- 2026-27 ATO tax rates
- Superannuation: 12%
- Medicare levy & HELP/HECS included
Deductions & options +
Your take-home pay
- 79.8% Take-home pay $63,880
- 18.1% Income tax $14,520
- 2.0% Medicare levy $1,600
- Gross salary
- $80,000
- Total tax
- −$16,120
- + Employer super (12.0%)
- $9,600
How this is calculated
Your take-home pay is your gross salary minus income tax, the Medicare levy and any compulsory HELP/HECS repayment. Employer superannuation is paid on top of your salary and does not reduce your take-home pay.
For the 2026-27 year, resident income tax is applied progressively across these brackets:
| Taxable income | Rate on income in band |
|---|---|
| $0 – $18,199 | 0% |
| $18,200 – $44,999 | 15% |
| $45,000 – $134,999 | 30% |
| $135,000 – $189,999 | 37% |
| $190,000 and over | 45% |
The Medicare levy is 2% of taxable income, reduced for low-income earners through a phase-in band. HELP/HECS repayments, when enabled, apply a marginal rate based on your income.
A worked example
On a $90,000 salary, income tax is about $17,520 and the Medicare levy adds roughly $1,800 (around $19,320 in total), leaving about $70,680 take-home before any study-loan repayment. Separately, your employer pays 12% super ($10,800) on top, which doesn't reduce that take-home figure. Turn on the HELP/HECS toggle to see a study-loan repayment deducted as well.
Who this is for
Anyone comparing a job offer, negotiating a salary, or checking that a payslip looks right. If you want just one piece of the calculation, the income tax calculator isolates tax and the Medicare levy, and the HECS/HELP calculator isolates the study-loan repayment. For the rules behind the numbers, see the income tax brackets guide.
Assumptions & data caveats
- STILL DRAFT (draft:true). Verified against ATO on 2026-08-09: income-tax brackets, HELP/HECS marginal model, and super guarantee. NOT yet verifiable: Medicare levy low-income thresholds for 2026-27 (not published; placeholder in place).
- INCOME TAX: VERIFIED for 2026-27. Resident schedule: 0-$18,200 nil; $18,201-$45,000 15%; $45,001-$135,000 30%; $135,001-$190,000 37%; $190,001+ 45%. The second bracket was cut from 16% to 15% effective 1 July 2026 (legislated to fall to 14% from 1 July 2027).
- MEDICARE LEVY: UNVERIFIED for 2026-27. Rate 2%; singles shade-in of 10c per $1 over the lower threshold. The genuine 2026-27 singles thresholds are NOT yet published (indexed annually, typically announced ~May 2027 Budget). Values here ($28,011 lower / $35,013 upper) are the latest published 2025-26 singles figures used as a placeholder; replace once the ATO publishes 2026-27.
- HELP/HECS: now modelled with the MARGINAL system (2025-26 onwards): the rate applies only to income ABOVE each threshold, and total repayment is capped at 10% of repayment income (helpCapRate). Verified 2026-27 table: $0-$69,528 nil; $69,529-$129,717 15c per $1 over $69,528; $129,718-$186,050 $9,028 + 17c per $1 over $129,717; $186,051+ capped at 10% of total. Thresholds are indexed to average weekly earnings each year; reconfirm annually.
- SUPER GUARANTEE: VERIFIED. 12% for 2026-27 (reached its legislated 12% maximum on 1 July 2025; no further increases). Payday Super applies from 1 July 2026 (payment timing, not the rate).
- Repayment income is approximated as taxable income; the ATO definition adds back items such as reportable fringe benefits, reportable super contributions and net investment/rental losses.
Official sources
Disclaimer: This calculator provides estimates only and is not financial, tax, or legal advice. Figures are general in nature and may not reflect your circumstances. Verify against official sources or a qualified adviser before making decisions.
Frequently asked questions
What is take-home pay? +
Take-home pay (net pay) is what lands in your bank account after income tax, the Medicare levy, and any HELP/HECS repayment are deducted from your gross salary. It excludes employer superannuation, which is paid on top of your salary into your super fund.
Is superannuation included in my salary? +
Employer super (the super guarantee) is paid on top of your gross salary, not deducted from it, so it does not reduce your take-home pay. This calculator shows the employer contribution separately. If you salary-sacrifice extra into super, enter it as a pre-tax deduction.
How is the Medicare levy calculated? +
Most taxpayers pay a 2% Medicare levy on taxable income. Low-income earners pay a reduced levy that phases in gradually above a lower threshold, reaching the full 2% at an upper threshold. The Medicare levy surcharge (for higher earners without private hospital cover) is not included here.
Does this include HELP/HECS repayments? +
Yes, optionally. Turn on the HELP/HECS toggle and the calculator adds a compulsory study-loan repayment based on your income. Repayment rates and thresholds are set by the ATO and change each year.
Are these figures exact? +
No, they are estimates. Results depend on rates and thresholds that change annually and on personal circumstances (offsets, other income, deductions) not captured here. Always confirm with the ATO or a registered tax agent before making decisions.