Individuals statistics

Individuals summary tables and charts

Key statistics from the Individuals income tax return as well as some superannuation account information.

• Table 3: Individuals – median and average key items, by sex – over 2 years
• Chart 4: Individuals – top 10 postcodes, by average taxable income
• Chart 5: Individuals – top 10 occupations, by average taxable income
• Table 4: Individuals – private health insurance, by family status, income tier and age
• Chart 6: Individuals – net tax, by tax bracket
• Table 5: Individuals – selected income items – over 2 years
• Table 6: Individuals – selected deductions – over 2 years
• Table 7: Individuals – selected tax offsets and levies – over 2 years
• Chart 7: Individuals – returns by lodgment type
• Chart 8: Individuals – returns by sex – over 5 years
• Chart 9: Individuals – returns by state/territory
• Chart 10: Individuals – rental income and deductions – over 5 years
• Table 8: Individuals – interest in a rental property, by overall net rent outcome – over 2 years
• Chart 11: Individuals – gifts or donations by state/territory
• Table 9: Individuals – workplace giving programs – over 3 years
• Chart 12: Individuals – median super balance, by age and sex
• Chart 13: Individuals – super balance, by state/territory and sex
• Table 10: Individuals – super balance, by taxable income range – over 2 years

Table 3: Individuals – median and average key items, by sex, 2020–21 and 2021–22 income years

Key item	Male 2020–21	Female 2020–21	Total 2020–21	Male 2021–22	Female 2021–22	Total 2021–22
Average taxable income $	79,524	56,739	68,289	84,326	60,054	72,327
Median taxable income $	59,415	44,547	50,980	61,988	45,813	53,041
Average net tax $	24,465	15,464	20,226	27,206	17,456	22,616
Median net tax $	13,787	8,446	11,026	14,905	9,370	12,088
Average superannuation account balance $	189,892	150,922	170,191	182,667	146,146	164,126
Median superannuation account balance $	68,645	53,731	59,883	66,159	52,075	57,912

Download data from the 2012–13 income year onward at Snapshot table 4External Link.

See our definition of Net tax.

Chart 4: Individuals – top 10 postcodes, by average taxable income

Download data from the 2010–11 income year onward at Snapshot table 5External Link.

Chart 5: Individuals – top 10 occupations, by average taxable income

Download data from the 2010–11 income year onward at Snapshot table 5External Link.

Table 4a: Individuals – single people with private health insurance (PHI), by income tier and age, 2021–22 income year

Single people	Tier 0: $90,000 or less no.	Tier 1: $90,001 to $105,000 no.	Tier 2: $105,001 to $140,000 no.	Tier 3: $140,001 or more no.
Less than 65 years of age	1,152,617	175,987	270,610	246,172
65 to 69 years	104,944	7,767	11,051	11,731
70 years or more	205,958	7,538	11,876	22,760
Unspecified	211	3	5	523
Dependent child for PHI rebate purposes	493,497	6,640	7,236	5,492

Table 4b: Individuals – members of a couple with PHI, by income tier and age, 2021–22 income year

Members of a couple	Tier 0: $180,000 or less no.	Tier 1: $180,001 to $210,000 no.	Tier 2: $210,001 to $280,000 no.	Tier 3: $280,001 or more no.
Less than 65 years of age	2,658,879	543,776	801,394	813,141
65 to 69 years	350,542	24,212	32,993	39,740
70 years or more	536,423	17,919	27,324	43,775
Unspecified	66,693	13,013	16,474	11,570

In these tables, Income tier is determined by income for surcharge purposes.

Download data from the 2013–14 income year onward at Snapshot table 4External Link.

Chart 6: Individuals – net tax, by tax bracket, 2021–22 income year

Download data from the 2010–11 income year at Snapshot table 5External Link.

See our definition of Net tax.

Table 5: Individuals – Selected income items, 2020–21 to 2021–22 income years

Income item	2020–21			2021–22
	Individuals no.	Average $	Median $	Individuals no.	Average $	Median $
Salary or wages	11,900,967	66,739	55,933	12,405,198	69,994	58,337
Gross interest	7,693,463	573	26	7,701,751	387	19
Allowances, earnings, tips, director’s fees etc.	3,972,396	3,811	700	3,409,946	2,749	319
Dividends – franked amount	2,825,369	8,509	343	2,748,569	12,178	549
Dividends – franking credit	2,810,323	3,412	149	2,735,406	4,904	238
Net rent	2,276,784	1,417	357	2,291,362	2,608	1,070
Partnerships and trusts – net non–primary production amount	1,969,617	35,353	3,765	2,091,627	36,113	3,402
Net income or loss from business – non–primary	1,482,557	30,364	14,625	1,529,347	28,391	11,750
Net capital gain	1,250,718	28,453	1,838	1,414,379	35,764	1,901
Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment	1,776,503	11,549	11,360	1,285,113	7,728	6,867
Dividends – unfranked amount	1,093,436	1,109	89	1,194,535	1,309	166
Assessable foreign source income	961,666	8,045	290	1,151,149	7,156	197
Other net foreign source income	828,750	4,378	154	1,016,543	4,028	124
Australian Government pensions and allowances	710,938	14,756	15,298	694,880	13,685	14,746
Total income or loss	15,134,189	71,251	53,302	15,535,395	75,547	55,540

