How your take-home pay is worked out
Take-home pay is your salary minus income tax, the Medicare levy and, if you have one, your HELP repayment. The calculator applies the 2026–27 rates below for an Australian resident who claims the tax-free threshold.
- Super. If your salary is a package including super, the 12% super guarantee comes out first. Otherwise your employer pays it on top.
- Income tax on your taxable income, using the brackets below.
- Low income tax offset. Up to $700 off your tax if you earn under $66,667.
- Medicare levy of 2%, reduced if you're on a low income.
- HELP repayment on income above $69,528, if you have a study loan.
Example: $90,000 with a HELP loan
| Salary | $90,000.00 |
| Income tax | −$17,520.00 |
| Medicare levy | −$1,800.00 |
| HELP repayment | −$3,070.80 |
| Take-home pay | $67,609.20 a year ($2,600.35 a fortnight) |
|---|
Your employer also pays $10,800.00 into your super fund.
Australian tax rates 2026–27
| Taxable income | Tax on this income |
|---|---|
| 0 – $18,200 | Nil |
| $18,201 – $45,000 | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
These rates don't include the 2% Medicare levy. The lowest rate fell from 16% to 15% on 1 July 2026, worth up to $268 a year.
Low income tax offset
Taxable income up to $37,500 gets the full $700 offset. It falls by 5c for every dollar up to $45,000, then 1.5c for every dollar until it reaches zero at $66,667. It can reduce your income tax to zero but never gives you a refund on its own.
HELP repayment thresholds 2026–27
| Repayment income | Repayment |
|---|---|
| $0 – $69,528 | Nil |
| $69,529 – $129,717 | 15c for each $1 over $69,528 |
| $129,718 – $186,050 | $9,028 plus 17c for each $1 over $129,717 |
| $186,051 and over | 10% of your total repayment income |
Medicare levy surcharge 2026–27
If you're single and don't have appropriate private hospital cover, you pay a surcharge on top of the Medicare levy.
| Income for MLS purposes (single) | Surcharge |
|---|---|
| $105,000 or less | 0% |
| $105,001 – $123,000 | 1% |
| $123,001 – $164,000 | 1.25% |
| $164,001 or more | 1.5% |
What this calculator assumes
- You're an Australian resident for tax purposes for the full year and claim the tax-free threshold from this job.
- Your salary is your only income, with no deductions, salary sacrifice or reportable fringe benefits.
- Medicare levy low-income thresholds for 2026–27 haven't been published yet, so the calculator uses the 2025–26 threshold of $28,011. This only affects incomes under about $35,014.
- The surcharge uses singles' thresholds. Families have higher thresholds.
Want a quick answer for a round number? The salary after tax table has a full breakdown for every salary from $30,000 to $300,000.
Rates are from the Australian Taxation Office: resident tax rates, study loan thresholds and Medicare levy surcharge.