Comprehensive Income Tax Calculator Australia

This take home pay calculator shows your real Australian take-home pay: income tax, LITO, Medicare levy and surcharge, and compulsory HELP/HECS repayments.

Comprehensive Income Tax Calculator Australia
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What it does

The Comprehensive Income Tax Calculator shows your true Australian take-home pay by combining income tax, the Medicare levy, the Medicare Levy Surcharge and any compulsory HELP/HECS repayment.

Data sources & parameters

The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.

ParameterValueSourceLast updated
Resident income tax bracketsRate scheduleato.gov.auEffective 2026-07-01FY2026-27 rates (15% on $18,201-$45,000). Ends 2027-06-30: the scheduled 2027-07-01 row (14%) takes over. audit 2026-09-23
Medicare levy rate0.02ato.gov.auEffective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23
Medicare levy low-income threshold28,011ato.gov.auEffective 2025-07-01Window opened: the threshold is indexed annually and there is no successor row, so closing it at 2027-06-30 would have fallen back to the undated 26,000 row
Low Income Tax Offset maximum700ato.gov.auEffective 2024-07-01Confirmed unchanged and current for FY2026-27 (ATO). Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23
LITO shade-out start37,500ato.gov.auEffective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23
LITO second taper start45,000ato.gov.auEffective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23
LITO phase-out end66,667ato.gov.auEffective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23
LITO taper 10.05ato.gov.auEffective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23
LITO taper 20.015ato.gov.auEffective 2024-07-01Confirmed unchanged and current for FY2026-27 against the official source. Open-ended (was to 2027-06-30): statutory, not indexed, no change legislated; audit 2026-09-23
Medicare Levy Surcharge tiers (singles): [threshold, rate]Rate scheduleato.gov.auEffective 2026-07-01ATO Medicare Levy Surcharge income thresholds, FY2026-27.
Medicare Levy Surcharge tiers (families): [threshold, rate]Rate scheduleato.gov.auEffective 2026-07-01ATO Medicare Levy Surcharge family income thresholds, FY2026-27.
HELP/HECS repayment bandsRate scheduleato.gov.auEffective 2026-07-0117% band now stops at $186,050; above it a 10% band, so repayment = 10% of total repayment income (ATO 2026-27; within 4c at the threshold). At $200k ~20,000, was 20,976. Old ATO link 404. audit 2026-09-23
Standard deduction for work-related expenses (annual cap)1,000legislation.gov.au, ato.gov.auEffective 2026-07-01New 2026-10-23: ITAA 1997 s 25-130 (Act No. 49 2026 Sch 4) gives a resident with labour income the lesser of 1,000 and that income, less work expenses already claimed, from 2026-27
Working Australians tax offset cap (nil before 1 July 2027)0legislation.gov.au, ato.gov.au—

We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.

The formula

Take-home = income - income tax + LITO - Medicare levy - Medicare surcharge - HELP repayment

How it works

It applies the resident brackets and Low Income Tax Offset, adds the 2% Medicare levy, adds the surcharge if you have no private hospital cover and earn over the threshold, and adds your HELP repayment.

Where it is used

  • Seeing real after-tax pay
  • Testing the cost of not having hospital cover
  • Including HELP/HECS repayments

Worked example

On A$120,000.00 with a HELP debt and no hospital cover, total tax and levies are …, leaving ….

Use this Pro calculator to see your real Australian take-home pay. It goes beyond basic income tax to include the Low Income Tax Offset, the Medicare levy, the Medicare Levy Surcharge and any compulsory HELP/HECS repayment, the deductions that a simple calculator misses.

What comes out of your pay

Your gross salary is reduced by several separate charges, each with its own rules:

  • Income tax on your taxable income at the resident marginal brackets, reduced by the Low Income Tax Offset for lower incomes.
  • Medicare levy: 2% of taxable income for most residents.
  • Medicare Levy Surcharge: an extra 1% to 1.5% if you do not hold private hospital cover and your income is over the threshold. Tick the private-cover box to remove it.
  • HELP/HECS repayment: a compulsory percentage of your income once you earn above the first repayment threshold, if you have a study debt.

Adding all of these gives your total tax and levies, and subtracting that from your gross income gives your true take-home pay, shown annually, monthly and weekly.

The Medicare Levy Surcharge

The surcharge is designed to encourage private hospital cover. If your income is above the singles (or family) threshold and you do not hold cover for the full year, you pay an extra 1% to 1.5% of income on top of the ordinary Medicare levy. Often the cost of a basic hospital policy is less than the surcharge, and this calculator lets you test that by toggling the cover box.

HELP/HECS repayments

If you have a study loan, the ATO collects a compulsory repayment through your tax once your income passes the first threshold. The rate rises in steps as income increases and applies to your whole repayment income, not just the amount above the threshold. Tick the HELP box to include it in your take-home figure.

A worked example

Take Michael, a resident earning A$90,000 with a A$25,000 HELP debt and no private hospital cover:

  • Income tax : on the resident brackets his tax before offsets is roughly A$19,700, trimmed slightly by the Low Income Tax Offset (which has phased down to little at this income).
  • Medicare levy : 2% of A$90,000 = A$1,800.
  • Medicare Levy Surcharge : at A$90,000 he sits above the singles threshold, so without hospital cover he pays 1% = A$900. Buying a basic hospital policy for less than A$900 would remove this entirely.
  • HELP repayment : at A$90,000 the applicable rate is around 5.5% of repayment income, roughly A$4,950, deducted through his pay.

