Australia · Resident salary estimate

Australia take-home pay calculator

Estimate income tax, the low income tax offset and Medicare levy for 2026–27 or 2025–26. See the salary you keep and an employer super contribution illustration.

Before you calculate: this models a resident adult who is single, has no dependants and enters salary excluding super. It treats salary as taxable income. Deductions, including any eligible instant work deduction, HELP, Medicare surcharge and family/senior adjustments are excluded. Results estimate annual liability, not exact PAYG withholding.

Paycheck estimator

2026–27 · live as you type
A$

Resident adult, single, no dependants. Salary excludes employer super. Includes LITO and Medicare phase-in. Excludes deductions, HELP, Medicare surcharge and family/senior adjustments. Annual tax estimate; payslips may differ.

A$50,380
Per Year take-home pay
A$50,380/year · 84.0% of gross
Income Tax (after LITO)
A$8,420(14.0%)
Medicare Levy (up to 2%)
A$1,200(2.0%)
Super estimate (12%, on top)
A$7,200(12.0%)
Take-Home Pay
A$50,380(84.0%)
Based on A$60,000 annual gross. 2026–27 resident rates. Income tax includes the low income tax offset. Employer super is an uncapped illustration, separate from take-home pay.

  1. 1
    Convert pay period to annual gross
    A$60,000 × 1 (Per Year)
    Annual gross = A$60,000
  2. 2
    Income Tax (after LITO)
    A$60,000 × 14.03%
    A$8,420/year
  3. 3
    Medicare Levy (up to 2%)
    A$60,000 × 2.00%
    A$1,200/year
  4. 4
    Calculate take-home pay
    A$60,000 − A$9,620 deductions
    A$50,380/year (84.0% of gross)

Australian resident income tax brackets for 2026–27

Tax is progressive: each rate applies only to the income inside its bracket. The first taxable rate falls from 16% to 15% on 1 July 2026. LITO is applied after calculating tax from the brackets; Medicare is calculated separately.

Australian resident tax brackets for 2026–27, excluding offsets and Medicare
Taxable income band (AUD)Marginal rate
Up to $18,200.000%
Above $18,200.00 up to $45,000.0015%
Above $45,000.00 up to $135,000.0030%
Above $135,000.00 up to $190,000.0037%
Above $190,000.0045%

Take-home pay examples for 2026–27

These examples use the same engine as the interactive calculator. All amounts are annual AUD, with the assumptions stated above. Employer super is separate from the net salary shown.

Australian annual salary examples including LITO and single Medicare levy
Gross salaryTax after LITOMedicareEstimated net
$30,000.00$1,070.00$198.90$28,731.10
$40,000.00$2,695.00$800.00$36,505.00
$60,000.00$8,420.00$1,200.00$50,380.00
$80,000.00$14,520.00$1,600.00$63,880.00
$100,000.00$20,520.00$2,000.00$77,480.00
$150,000.00$36,570.00$3,000.00$110,430.00

What the low income tax offset changes

The maximum LITO is 700 at taxable income up to 37,500. From there it reduces by five cents for each extra dollar up to 45,000, where it is 325. Above 45,000, it reduces by 1.5 cents per extra dollar until exhausted. The offset is limited to the income tax otherwise due, so it cannot create a refund by itself or reduce Medicare.

Why Medicare has a phase-in

Under the single non-pensioner assumptions, the levy is zero up to 28,011. The calculator then uses the smaller of 2% of income or 10% of the amount above that threshold. This avoids an abrupt jump to the full levy just above the threshold. Family income, dependants, seniors and some exemptions can change the calculation.

Cash salary, super and payroll withholding

A salary quoted as a package including super requires a different input from salary quoted plus super. Ask for the cash-salary component and enter that figure. The employer-super result is a simple 12% illustration and does not apply the maximum contribution base or individual eligibility rules.

Dividing estimated annual net pay by 12, 26 or 52 is useful for comparing budgets. It does not reproduce every payslip: PAYG tables, pay frequency, rounding, additional pay periods and personal declarations affect actual withholding. Use your ATO assessment and payroll records for final amounts.

FAQ

Frequently asked questions

Which Australian tax years does this calculator support? ▾
Select 2026–27 or 2025–26. The first taxable bracket is 15% in 2026–27 and 16% in 2025–26. Both use the 18,200 tax-free threshold and the 30%, 37% and 45% higher marginal rates at the applicable thresholds. The calculator includes LITO and the enacted single non-pensioner Medicare levy threshold of 28,011.
Does the estimate include the low income tax offset? ▾
Yes. LITO can reduce income tax by up to 700. It tapers above taxable income of 37,500, with a different taper above 45,000. It cannot reduce income tax below zero and does not reduce the Medicare levy.
Is the Medicare levy always 2%? ▾
No. For the single, non-pensioner assumptions used here, no levy applies up to 28,011. Above that, the phase-in is limited to 10% of income above the threshold, until the full 2% of taxable income applies. Different family, senior and exemption rules are not modelled.
Should my salary include superannuation? ▾
Enter salary excluding employer super. The tool shows an illustrative employer contribution of 12% separately. A total remuneration package that includes super is not the same as cash salary; confirm the cash component with your employer. The maximum contribution base and other super eligibility rules are not modelled.
Will this exactly match my payslip or tax return? ▾
No. This estimates annual tax liability on salary treated as taxable income and divides it across pay periods. Actual PAYG withholding uses payroll tables and rounding. Deductions, HELP repayments, Medicare levy surcharge, family or senior adjustments, other offsets and salary sacrifice are excluded.

Sources & Methodology

2026–27 resident rates; 2025–26 selectable with the previous 16% first bracket. Includes LITO and single, non-pensioner Medicare levy phase-in using the enacted $28,011 threshold. Salary treated as taxable income: deductions (including any instant work deduction), HELP, surcharge, family/senior adjustments and other offsets excluded. Employer super is an uncapped 12% illustration on salary excluding super. Annual liability estimate, not exact payroll withholding.

Standards and figures reviewed 9 September 2026.

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