In this table:

• Total income or loss components don't add to the total number of individuals because individuals may declare more than one type of income
• some components of total income are not listed
• the calculations for count, average and median for total income or loss include zeros.

Download data from the 2007–08 income year onward at Snapshot table 4External Link.

Table 6: Individuals – Selected deductions, 2020–21 to 2021–22 income years

Deduction item	Individuals no. 2020–21	Average $ 2020–21	Median $ 2020–21	Individuals no. 2021–22	Average $ 2021–22	Median $ 2021–22
Work-related expenses	9,632,799	2,381	1,275	9,862,294	2,506	1,342
Other expenses incurred in managing your tax affairs	5,836,000	339	180	5,843,359	352	188
Gifts or donations	4,193,605	1,047	130	4,265,874	1,067	148
Other deductions	660,221	3,628	1,822	661,871	3,760	1,894
Personal superannuation contributions	580,793	15,498	14,044	652,281	17,648	15,000
Dividend deductions	303,991	2,491	348	336,623	2,392	295
Low value pool deduction	277,853	387	166	274,902	389	161
Interest charged by ATO	182,599	1,711	416	191,030	2,164	527
Interest deductions	140,853	3,149	214	124,537	3,493	250
Total deductions	15,134,189	2,803	788	15,535,395	3,037	837

In this table:

• Other deductions is a label on the tax return and doesn't include all other deductions from the tax return not listed
• Total deductions components don't add up to the total number of individuals claiming deductions because individuals may claim more than one type of deduction
• some components of total deductions are not listed
• the calculations for count, average and medians for total deductions include zeros.

Download data from the 2002–03 income year onward at Snapshot table 4External Link.

Table 7: Individuals – Selected tax offsets and levies, 2020–21 to 2021–22 income years

Offset/levy	Individuals no. 2020–21	Average $ 2020–21	Median $ 2020–21	Individuals no. 2021–22	Average $ 2021–22	Median $ 2021–22
Medicare levy	10,873,323	1,722	1,317	11,017,431	1,856	1,396
Low and middle income tax offset	10,105,600	767	990	10,137,999	1,171	1,410
Low income tax offset	6,695,989	402	346	6,497,351	402	345
Small business income tax offset	1,218,865	555	517	1,174,941	610	677
Foreign income tax offset	788,388	1,456	20	952,859	1,250	20
Commonwealth of Australia benefits and payments tax offset	1,255,366	1,336	1,329	675,927	896	907
Medicare levy surcharge	508,535	1,310	1,075	616,903	1,337	1,122
Seniors and pensioners tax offset	637,360	1,268	1,297	613,719	1,184	1,123
Zone or overseas forces tax offset	435,895	308	132	432,864	308	132
Employment termination payment tax offset	338,561	3,259	211	333,175	2,608	153
Australian superannuation income stream tax offset	153,727	3,567	3,071	147,739	3,899	3,418

Download data from the 2002–03 income year onward at Snapshot table 4External Link.

Chart 7: Individuals – returns by lodgment type, 2021–22 income year

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 8: Individuals – returns by sex, 2017–18 to 2021–22 income years

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 9: Individuals – returns by state/territory, 2021–22 income year

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 10: Individuals – rental income and deductions, 2017–18 to 2021–22 income years

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Table 8: Individuals – interest in a rental property, by overall net rent outcome, 2020–21 to 2021–22 income years

Property interests no.	Net rent loss no. 2020–21	Net rent neutral/ profit no. 2020–21	Total individuals no. 2020–21	Net rent loss no. 2021–22	Net rent neutral/ profit no. 2021–22	Total individuals no. 2021–22
1	759,783	845,267	1,605,050	688,312	932,351	1,620,663
2	201,004	222,463	423,467	177,357	250,663	428,020
3	59,187	71,189	130,376	52,274	80,064	132,338
4	20,390	26,892	47,282	17,747	29,886	47,633
5	8,323	11,121	19,444	7,024	12,506	19,530
6 or more	8,264	11,656	19,920	6,805	13,172	19,977
Total	1,056,951	1,188,588	2,245,539	949,519	1,318,642	2,268,161

In this table, Property interests implies solely or jointly owned properties, including those bought or sold during the year.