His total tax and levies come to about A$27,350, leaving take-home pay near A$62,650 a year, about A$5,220 a month. A basic income-tax-only calculator would have understated his deductions by close to A$7,650 by ignoring the levy, surcharge and HELP repayment.

Marginal versus average tax rate

A frequent point of confusion is the difference between your marginal rate and your average rate. Michael's top dollar is taxed at 32% (plus levies), but because the lower brackets are taxed more lightly, his average income-tax rate across all his earnings is well below that. This matters when you weigh up extra work, a pay rise or salary sacrifice: only the income falling in the higher bracket is taxed at the higher marginal rate, so a raise never leaves you worse off overall. The calculator shows the total, but keeping the marginal-versus-average distinction in mind helps you interpret it.

Common mistakes to avoid

  • Forgetting the surcharge is all-or-nothing on cover. Holding hospital cover for only part of the year still leaves you liable for the surcharge on the uncovered days.
  • Treating HELP as tax-deductible. It is a compulsory repayment collected via the tax system, not a deduction, and it is calculated on repayment income.
  • Assuming a pay rise pushes all your income into a higher bracket. Only the portion above each threshold is taxed at the higher rate.
  • Ignoring extras-only health cover. Only hospital cover removes the surcharge; extras (dental, optical) policies do not.
  • Overlooking the family thresholds. If you have a spouse or dependants, the surcharge is tested against a higher family income threshold, so a couple's position can differ markedly from two singles on the same salaries.

Interpreting your result

The take-home figure is what genuinely reaches your bank account after the four main deductions, so it is the number to budget against, not your gross salary. Comparing the annual, monthly and weekly views helps sanity-check a payslip: if your employer's withholding differs from the calculator, it is often because HELP or the surcharge is being handled differently, or because you have salary-sacrifice arrangements the tool does not see. Use the toggles as decision aids rather than fixed settings: switching private hospital cover on and off shows whether a policy pays for itself against the surcharge, and turning HELP on and off isolates exactly how much your study debt costs you each year through the tax system.

Assumptions and limitations

The calculator covers the resident case and uses taxable income as the base for the surcharge and HELP repayment (a close approximation of the ATO's broader "income for surcharge purposes"). It does not model Division 293 tax for very high earners, other tax offsets, or the private health rebate. All rates, brackets and thresholds are kept current automatically.

This is general information, not tax advice. Confirm your position with a registered tax agent.

About This Take Home Pay Calculator

Use this take home pay calculator to get an instant, accurate estimate. The figures follow official ATO guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.

Tax year 2026

Frequently asked questions

What does this include beyond income tax?
LITO, the 2% Medicare levy, the Medicare Levy Surcharge if you have no private hospital cover, and any compulsory HELP/HECS repayment.
What is the Medicare Levy Surcharge?
An extra 1-1.5% of income for higher earners without private hospital cover. Tick the cover box to remove it.
How are HELP repayments worked out?
A compulsory percentage of income once you pass the first threshold, rising in steps as income increases.
Does it model Division 293?
No. That is a niche high-earner super surcharge, not part of salary take-home.
Is the surcharge on taxable income?
It uses taxable income as a close approximation of the ATO income-for-surcharge measure.
What information do I need before I use this calculator?
Take Michael, a resident earning A$90,000 with a A$25,000 HELP debt and no private hospital cover: Income tax : on the resident brackets his tax before offsets is roughly A$19,700, trimmed slightly by the Low Income Tax Offset (which has phased down to little at this income).Medicare levy : 2% of A$90,000 = A$1,800.Medicare Levy Surcharge : at A$90,000 he sits above the singles threshold, so without hospital cover he pays 1% = A$900. Buying a basic hospital policy for less than A$900 would remove this entirely.HELP repayment : at A$90,000 the applicable rate is around 5.5% of repayment income, roughly A$4,950, deducted through his pay.
What's a common mistake to avoid here?
Forgetting the surcharge is all-or-nothing on cover. Holding hospital cover for only part of the year still leaves you liable for the surcharge on the uncovered days.Treating HELP as tax-deductible.

About the author

Taha Kheirandish

Written and reviewed by

Taha Kheirandish

Economics student and independent researcher

Taha Kheirandish reads tax codes the way other people read maps — to find out where a system actually leads, not where it claims to go.

He is an economics student, and his work here is comparative by design. A pension deferral bonus in Quebec, a commuting allowance in Germany, a rent-increase ceiling in the Netherlands: each is a decision a government made about how money should move, and each reads differently once you set it beside eight others. He builds and checks these calculators across nine markets from primary sources — the regulation rather than a summary of it, the ministry’s own circular rather than a news item quoting it.

That is the editorial standard of the site as well as his habit. Every rate, threshold and bracket here carries the document it was read from and the date it takes effect, and gets re-checked when the law moves rather than when someone happens to notice.

He is a researcher, not a licensed adviser, and nothing on this site is personal financial advice. It is arithmetic done carefully with its sources shown — so that you can check it, and take it to someone who is.

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