Every number, and where it comes from.

Principles

1. One source of truth. Every rate and threshold lives in a single versioned data file, keyed by financial year. No calculator hard-codes a number.
2. Primary sources only. Figures come from the ATO or the Fair Work Ombudsman. Where we cite a figure, we link the page it came from.
3. Nothing is estimated silently. Where a figure is provisional or an assumption is made, the page says so on the page — not in the small print.
4. Calculations run in your browser. Your salary never leaves your device. See privacy.
5. Everything is testable. The published figures on every page are pinned by an automated test suite, so a data change that would break a page fails loudly.

Rates and thresholds — 2026–27

Resident income tax

Foreign residents and working holiday makers

Foreign residents get no tax-free threshold, no Low Income Tax Offset and pay no Medicare levy: 30% to $135,000, then 37% and 45%. Working holiday makers pay 15% on the first $45,000 and then move onto the foreign-resident scale.

Medicare levy

2% of taxable income for residents. At or below the single low-income threshold of $28,011 no levy is payable. Between that and the phase-in limit of $35,013 the levy is 10 cents per dollar of the excess over the threshold. At or above the phase-in limit the full 2% applies to the whole taxable income.

Both figures come from the Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026, Schedule 5 — item 5 substitutes $28,011 for $27,222, and item 3 substitutes $35,013 for $34,027. Item 14 applies the Schedule to "assessments for the 2025–26 year of income and later years of income", so 2025–26 and 2026–27 share the same pair.

One detail worth stating because it looks like a bug and isn't: Parliament rounds the phase-in limit down to whole dollars. The arithmetic crossover — where 10% of the excess equals 2% of income — is at $35,013.75, but the statutory limit is $35,013. That leaves a deliberate step of about six cents at the limit. We implement the statute, not the tidier arithmetic, and our test suite pins the step so it can't be silently "corrected".

Primary source: Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026, Sch 5 items 3, 5 and 14, amending the Medicare Levy Act 1986 s 3(1). Background: ATO — Medicare levy reduction for low-income earners. Verified 15 August 2026.

Low Income Tax Offset (LITO)

Residents only. $700 maximum for taxable income up to $37,500, reducing by 5 cents per dollar to $325 at $45,000, then by 1.5 cents per dollar to nil at $66,667. LITO reduces income tax payable but never below zero, and never reduces the Medicare levy.

HECS/HELP and other study loans

2026–27 uses a marginal system: nothing below $69,528, then 15 cents per dollar to $129,717, then 17 cents per dollar — capped at 10% of total repayment income.

The ATO publishes this as a third band ("$186,050 and over: 10% of total repayment income"). Modelling it as min(marginal, 10% × income) is mathematically identical: at $186,050 the marginal formula gives $18,604.96 and the 10% cap gives $18,605.00 — they cross exactly at the published threshold. Our test suite pins that crossover.

Repayment income is taxable income plus reportable super contributions, which is why salary sacrificing to super does not reduce your compulsory repayment.

Source: ATO — study and training loan repayment thresholds and rates. 2025–26: $67,000 / $125,000.

Superannuation

Redundancy and ETP

Genuine redundancy tax-free limit: $13,598 + $6,801 per completed year of service. ETP cap $270,000; whole-of-income cap $180,000. Concessional ETP rates are 17% at or above preservation age and 32% below it, both including the 2% Medicare levy (15+2 and 30+2). Above the cap, 47% (45+2).

NES redundancy entitlement and minimum notice follow the Fair Work Ombudsman scales, reproduced in full on the redundancy calculator.

The formulas

Take-home pay is:

where income tax = max(0, progressive tax on taxable income − LITO) and taxable income = gross salary − salary sacrifice.

Superannuation is not subtracted. On a salary-plus-super arrangement the employer pays 12% on top; on a package-including-super the headline figure is split so that salary + 12% of salary = package, subject to the maximum contribution base.

The net-to-gross calculator inverts this by bisection: take-home rises monotonically with salary, so repeatedly halving the search range converges on the unique salary that produces your target, to within half a cent.

Assumptions and exclusions

Unless a page says otherwise, every calculation assumes:

• A single taxpayer with no dependants, employed for the full financial year.
• Australian tax residency (adjustable in Advanced options).
• Salary plus super, not a package including super (adjustable).
• 52 weeks, 26 fortnights, 12 months a year; 38 hours as a standard full-time week.

These are not modelled:

• Medicare Levy Surcharge and private health insurance rebates.
• Work-related deductions, and offsets other than LITO (including SAPTO).
• Fringe benefits, reportable fringe benefits amounts and net investment losses.
• Family Tax Benefit, child support, and study loan indexation.
• Actual PAYG withholding schedules — we compute the annual position. Your employer's per-payslip withholding uses ATO tables that round differently, so real payslips will differ slightly.
• Award rates, penalty rates and overtime. We do not calculate award entitlements and do not claim to.

How it's tested

The calculation engine has an automated test suite of 285 assertions covering:

• Every income tax bracket boundary — just below, exactly at, and just above.
• The Medicare shade-in meeting the flat 2% rate continuously.
• LITO taper boundaries, including a clamp at $66,667 where the published taper would otherwise go fractionally negative and add tax.
• The HELP marginal formula agreeing with the ATO's 10% cap at $186,050.
• Salary sacrifice leaving the HECS repayment unchanged.
• Net-to-gross round-tripping back to the original target.
• A monotonicity check across $0–$400,000: earning one more dollar must never reduce take-home pay, at any bracket or threshold.
• Every headline figure published on every page.

Run it with node tests/run.js. If a rate changes and a page's published figure no longer matches, the suite fails.

Annual rollover

Australian tax figures change on 1 July, and several are indexed after the federal budget. Our process each year:

1. Re-check every figure on this page against its primary source.
2. Add a new financial-year block to the data file; keep the prior year selectable.
3. Update every published figure and re-run the test suite.
4. Update the "last verified" date on every page.

Previous financial years remain available in the Advanced options of each calculator so you can check a prior year's return.