Individuals statistics

The Individuals section includes statistics on most labels and calculations from the Individuals tax return, as well as some superannuation account information.

Individuals summary tables and charts

• 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, 2019–20 and 2020–21 income years

Key item	Male 2019–20	Female 2019–20	Total 2019–20	Male 2020–21	Female 2020–21	Total 2020–21
Average taxable income $	74,559	52,798	63,882	79,524	56,739	68,289
Median taxable income $	56,746	41,724	48,381	59,415	44,547	50,980
Average net tax $	23,938	15,079	19,790	24,465	15,464	20,226
Median net tax $	14,185	8,697	11,330	13,787	8,446	11,026
Average superannuation account balance $	161,834	129,506	145,388	189,892	150,922	170,191
Median superannuation account balance $	56,425	44,634	49,374	68,645	53,731	59,883

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, 2020–21 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	1,171,676	167,910	243,524	203,220
65 to 69 years	101,156	7,072	9,738	9,384
70 years or more	203,867	6,412	9,362	15,230
Unspecified	218	4	9	383
Dependent child for PHI rebate purposes	445,468	4,573	5,496	5,302

Table 4b: Individuals – members of a couple with PHI, by income tier and age, 2020–21 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	2,801,643	529,982	716,456	665,039
65 to 69 years	351,626	21,650	28,615	31,803
70 years or more	526,360	14,896	21,915	31,705
Unspecified	73,972	12,992	14,839	9,810

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, 2020–21 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, 2019–20 to 2020–21 income years

Income item	2019–20			2020–21
	Individuals no.	Average $	Median $	Individuals no.	Average $	Median $
Salary or wages	11,779,081	64,421	53,627	11,900,967	66,739	55,933
Gross interest	7,861,321	998	39	7,693,463	573	26
Allowances, earnings, tips, director’s fees etc.	3,940,637	3,605	780	3,972,396	3,811	700
Dividends – franked amount	2,674,671	9,159	480	2,825,369	8,509	343
Dividends – franking credit	2,664,405	3,782	207	2,810,323	3,412	149
Net rent	2,270,911	–73	–400	2,276,784	1,417	357
Partnerships and trusts – net non–primary production amount	1,862,533	32,578	4,178	1,969,617	35,353	3,765
Australian Government allowances and payments like Newstart, Youth Allowance and Austudy payment	1,674,555	6,569	5,374	1,776,503	11,549	11,360
Net income or loss from business – non–primary production	1,409,021	26,060	11,755	1,482,557	30,364	14,625
Net capital gain	839,950	24,039	1,670	1,250,718	28,453	1,838
Dividends – unfranked amount	1,123,790	1,156	119	1,093,436	1,109	89
Assessable foreign source income	828,520	8,864	384	961,666	8,045	290
Other net foreign source income	689,443	4,429	194	828,750	4,378	154
Australian Government pensions and allowances	683,443	13,016	13,737	710,938	14,756	15,298
Total income or loss	14,958,590	66,535	50,425	15,134,189	71,251	53,302

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, 2019–20 to 2020–21 income years

Deduction item	Individuals no. 2019–20	Average $ 2019–20	Median $ 2019–20	Individuals no. 2020–21	Average $ 2020–21	Median $ 2020–21
Work-related expenses	9,395,149	2,303	1,092	9,632,799	2,381	1,275
Other expenses incurred in managing your tax affairs	5,911,137	333	180	5,836,000	339	180
Gifts or donations	4,337,321	887	130	4,193,605	1,047	130
Other deductions	681,164	3,314	1,731	660,221	3,628	1,822
Personal superannuation contributions	480,735	13,524	12,000	580,793	15,498	14,044
Dividend deductions	305,553	2,678	369	303,991	2,491	348
Low value pool deduction	280,784	396	168	277,853	387	166
Interest charged by ATO	193,745	1,602	372	182,599	1,711	416
Interest deductions	163,919	3,433	200	140,853	3,149	214
Total deductions	14,958,590	2,548	687	15,134,189	2,803	788

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, 2019–20 to 2020–21 income years

Offset/levy	Individuals no. 2019–20	Average $ 2019–20	Median $ 2019–20	Individuals no. 2020–21	Average $ 2020–21	Median $ 2020–21
Medicare levy	10,417,278	1,652	1,287	10,873,323	1,722	1,317
Low and middle income tax offset	10,117,963	748	951	10,105,600	767	990
Low income tax offset	6,787,746	306	346	6,695,989	402	346
Commonwealth of Australia benefits and payments tax offset	687,605	775	676	1,255,366	1,336	1,329
Small business income tax offset	1,080,451	427	277	1,218,865	555	517
Foreign income tax offset	654,222	1,696	31	788,388	1,456	20
Seniors and pensioners tax offset	639,319	1,193	1,138	637,360	1,268	1,297
Medicare levy surcharge	411,624	1,220	1,026	508,535	1,310	1,075
Zone or overseas forces tax offset	442,988	309	132	435,895	308	132
Employment termination payment tax offset	385,201	2,764	200	338,561	3,259	211
Australian superannuation income stream tax offset	167,914	3,497	3,070	153,727	3,567	3,071

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

Chart 7: Individuals – returns by lodgment type, 2020–21 income year

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

Chart 8: Individuals – returns by sex, 2016–17 to 2020–21 income years

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

Chart 9: Individuals – returns by state/territory, 2020–21 income year

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

Chart 10: Individuals – rental income and deductions, 2016–17 to 2020–21 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, 2019–20 to 2020–21 income years

