These rates apply to individuals who are residents of Australia for tax purposes (see Residency - overview for more information).
Tax rates 2008-09
Taxable income
Tax on this income
$1 – $6,000
Nil
$6,001 – $34,000
15c for each $1 over $6,000
$34,001 – $80,000
$4,200 plus 30c for each $1 over $34,000
$80,001 – $180,000
$18,000 plus 40c for each $1 over $80,000
$180,001 and over
$58,000 plus 45c for each $1 over $180,000
The above rates do notinclude the Medicare levy of 1.5% (read What is the Medicare levy?for more information).
Tax offsets reduce the tax payable. Tax offsets based on taxable income levels apply to a range of circumstances. For more information read About tax offsets.
The following rates for 2009-10 apply from 1 July 2009.
If you are under the age of 18, and receive ‘unearned’ income (for example, investment income), special rates apply. Read Income of individuals under the age of 18.
A simple tax calculator is available to help you calculate the tax on your taxable income. The comprehensive tax calculator also takes into account Medicare levy, HECS/ SFSS repayments, tax offsets and tax credits to give you an estimate of the amount of your tax refund or debt.
Tax deducted from my pay
If you want to know how much your employer (or other payer) is required to withhold from payments to you, use the Tax withheld calculator.