Income Tax Calculator

Estimate Tax on the Entered Income

For cash-derived earnings, include taxable cash receipts with other taxable income after allowable adjustments. A cash deposit can also be a transfer, loan or refund.

The Australian selections cover 2014/15 through 2026/27 with each year’s income-tax bands. Years before 2025/26 require an entered Medicare levy or full exemption.

An Australian Business Number (ABN) does not set a tax rate. A sole trader uses total personal taxable income, including eligible business earnings.

A company has its own assessment. Use the business income tax calculator for company scenarios.

Australian income tax applies progressively to taxable income. Enter assessable income after allowable deductions, then select the income year and full-year residence category.

For a resident with AUD $100,000 taxable income in 2025/26, the first AUD $18,200 attracts no income tax. The next AUD $26,800 attracts 16% and the remaining AUD $55,000 attracts 30%.

That produces AUD $20,788 income tax. A single person without a Medicare exemption pays AUD $2,000 levy in this example, leaving AUD $77,212 before other adjustments.

The 2026/27 resident rate for the first taxable band is 15%. At the same income, income tax is AUD $20,520 and the remaining amount is AUD $77,480 with the same levy.

A bank deposit can contain transfers, loan proceeds or repayments. Reconcile those receipts before using an income assumption. This calculator does not classify transactions or prepare a return.

The Australian bands follow the legislated resident tax schedules. From 2024/25, foreign-resident mode applies 30% through AUD $135,000, then higher bands. Earlier years use their own foreign-resident bands.

This is an estimate of liability, not payroll withholding or a bank deposit. The remaining amount uses the income basis entered above.

Your entries remain in this tab and clear on reload.

Compare Marginal and Effective Tax Rates

Your Australian tax percentage has two measures. The marginal band shows the rate on the highest taxable slice, while the effective rate divides modelled amounts by adjusted taxable income.

The highest income-tax band applies only to the income within that band. A 30% band does not mean every dollar attracts 30% income tax.

For the AUD $100,000 default, income tax and Medicare total AUD $22,788. Dividing that amount by AUD $100,000 gives a 22.79% effective rate.

The effective rate includes every modelled amount, including an enabled study-loan repayment. The highest band rate excludes levy changes, rebate withdrawals and allowance tapering. Those rules can change the cost of the next dollar.

The table shows income tax before offsets or rebates. The results panel applies the supported adjustments separately.

Each band starts above its lower limit. UK rows use income after the Personal Allowance.

Read After-Tax Period Amounts

The periodic table divides the annual remaining amount by 52 weeks, 26 fortnights or 12 months. These are comparable averages for a financial scenario.

The default AUD $77,212 annual amount gives AUD $1,485 weekly, AUD $2,970 fortnightly or AUD $6,434 monthly. Displayed amounts round independently.

In Salary mode, Plus super treats the entered amount as cash salary. With super separates an inclusive package into cash salary and ordinary employer contributions.

For a 2025/26 package of AUD $112,000, the calculator separates AUD $100,000 cash salary and AUD $12,000 employer super. Salary sacrifice reduces the cash salary separately.

Salary mode assumes evenly paid eligible ordinary earnings. Employer super uses 11.5% in 2024/25 and 12% in 2025/26 and 2026/27, subject to each year’s maximum base.

Personal contributions and spouse contributions reduce the modelled remaining income when entered. Employer super stays in its own column and never increases cash take-home pay.

The income basis can differ from actual cash receipts, especially for rental deductions. The result does not project the receiving fund’s growth or contribution tax.

Payroll withholding can differ because of pay frequency, bonuses and declarations. Salary deductions, superannuation arrangements and actual tax already withheld also affect the amount deposited.

Use the resulting income assumption in the budget planner. For foreign modes entered after deductions, the remaining taxable-income figure excludes those deductions from its starting cash base.

Check Levies and Other Adjustments

Australian resident mode includes the low income tax offset unless you exclude it. The offset reaches AUD $700 and tapers above AUD $37,500. It cannot create a refund.

In 2025/26 and 2026/27, single people pay no Medicare levy through AUD $28,011. The levy is 10% of income above that threshold through AUD $35,013, then 2% of total income above AUD $35,013. This setting covers adults without dependants who receive no seniors and pensioners tax offset.

For family reductions or partial exemptions, enter a separately verified annual Medicare levy. Full exemption has its own setting. Foreign-resident mode excludes Medicare and LITO.

The surcharge rate is an entered assumption. Assess family income, dependent children and appropriate hospital cover using the official Medicare levy surcharge rules. This tool applies your rate to taxable income only, so it excludes extra surcharge bases such as reportable fringe benefits.

The optional HELP estimate supports 2025/26 and uses separate repayment income. It starts above AUD $67,000 and is capped at the entered loan balance. It does not assess Medicare-related repayment exemptions or overseas repayment obligations.

Other years’ HELP schedules are outside this calculation. The government loan repayment guide explains repayment income and withholding.

The small-business offset uses eligible net business income already included in taxable income. Its proportion of basic income tax is multiplied by the selected year’s offset rate.

The rate is 5% for 2015/16, 8% for 2016/17 through 2019/20, 13% for 2020/21 and 16% from 2021/22. The annual cap is AUD $1,000.

Aggregated turnover must be below AUD $2 million in 2015/16 or AUD $5 million in later years. Confirm eligibility after excluding ineligible income, including personal services income.

The simplified apportionment assumes eligible business income does not exceed taxable income. Cases needing adjustments to the denominator require a separate calculation.