Property interests no.	Net rent loss no. 2019–20	Net rent neutral/ profit no. 2019–20	Total individuals no. 2019–20	Net rent loss no. 2020–21	Net rent neutral/ profit no. 2020–21	Total individuals no. 2020–21
1	856,436	736,447	1,592,883	759,783	845,267	1,605,050
2	227,742	190,895	418,637	201,004	222,463	423,467
3	67,753	61,637	129,390	59,187	71,189	130,376
4	23,709	23,056	46,765	20,390	26,892	47,282
5	9,647	9,624	19,271	8,323	11,121	19,444
6 or more	9,858	10,037	19,895	8,264	11,656	19,920
Total	1,195,145	1,031,696	2,226,841	1,056,951	1,188,588	2,245,539

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, 2018–19 to 2020–21 income years

Workplace giving item	2018–19	2019–20	2020–21
Total employees employed by workplace giving employers no.	4,230,951	4,141,814	4,326,985
Employees using workplace giving no.	201,237	211,316	206,954
Total donations given using workplace giving $m	43	52	53
Average donation $	215	247	258
Median donation $	75	100	100

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, 2020–21 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, 2020–21 financial year

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, 2020–21 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, 2019–20 to 2020–21 financial years

Taxable income	Individuals no. 2019–20	Average account balance $ 2019–20	Median account balance $ 2019–20	Individuals no. 2020–21	Average account balance $ 2020–21	Median account balance $ 2020–21
$18,200 or less	1,938,107	143,479	19,188	1,575,258	200,833	31,237
$18,201 to $37,000	2,726,195	92,490	15,188	n/a	n/a	n/a
$18,201 to $45,000	n/a	n/a	n/a	3,837,049	102,045	18,047
$37,001 to $90,000	6,015,386	116,698	54,365	n/a	n/a	n/a
$45,001 to $120,000	n/a	n/a	n/a	6,547,872	153,187	77,930
$90,001 to $180,000	2,421,962	249,830	150,297	n/a	n/a	n/a
$120,001 to $180,000	n/a	n/a	n/a	1,124,805	325,265	200,164
$180,001 or more	527,251	575,470	302,397	602,988	615,266	331,971
No income tax return	3,508,673	99,468	20,181	3,122,134	132,312	36,568
Total	17,137,574	145,388	49,374	16,810,106	170,191	59,883

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

To find specific labels in a detailed table, see the indexExternal Link.

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 2020–21

Table 1A: Selected items for the1978–79 to 2020–21 income years

Table 1B: Counts, means and medians for the 2013–14 to 2020–21 income years

Table 2External Link: Selected items, by lodgment method, sex, taxable status, state/ territory and age range, 2010–11 to 2020–21 income years

Table 2A: Selected items for the 2020–21 income year

Table 2B: Key items for the 2010–11 to 2020–21 income years

Table 3External Link: Selected items, by sex, taxable status, age range and taxable income range, 2010–11 to 2020–21 income years

Table 3A: Selected items for the 2020–21 income year

Table 3B: Key items for the 2010–11 to 2020–21 income years

Table 4External Link: Selected items, by sex, taxable status, state/territory and taxable income range, 2020–21 income year

Table 5External Link: Selected items, by sex, state/territory and broad industry, 2020–21 income year

Table 6External Link: Selected items, by taxable status, state/territory and postcode, 2020–21 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 and postcode, by taxable income, age or occupation, 2020–21 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 2020–21 income years

Table 9External Link: Selected items for individuals in business, by business industry code, 2020–21 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 2020–21 income years

Table 10A: Selected items for the 2020–21 income year

Table 10B: Key items for the 2010–11 to 2020–21 income years

Table 11:External Link Selected items, by residency status and lodgment method, 2020–21 income year

Table 12External Link: Selected items, by taxable status, residency status and taxable income range, 2020–21 income year

Table 13External Link: Selected items, by sex, age range, residency status and tax assessment range, 2020–21 income year

Table 14External Link: Selected items, by occupation, sex and taxable income range, 2010–11 to 2020–21 income years

Table 14A: Selected items for the 2020–21 income year

Table 14B: Key items for the 2010–11 to 2020–21 income years

Table 15External Link: Average and median taxable income, salary or wages, and total income, by occupation and sex, 2020–21 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, 2020–21 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, 2020–21 income year

Table 17A: Selected items, by age range

Table 17B: Selected items, by taxable income range

Table 18External Link: Selected deductions, by deduction claimed range and either state/territory or occupation and sex, 2020–21 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 2020–21 income years

Table 20External Link: Superannuation fund contributions to APRA funds, for 2010–11 to 2020–21 financial years

Table 20A: Contributions for the 2010–11 to 2020–21 financial years

Table 20B: Average and median contributions for the 2012–13 to 2020–21 financial years

Table 21External Link: Superannuation contributions to self-managed superannuation funds, for 2010–11 to 2020–21 financial years

Table 21A: Contributions for the 2010–11 to 2020–21 financial years

Table 21B: Average and median contributions for the 2012–13 to 2020–21 financial years

Table 22External Link: Superannuation contributions, by total superannuation member accounts balance range, taxable income range and age range, 2020–21 financial year

Table 23External Link: Superannuation contributions, by age range, sex and taxable income range, 2013–14 to 2020–21 financial years

Table 23A: Contributions for the 2020–21 financial year

Table 23B: Contributions for the 2013–14 to 2020–21 financial years

Table 24External Link: Superannuation contributions, by state/territory, sex and age range, 2013–14 to 2020–21 financial years

Table 24A: Contributions for the 2020–21 financial year

Table 24B: Contributions for the 2013–14 to 2020–21 financial years

Table 25External Link: Selected items, by postcode, 2020–21 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 2020–21 income years

Table 27External Link: Number of individuals with interests in a rental property, by number of property interests, 1999–2000 to 2020–21 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 2012–13 to 2020–21 income years are available on NationalMapThis link opens in a new window.

NationalMap allows you to see and explore spatial data. The image below 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.

See our definition of Net tax.

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.