Non-resident and working holiday tax calculator
Foreign residents pay 30% from the first dollar, with no tax-free threshold: on $50,000 that is $15,000. A working holiday maker pays $8,250, and a resident $5,935 including the Medicare levy.
Foreign resident tax rates
| Taxable income | Rate | Tax at the top of the band |
|---|---|---|
| $0 – $135,000 | 30% | $40,500 |
| $135,001 – $190,000 | 37% | $60,850 |
| $190,001 and over | 45% | — |
Working holiday maker tax rates
| Taxable income | Rate | Tax at the top of the band |
|---|---|---|
| $0 – $45,000 | 15% | $6,750 |
| $45,001 – $135,000 | 30% | $33,750 |
| $135,001 – $190,000 | 37% | $54,100 |
| $190,001 and over | 45% | — |
Working holiday makers pay 15% on income up to $45,000, then the same rates as everyone else. The WHM rate does not follow the resident cuts, so the resident 15% rate is now the same, and from 2027–28 the resident 14% rate will be lower.
Resident vs foreign resident vs working holiday maker
| Income | Resident (tax + Medicare) | Foreign resident | Working holiday maker |
|---|---|---|---|
| $15,000 | $0 | $4,500 | $2,250 |
| $25,000 | $170 | $7,500 | $3,750 |
| $45,000 | $4,375 | $13,500 | $6,750 |
| $60,000 | $9,285 | $18,000 | $11,250 |
| $90,000 | $19,000 | $27,000 | $20,250 |
| $150,000 | $39,180 | $46,050 | $39,300 |
| $200,000 | $59,400 | $65,350 | $58,600 |
What foreign residents miss out on
- The $18,200 tax-free threshold
- The low income tax offset (up to $700), which needs Australian residency
- The $1,000 standard deduction, which is for residents only
On the other hand, foreign residents do not pay the 2% Medicare levy. This calculator treats working holiday makers as foreign residents for tax, so it leaves out the levy, LITO and the standard deduction for them too.
Tax withheld from your pay
Employers use Scale 3 for foreign residents: on $2,307.69 a fortnight ($60,000 a year) they withhold $692. Working holiday makers are withheld under a separate ATO schedule, which this site does not cover.
The ATO's foreign resident and working holiday maker rate pages still showed 2025–26 when we checked. The 2026–27 rates here come from the Income Tax Rates Act, whose tables apply to 2024–25 and later years, so they are unchanged.
FAQ
Do foreign residents get the tax-free threshold?
No. Foreign residents pay 30% from the first dollar up to $135,000. They also don't get LITO or the standard deduction, but they don't pay the Medicare levy.
What tax rate do working holiday makers pay?
15% on income up to $45,000, 30% up to $135,000, 37% up to $190,000 and 45% above, in 2026–27.
How much tax does a foreign resident pay on $90,000?
$27,000, against $19,000 for a resident (including the Medicare levy).
What about a HELP debt as a foreign resident?
Employers still withhold the study loan component from foreign residents' pay, using the same table as residents who claim the tax-free threshold. Tick the HELP box to add the compulsory repayment on your Australian income.