Download data from the 1999–2000 income year onward at Snapshot table 4External Link.

Table 9: Individuals – workplace giving programs, 2019–20 to 2021–22 income years

Workplace giving item	2019–20	2020–21	2021–22
Total employees employed by workplace giving employers no.	4,141,814	4,326,985	4,759,945
Employees using workplace giving no.	211,316	206,954	204,458
Total donations given using workplace giving $m	52	53	50
Average donation $	247	258	245
Median donation $	100	100	85

In this table, individuals may be counted more than once if they changed jobs during the same income year.

Download data from the 2009–10 income year onward at Snapshot table 4External Link.

Chart 11: Individuals – gifts or donations, by state/territory, 2021–22 income year

Download data from the 2009–10 income year onward at Snapshot table 5External Link.

Chart 12: Individuals – median super balance, by age and sex, 2021–22 financial years

In this chart, statistics include individuals with an account balance or current year contributions greater than zero.

Download data from the 2013–14 financial year onward at Snapshot table 5External Link.

Chart 13: Individuals – super balance, by state/territory and sex, 2021–22 financial years

In this chart, statistics include individuals with an account balance or current year contributions greater than zero.

Download data from the 2013–14 income year onward at Snapshot table 5External Link.

Table 10: Individuals – super balance, by taxable income range, 2020–21 to 2021–22 financial years

Taxable income	Individuals no. 2020–21	Average account balance $ 2020–21	Median account balance $ 2020–21	Individuals no. 2021–22	Average account balance $ 2021–22	Median account balance $ 2021–22
$18,200 or less	1,575,258	200,833	31,237	1,849,779	161,473	21,374
$18,201 to $45,000	3,837,049	102,045	18,047	3,556,433	98,453	17,127
$45,001 to $180,000	6,547,872	153,187	77,930	6,656,624	142,818	70,374
$120,001 to $180,000	1,124,805	325,265	200,164	1,300,483	295,925	178,728
$180,001 or more	602,988	615,266	331,971	744,675	573,053	303,980
No income tax return	3,122,134	132,312	36,568	3,057,652	132,854	40,888
Total	16,810,106	170,191	59,883	17,165,646	164,126	57,912

In this table, only individuals with a superannuation account balance greater than zero are included. The average and median are calculated excluding zeros.

Download data from the 2013–14 income year onward at Snapshot table 4External Link.

Individuals detailed tables

Detailed statistics from individual income tax returns and superannuation accounts:

Table indexExternal Link: Detailed tables index

The table index lists the different items shown in the detailed tables and specifies in which table they appear.

Table 1External Link: Selected items for income years 1978–79 to 2021–22

Table 1A: Selected items for the 1978–79 to 2021–22 income years

Table 1B: Counts, means and medians for the 2012–13 to 2021–22 income years

Table 2External Link: Selected items, by lodgment method, sex, taxable status, state/ territory and age range, 2010–11 to 2021–22 income years

Table 2A: Selected items for the 2021–22 income year

Table 2B: Key items for the 2010–11 to 2021–22 income years

Table 3External Link: Selected items, by sex, taxable status, age range and taxable income range, 2010–11 to 2021–22 income years

Table 3A: Selected items for the 2021–22 income year

Table 3B: Key items for the 2010–11 to 2021–22 income years

Table 4External Link: Selected items, by sex, taxable status, state/territory and taxable income range, 2021–22 income year

Table 5External Link: Selected items, by sex, state/territory and broad industry, 2021–22 income year

Table 6External Link: Selected items, by taxable status, state/territory, Statistical Area Level 4 (SA4), and postcode, 2021–22 income year

Table 6A: Selected items by taxable status

Table 6B: Selected items for all individuals

Table 7External Link: Number of individuals, by state/territory, Statistical Area Level 4 (SA4), and postcode, by taxable income, age or occupation, 2021–22 income year

Table 7A: Number of individuals by taxable income range

Table 7B: Number of individuals by age range

Table 7C: Number of individuals by occupation major group

Table 8External Link: Median and average taxable income by state/territory and postcode, 2003–04 and 2013–14 to 2021–22 income years

Table 9External Link: Selected items for individuals in business, by business industry code, 2021–22 income year

Table 9A: Selected items by industry

Table 9B: Selected items by entity size and broad industry

Table 10External Link: Selected items, by taxable income range and total income or loss range, 2010–11 to 2021–22 income years

