Pay calculator Australia 2026–27
Enter your salary to see your pay after tax for the 2026–27 income year: income tax, Medicare levy, HELP repayments and super, per year, month, fortnight or week. A $90,000 salary leaves you $71,000 a year, or $2,730.77 a fortnight, once the new $1,000 standard deduction comes back in your tax return.
How your take-home pay is worked out
Your employer pays your salary and, on top of it, 12% super guarantee into your super fund. Out of the salary come up to three things:
- Income tax on taxable income above the $18,200 tax-free threshold. Residents earning under $66,667 also get the low income tax offset (LITO) of up to $700, so no income tax is payable on taxable income up to about $22,867.
- Medicare levy of 2% of taxable income, reduced for low incomes, plus the Medicare levy surcharge if you earn over $105,000 and have no private hospital cover.
- HELP repayments if you have a study loan and your repayment income is over $69,528.
Worked example: $90,000
- Taxable income: $90,000 minus the $1,000 standard deduction = $89,000.
- Income tax: nothing on the first $18,200, 15% on the next $26,800 ($4,020), 30% on the next $44,000 ($13,200), a total of $17,220. There is no LITO above $66,667.
- Medicare levy: 2% × $89,000 = $1,780.
- Take-home: $90,000 − $17,220 − $1,780 = $71,000, or $2,730.77 a fortnight.
- Super: 12% × $90,000 = $10,800, paid into your fund on top.
With a HELP debt you would also repay $2,920.80 (15c for each $1 of repayment income over $69,528), leaving $68,079.
Tax rates 2026–27
| Taxable income | 2026–27 | 2025–26 | Tax at the top of the band (2026–27) |
|---|---|---|---|
| $0 – $18,200 | 0% | 0% | $0 |
| $18,201 – $45,000 | 15% | 16% | $4,020 |
| $45,001 – $135,000 | 30% | 30% | $31,020 |
| $135,001 – $190,000 | 37% | 37% | $51,370 |
| $190,001 and over | 45% | 45% | — |
Each rate applies only to the slice of income in its band, so moving into the 30% band only affects the dollars above $45,000. The 2% Medicare levy is charged on top of these rates.
What changed on 1 July 2026
- The 16% rate on income between $18,201 and $45,000 fell to 15%. That is worth up to $268 a year, and it falls again to 14% from 1 July 2027. See the tax cut calculator.
- A new $1,000 standard deduction for work-related expenses applies automatically when you lodge your tax return, if you are a resident with salary or wages. It lowers taxable income, so on $90,000 it is worth $320. It is not built into the tax withheld from your pay, so it arrives as part of your refund. The old $300 work-expense and $150 laundry record-keeping exceptions no longer apply.
- LITO is unchanged. The low and middle income tax offset ended after 2021–22, and the $250 Working Australians tax offset only starts in 2027–28.
Take-home pay at common salaries
| Salary | Take-home a year | A month | A fortnight | A week | Kept |
|---|---|---|---|---|---|
| $45,000 | $40,625 | $3,385 | $1,563 | $781 | 90.3% |
| $50,000 | $44,065 | $3,672 | $1,695 | $847 | 88.1% |
| $60,000 | $50,715 | $4,226 | $1,951 | $975 | 84.5% |
| $70,000 | $57,400 | $4,783 | $2,208 | $1,104 | 82.0% |
| $80,000 | $64,200 | $5,350 | $2,469 | $1,235 | 80.3% |
| $90,000 | $71,000 | $5,917 | $2,731 | $1,365 | 78.9% |
| $100,000 | $77,800 | $6,483 | $2,992 | $1,496 | 77.8% |
| $120,000 | $91,400 | $7,617 | $3,515 | $1,758 | 76.2% |
| $150,000 | $110,820 | $9,235 | $4,262 | $2,131 | 73.9% |
| $200,000 | $140,600 | $11,717 | $5,408 | $2,704 | 70.3% |
Every salary from $40,000 to $250,000 has its own page in the salary after tax table, with HELP, salary sacrifice and the 2025–26 comparison.
Why other calculators show a different number
Many pay calculators leave out the standard deduction. They show $70,680 on $90,000 instead of $71,000. Your payslips will match the lower figure: each fortnight your employer withholds $744 (PAYG), $19,344 over the year, against $19,000 actually due. The $344 difference comes back in your tax return. The PAYG withholding calculator shows what is taken from each pay.
HELP, Medicare and super
| Year | Nothing to repay | First band | Second band | Top |
|---|---|---|---|---|
| 2026–27 | $69,528 or less | 15c per $1 over $69,528 | $9,028 + 17c per $1 over $129,717 | 10% of all income from $186,051 |
| 2025–26 | $67,000 or less | 15c per $1 over $67,000 | $8,700 + 17c per $1 over $125,000 | 10% of all income from $179,286 |
From 2025–26, HELP repayments use marginal rates, so only the income above each threshold is charged. The Medicare levy surcharge works the other way: once your income for surcharge purposes passes a tier, the rate applies to all of it (see the Medicare levy calculator). Super guarantee is 12% of your salary up to $270,830 a year; salary sacrifice on top is covered in the super calculator.
FAQ
What is the tax-free threshold in 2026–27?
$18,200. With the low income tax offset no income tax is payable on taxable income up to about $22,867, and with the $1,000 standard deduction that is a salary of about $23,867. The Medicare levy only applies above $28,011.
Is super included in my salary?
Usually not. Super guarantee of 12% is paid by your employer on top of your salary. If a job is advertised as a package including super, tick the package box: a $112,000 package is a $100,000 salary plus $12,000 super.
Why is my fortnightly pay lower than this calculator?
PAYG withholding does not include the $1,000 standard deduction, so a little more tax is taken from each pay than you finally owe. On $90,000, $19,344 is withheld over the year against $19,000 due, and the difference is refunded when you lodge your tax return.
Do I have to pay the Medicare levy surcharge?
Only if you have no private patient hospital cover and your income for surcharge purposes is over $105,000 (single) or $210,000 (family) in 2026–27. The surcharge is 1% to 1.5% of that income.