LMITO applies only in 2018/19 through 2021/22. Select Exclude to remove it. The tool uses the historical amount and income taper instead of a current-year offset.

Net rental income is a separate profit or loss, excluded from the main income input. Entering it twice would change taxable income twice.

The foreign income tax offset uses eligible foreign tax paid on income included in Australian assessable income. Above AUD $1,000, enter the separately calculated offset limit.

For a personal super deduction, this scenario supports people aged 18 to 66 contributing to a complying fund. Confirm a valid notice and the fund’s acknowledgement.

The ATO personal-super deduction rules set notice deadlines and restrictions after withdrawals or transfers. A bank transfer alone does not establish deductibility.

Own deductible contributions, salary sacrifice and employer contributions share the general concessional cap. This is AUD $30,000 in 2024/25 and 2025/26, then AUD $32,500 in 2026/27.

Enter other contributions using that cap. Carry-forward caps, excess contributions and Division 293 tax are outside this scenario. The displayed tax effect excludes fund tax and growth.

The spouse contribution mode uses eligible after-tax contributions from 2017/18 onwards. Both spouses must be residents and must not be living separately on a permanent basis.

Before 2020/21, the spouse must be under 70 when the contribution is made. From 2020/21, the age limit is under 75. Their fund must comply and the contribution must stay within their non-concessional cap. Their prior-year total super balance must be below that year’s general transfer balance cap.

The offset is 18% of the smaller of the contribution and AUD $3,000 reduced by spouse income above AUD $37,000. It reaches zero at AUD $40,000.

Spouse income includes assessable income, reportable fringe benefits and reportable employer super contributions. Exclude assessable First Home Super Saver (FHSS) released amounts from this income test. Contribution splitting and your own deductible contribution are different categories.

The ATO spouse contribution conditions determine entitlement. Calculated offsets are subject to the combined income-tax cap shown in the main results.

Other offsets require verified entered amounts. Part-year residence, working holiday makers, children’s income and seniors’ offsets need separate assessment. An assessment also changes when deductions or income are missing.

Compare Foreign Income Scenarios

Each foreign mode uses its own currency, tax period and tax schedule. Switching modes preserves the entered number and performs no currency conversion or double-tax treaty calculation.

Singapore YA 2026 uses resident chargeable income after reliefs and the IRAS progressive rates. SGD $100,000 produces SGD $5,650 income tax before any personal rebate. CPF contributions and non-resident scenarios are excluded.

India AY 2026/27 covers FY 2025/26 ordinary income under the new regime, up to INR 5,000,000. The Income Tax Department schedules supply the bands and 4% cess.

Resident India mode includes the section 87A rebate through INR 1,200,000 and marginal relief above it. At INR 1,210,000, income tax after relief is INR 10,000 and cess is INR 400. Non-residents receive neither rebate nor that marginal relief.

Enter India total income after eligible deductions, including any salary standard deduction already claimed. Old-regime assessments, special-rate income and incomes requiring surcharge are excluded. Band rows retain cents for comparison rather than return-filing rounding.

United Kingdom 2026/27 covers resident ordinary non-savings income in England, Wales and Northern Ireland. It applies the standard Personal Allowance and taper, assuming adjusted net income equals the entered amount.

GBP £110,000 produces GBP £33,432 income tax after the tapered GBP £7,570 allowance. Scottish rates, National Insurance, student loans and savings or dividend rules are excluded.

Nevada / US 2026 uses the IRS single-filer ordinary-income schedule on federal taxable income after deductions. USD $100,000 produces USD $16,712 federal income tax.

Nevada imposes no individual state income tax. Federal credits, payroll taxes and alternative minimum tax are excluded. The remaining taxable-income figure is not gross salary take-home pay.

New Zealand 2025/26 applies the Inland Revenue individual bands to taxable income. NZD $100,000 produces NZD $22,878 income tax before credits, excluding ACC and KiwiSaver.

Malaysia YA 2025 applies the resident chargeable-income bands after reliefs and before rebates. MYR $100,000 produces MYR $9,400 income tax.

Ireland 2026 covers a resident single person without qualifying children. The Revenue income-tax bands produce EUR €31,200 on EUR €100,000 before credits, USC and PRSI.

Choose the currency matching the selected schedule and confirm residence. The US selection also requires a state basis. California and New York state/city scenarios return no combined estimate.

Foreign selections support only the named year and scope. No Australian bands or currency conversion apply to those results.

Australian income tax, optional LITO, Medicare levy and entered surcharge. Optional 2025/26 HELP repayment. Family Medicare relief and other offsets require entered verified amounts.

Australian tax resident or foreign resident, full year, age 18 or over

PAYG Withholding Variations

Pay as you go (PAYG) withholding is money collected during the year. An approved variation changes collection and take-home cash while the underlying annual liability follows the tax rules.

The ATO PAYG withholding variation application is commonly searched as NAT 2036. This calculator neither submits that application nor decides eligibility.

Enable Withholding table for ordinary resident pay with the tax-free threshold claimed and a supplied tax file number. Choose weekly, fortnightly or monthly pay.

The withholding schedule starts on 24 Sep 2025 for the 2025/26 selection and on 1 Jul 2026 for 2026/27.

Each table result includes the schedule’s standard Medicare treatment. It excludes HELP, levy variations, bonuses, extra pay periods and withholding offsets.

Table withholding remains separate from the annual liability. Enter actual annual PAYG withheld and other assessment credits to see a possible balance or refund.

A positive balance means the estimate exceeds entered withholding and credits. A negative balance is a possible refund. Neither result is an ATO assessment.