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Income tax calculator

Your Australian take-home pay in full detail — tax, Medicare levy and surcharge, HECS, salary sacrifice, deductions and super, for any year from 2023–24 to 2026–27.

$
Pay frequency
Residency
HECS / HELP
Super
Financial year
Tax-free threshold
Private hospital cover
$
$
$
%
You keep
$2,970
per fortnight, after tax

Effective rate 22.8% · Marginal rate 30%

  • Gross salary$100,000
  • Income tax−$20,788
  • Medicare levy−$2,000
  • Take-home pay$77,212
  • Employer super (12%)$12,000

Across your pay cycles

WeeklyFortnightlyMonthlyYearly
Gross$1,923$3,846$8,333$100,000
Tax + Medicare−$438−$876−$1,899−$22,788
Take-home$1,485$2,970$6,434$77,212

Estimates use 2025–26 ATO rates, including the Medicare levy and 12% employer super where they apply. Medicare levy surcharge applies when no private hospital cover is held. Salary sacrifice and deductions reduce taxable income. General information only — not tax advice.

How your take-home pay is worked out

Your employer quotes a gross salary, but what lands in your account depends on four things: income tax, the Medicare levy, any study-loan repayment, and how your super is treated. This calculator applies the official ATO rates for the financial year you select and shows every line of the calculation.

Income tax is calculated on marginal brackets. For 2025–26, residents pay nothing on the first $18,200, then 16% up to $45,000, 30% up to $135,000, 37% up to $190,000 and 45% above that. Low income earners also receive the low income tax offset (LITO) of up to $700, which the calculator applies automatically. Non-residents are taxed from the first dollar and working holiday makers pay 15% on income up to $45,000.

The Medicare levy adds 2% of taxable income for most residents, with a reduced levy below an income threshold ($35,013 for singles in 2025–26). If you earn above $101,000 and don't hold private hospital cover, the Medicare levy surcharge adds a further 1% to 1.5% — often more than a basic hospital policy costs.

HECS/HELP repayments changed significantly in 2025–26: instead of a percentage of your whole income, you now repay 15c per dollar earned above $67,000 (17c above $125,000), the same way tax brackets work. Earlier years in the calculator use the old flat-rate tables that applied at the time.

Super isn't taxed as salary — your employer pays at least the super guarantee (12% from 1 July 2025) on top of, or as part of, your package. The "Included / On top" toggle handles both ways a package can be quoted, and you can set a custom employer rate if yours pays above the minimum. Salary-sacrificed super reduces your taxable income, though it still counts toward HECS and surcharge income tests.

Deductions — work-related expenses, self-education and similar — reduce your taxable income, so the benefit at tax time is your deduction multiplied by your marginal rate. The calculator shows this precisely: enter your expected deductions and watch the tax line fall while your gross stays the same.

Every figure is an estimate based on the inputs you provide and standard single-taxpayer assumptions. It is general information only — not tax advice. For your personal situation, talk to a registered tax agent or use the ATO's official tools.

Frequently asked questions

How much tax do I pay on $100,000 in Australia?

For 2025–26, an Australian resident on $100,000 with no HECS debt pays $20,788 income tax plus a $2,000 Medicare levy, leaving take-home pay of $77,212 — about $2,970 per fortnight. Employer super of 12% ($12,000) is paid on top.

What is the tax-free threshold?

Australian residents pay no income tax on the first $18,200 of taxable income. If you have more than one job, you generally claim the threshold from one employer only — the calculator's "not claimed" option estimates withholding for a second job.

How are HECS repayments calculated in 2025–26?

From 2025–26, HELP/HECS repayments use a marginal system: nothing below $67,000, 15c per dollar between $67,000 and $125,000, then $8,700 plus 17c per dollar above $125,000. At $179,286 or more, the repayment is a flat 10% of total repayment income.

What is the Medicare levy surcharge?

Singles earning over $101,000 (2025–26) without an appropriate level of private hospital cover pay an extra 1% to 1.5% of income as the Medicare levy surcharge, on top of the standard 2% Medicare levy. Toggle private hospital cover in the calculator to see the difference.

Does salary sacrifice reduce my tax?

Salary-sacrificed super comes out of pre-tax pay, reducing your taxable income. It still counts as reportable super for HECS repayment and Medicare levy surcharge income tests, and is generally taxed at 15% inside your fund.

Which financial years does this calculator support?

You can switch between 2023–24, 2024–25, 2025–26 and 2026–27 — useful for comparing years or estimating a return you haven't lodged yet. Each year uses that year's ATO rates, thresholds and super guarantee percentage.