26 October 2017
Residents: Personal tax rates and thresholds
These rates apply to individuals who are Australian residents for tax purposes:
| Income Range ($) | Rates in 2025-26 (%) | Rates in 2026-27 (%) | Rates in 2027-28 (%) |
| 0 – 18,200 | Tax-free | Tax-free | Tax-free |
| 18,201 – 45,000 | 16 | 15 | 14 |
| 45,001 – 135,000 | 30 | 30 | 30 |
| 135,001 – 190,000 | 37 | 37 | 37 |
| More than 190,000 | 45 | 45 | 45 |
Increase to Medicare Levy low-income thresholds
· As announced prior to budget night, the Medicare Levy low-income thresholds amounts and ranges have been increased for singles, families, seniors and pensioners
· These increases have been enacted into legislation already and apply from 1 July 2026
· The Medicare Levy low-income thresholds for the 2026-2027 income year are below:
| Category of Taxpayer | No Medicare Levy payable at or below: | Reduced Medicate Levy payable within: | Full Medicare Levy payable at or above: |
| Individuals | $28,011 | $28,011 - $35,014 | $35,014 |
| Individuals eligible for the SAPTO | $44,268 | $44,268 - $55,335 | $55,335 |
| Families eligible for the SAPTO | $61,623 | $59,886- $74,857 | $77,029 |
| Families not eligible for the SAPTO with no dependent child or student | $47,238 | $47,238 – 59,048 | $59,048 |







