nil
$18,201– $37,000 19c for each $1 over $18,200
$37,001 - $87,000 $3,572 plus 32.5c for each $1 over $37,000
$87,001 - $180,000 $19,822 plus 37c for each $1 over $87,000
$180,001 and over $54,232 plus 45c for every $1 over $180,000

Resident Tax Rates 2016 - 2017

Taxable income Tax on this income
$0 – $18,200 Nil
$18,201– $37,000 19c for each $1 over $18,200
$37,001 - $87,000 $3,572 plus 32.5c for each $1 over $37,000
$87,001 - $180,000 $19,822 plus 37c for each $1 over $87,000
$180,001 and over* $54,232 plus 45c for every $1 over $180,000

*Note that an additional Temporary Budget Repair Levy of 2% which had been payable on incomes over $180,000 pa from 1 July 2014 ceased on 30 June, 2017.

Australian Non-Resident Individual Income Tax Rates

Non-Resident Tax Rates 2018 - 2018 - 2019; 2019 - 2020 and 2020 - 2021

Taxable income Tax on this income
$0 - $90,000 32.5c for each $1
$90,001 - $180,000 $29,250 plus 37c for each $1 over $90,000
$180,001 and over $62,550 plus 45c for every $1 over $180,000

Non-Resident Tax Rates 2017 - 2018

Taxable income Tax on this income
$0 – $87,000 32.5c for each $1
$87,001 - $180,000 $28,275 plus 37c for each $1 over $87,000
$180,001 and over $62,685 plus 45c for every $1 over $180,000

Non-Resident Tax Rates 2016 - 2017

Taxable income Tax on this income
$0 – $87,000 32.5c for each $1
$87,001 - $180,000 $28,275 plus 37c for each $1 over $87,000
$180,001 and over* $62,685 plus 45c for every $1 over $180,000

*Note that an additional Temporary Budget Repair Levy of 2% which had been payable on incomes over $180,000 pa from 1 July 2014 ceased on 30 June, 2017.

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