$18,200
Tax-free threshold (2024-25)
2%
Medicare Levy rate
$700
Maximum Low Income Tax Offset (LITO)
45%
Top marginal rate (income over $190,000)
Australian tax brackets for 2024-25
- $0–$18,200: 0% (tax-free threshold for residents)
- $18,201–$45,000: 19 cents per dollar above $18,200
- $45,001–$135,000: $5,092 + 32.5 cents per dollar above $45,000
- $135,001–$190,000: $31,288 + 37 cents per dollar above $135,000
- Over $190,000: $51,638 + 45 cents per dollar above $190,000
Medicare Levy and LITO
The Medicare Levy is 2% of taxable income for most taxpayers, funding Australia's public healthcare system. Low-income earners are exempt or pay a reduced levy. The Low Income Tax Offset (LITO) reduces your tax dollar-for-dollar: maximum $700 for incomes up to $37,500, phasing out to zero at $66,667.
How to use the Australian income tax calculator
- Enter your annual taxable income in Australian dollars
- Select the tax year (2024-25)
- Indicate residency status (residents get the tax-free threshold; non-residents don't)
- Review income tax by bracket, Medicare Levy, LITO reduction, and net income
- Toggle annual, monthly, fortnightly, or weekly breakdowns
ℹ️ Superannuation is separate from take-home pay
Employer superannuation contributions (11.5% for 2024-25, rising to 12% from 1 July 2025) are paid on top of your salary — they don't reduce your take-home pay but aren't part of it either. Compulsory super is taxed at 15% within the fund.
Common mistakes to avoid
- Using last year's tax brackets after Stage 3 cuts restructured the 2024-25 rates
- Forgetting the Medicare Levy in net income calculations
- Assuming the tax-free threshold applies if you're a non-resident — it doesn't
- Not claiming the LITO if your income falls within the eligibility range
- Confusing taxable income with gross income — salary sacrifice and deductible expenses reduce taxable income first
Related calculators
For other international calculators, see the UK Income Tax Calculator for PAYE and National Insurance, the Ireland Income Tax Calculator for PAYE, USC, and PRSI, and the New Zealand Income Tax Calculator for PAYE and ACC levy calculations.