Table 10A: Selected items for the 2021–22 income year

Table 10B: Key items for the 2010–11 to 2021–22 income years

Table 11:External Link Selected items, by residency status and lodgment method, 2021–22 income year

Table 12External Link: Selected items, by taxable status, residency status and taxable income range, 2021–22 income year

Table 13External Link: Selected items, by sex, age range, residency status and tax assessment range, 2021–22 income year

Table 14External Link: Selected items, by occupation, sex and taxable income range, 2010–11 to 2021–22 income years

Table 14A: Selected items for the 2021–22 income year

Table 14B: Key items for the 2010–11 to 2021–22 income years

Table 15External Link: Average and median taxable income, salary or wages, and total income, by occupation and sex, 2021–22 income year

Table 15A: Averages and medians, by occupation and sex

Table 15B: Averages and medians, by occupation unit group and sex

Table 15C: Averages and medians, by occupation sub major group and sex

Table 16External Link: Percentile distribution of taxable individuals, by taxable income and sex, 2021–22 income year

Table 16A: Totals for percentile distribution of taxable individuals

Table 16B: Medians and averages for percentile distribution of taxable individuals.

Table 17External Link: Selected items for individuals in business, by sex, state/territory, and age range or taxable income range, 2021–22 income year

Table 17A: Selected items for individuals in business, by sex, state or territory, and age range

Table 17B: Selected items for individuals in business, by sex, state or territory, and taxable income range

Table 18External Link: Selected deductions, by deduction claimed range and either state/territory or occupation and sex, 2021–22 income year

Table 18A: Selected deductions, by state/territory

Pivot table 18A allows you to manipulate Table 18A data

Table 18B: Work related expense deductions, by occupation and sex

Table 19External Link: 100 People statistics, for 2008–09 and 2012–13 to 2021–22 income years

Table 20External Link: Superannuation fund contributions to APRA funds, for 2010–11 to 2021–22 financial years

Table 20A: Contributions for the 2010–11 to 2021–22 financial years

Table 20B: Average and median contributions for the 2012–13 to 2021–22 financial years

Table 21External Link: Superannuation contributions to self-managed superannuation funds, for 2010–11 to 2021–22 financial years

Table 21A: Contributions for the 2010–11 to 2021–22 financial years

Table 21B: Average and median contributions for the 2012–13 to 2021–22 financial years

Table 22External Link: Superannuation contributions, by total superannuation member accounts balance range, taxable income range and age range, 2021–22 financial year

Table 23External Link: Superannuation contributions, by age range, sex and taxable income range, 2013–14 to 2021–22 financial years

Table 23A: Contributions for the 2021–22 financial year

Table 23B: Contributions for the 2013–14 to 2021–22 financial years

Table 24External Link: Superannuation contributions, by state/territory, sex and age range, 2013–14 to 2021–22 financial years

Table 24A: Contributions for the 2021–22 financial year

Table 24B: Contributions for the 2013–14 to 2021–22 financial years

Table 25External Link: Selected items, by postcode, 2021–22 income or financial year

We show the count of individuals, the average and median amounts of key items, as well as the proportion of individuals claiming these items by postcode.

Table 26External Link: Rental property schedule items, by state/territory of property and net rent position, 2012–13 to 2021–22 income years

Table 27External Link: Number of individuals with interests in a rental property, by number of property interests, 1999–2000 to 2021–22 income years

Table 27A: Number of individuals, by net rent position

Table 27B: Number of individuals, by taxable income range

Table 27C: Number of individuals, by state/territory

Table 27D: Number of individuals, by age range

Individuals postcode maps

Postcode level data for the 2012–13 to 2021–22 income years is available on NationalMapExternal Link.

NationalMap allows you to see and explore spatial data. The following image is an example of the median taxable income or loss map.

© Commonwealth of Australia (Geoscience Australia 2019). This product is released under the Creative Commons Attribution 4.0 International Licence. http://creativecommons.org/licenses/by/4.0/legalcodeExternal Link

You can zoom in and click on a postcode area to show all statistics for that area. You can use the tool to map the average and median values of the following items:

• taxable income or loss
• salary and wages
• net rent
• total income or loss
• total deductions
• total business income
• total business expenses
• net tax
• superannuation balance.

You can also compare the proportion of individuals claiming some of these items by postcode.

Individuals sample files

If you want to undertake modelling or research, we have a series of sample files of individual tax return information. The files are de-identified to protect the identities of individual taxpayers.

For the income years 2003–04 to 2010–11, the files are a 1% sample.

From 2011–12 onwards, the files are a 2% sample.

The items in the sample file are listed in the Individuals sample file indexExternal Link.

To request access to our individual sample files, email taxstats@ato.gov.au.