How income tax and take-home pay are worked out (2026-27)
Rates checked 15 Oct 2026 against the ATO's resident tax rates.
Your take-home pay, or salary after tax, is your salary minus income tax and the Medicare levy. This calculator uses the 2026-27 resident tax rates, which cut the second bracket from 16% to 15% from 1 July 2026, and the new $1,000 standard deduction for work-related expenses that the ATO applies automatically from 2026-27.
| Taxable income | Tax rate (2026-27) |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15% |
| $45,001 – $135,000 | 30% |
| $135,001 – $190,000 | 37% |
| $190,001 and over | 45% |
It then subtracts the low income tax offset (up to $700, phasing out by $66,667) and adds the Medicare levy of 2%, which is reduced for low incomes. Employer super of 12% is shown separately because it's paid on top of your salary, not out of it (unless you enter a package that includes super).
Tax on common salaries (2026-27)
| Salary | Income tax | Medicare levy | Take-home pay |
|---|---|---|---|
| $50,000 | $4,955 | $980 | $44,065 |
| $70,000 | $11,220 | $1,380 | $57,400 |
| $90,000 | $17,220 | $1,780 | $71,000 |
| $100,000 | $20,220 | $1,980 | $77,800 |
| $120,000 | $26,220 | $2,380 | $91,400 |
| $150,000 | $36,200 | $2,980 | $110,820 |
Resident employees with the $1,000 standard deduction, the low income tax offset and no HECS/HELP debt. Per week, that's $847 on $50,000, $1,365 on $90,000 and $2,131 on $150,000. Super is paid on top.
General information only, not financial, tax or credit advice. Check your situation with the ATO, your state revenue office or a licensed adviser.
Income tax and take-home pay FAQs
How much tax do I pay on $100,000 in Australia?
$22,200 in 2026-27: $20,220 in income tax plus $1,980 Medicare levy, after the $1,000 standard deduction. That leaves a salary after tax of $77,800, or $1,496 a week. Your employer also pays $12,000 super on top.
What is take-home pay on $80,000?
$64,200 a year in 2026-27, which is $1,234.62 a week or $2,469.23 a fortnight. Income tax is $14,220 and the Medicare levy $1,580, with the $1,000 standard deduction and no HECS/HELP debt.
Does this include HECS/HELP repayments?
Yes: tick “I have a HECS/HELP debt”. From 2025-26 repayments are marginal: nothing up to $69,528 in 2026-27, then 15c per dollar above that, rising to 17c above $129,717, and 10% of all income above $186,050. The ATO uses repayment income, which can include fringe benefits and salary-sacrificed super, so yours may be higher.
What is the $1,000 standard deduction?
From 2026-27 the ATO automatically takes up to $1,000 off the taxable income of resident employees, with no receipts needed. It's worth $320 a year at the 30% rate (with Medicare). It isn't taken out of your pay each week, so it comes back as part of your tax return. If you claim more than $1,000 of work expenses instead, untick it.
What isn't included?
The Medicare levy surcharge, salary sacrifice, and deductions and offsets other than the standard deduction and low income tax offset.
What's the difference between salary and package?
A salary excludes super; your employer pays 12% super on top. A package (total remuneration) includes super, so your actual salary is lower. Tick “Salary includes super” if your figure is a package.
Why is my payslip slightly different?
Employers withhold tax using ATO tax tables per pay period, which round differently. Your final tax is settled when you lodge your return.
Is there a cap on super?
Yes. Super guarantee is only payable on earnings up to the maximum contribution base ($270,830 for 2026-27), which this calculator applies.