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Current Australian Income Tax Rates - Resident and Non-Resident

Australian Resident Personal Income Tax Rates

The tax rates appearing in the tables below show the current Australian personal tax rates applying to both resident and non-resident individuals. The major difference between the two tax rates is that for residents the first $18,200 of income is tax free; while this "tax free threshold" does not apply to non-residents.

Note that these tax rates do not include the Medicare Levy or Medicare Levy Surcharge; non-residents are not liable to pay the levy. Also see our Australian Tax Quick Reckoning Guide for an estimate of tax paid on certain levels of taxable income in the 2023-2024 tax year. Note that while the headline personal tax rates did not change between between 2020 and 2024, the 2023-2024 tax year saw the discontinuance of the Low and Middle Income Tax offset (LMITO), which was applicable only to resident tax payers.

Australian Resident Personal Income Tax Rates

Resident Tax Rates 2024 - 2025 - Subject to Legislation

Taxable income Tax on this income
$0 – $18,200 Nil
$18,201– $45,000 16c for each $1 over $18,200
$45,001 - $135,000 $4,288 plus 30c for each $1 over $45,000
$135,001 - $190,000 $31,288 plus 37c for each $1 over $135,000
$190,001 and over $51,638 plus 45c for every $1 over $190,000

Resident Tax Rates 2023 - 2024

Taxable income Tax on this income
$0 – $18,200 Nil
$18,201– $45,000 19c for each $1 over $18,200
$45,001 - $120,000 $5,092 plus 32.5c for each $1 over $45,000
$120,001 - $180,000 $29,467 plus 37c for each $1 over $120,000
$180,001 and over $51,667 plus 45c for every $1 over $180,000

Resident Tax Rates 2022 - 2023, 2021 - 2022 and 2020 - 2021

Taxable income Tax on this income
$0 – $18,200 Nil
$18,201– $45,000 19c for each $1 over $18,200
$45,001 - $120,000 $5,092 plus 32.5c for each $1 over $45,000
$120,001 - $180,000 $29,467 plus 37c for each $1 over $120,000
$180,001 and over $51,667 plus 45c for every $1 over $180,000

Resident Tax Rates 2018 - 2019 and 2019 - 2020

Taxable income Tax on this income
$0 – $18,200 Nil
$18,201– $37,000 19c for each $1 over $18,200
$37,001 - $90,000 $3,572 plus 32.5c for each $1 over $37,000
$90,001 - $180,000 $20,797 plus 37c for each $1 over $90,000
$180,001 and over $54,097 plus 45c for every $1 over $180,000

Australian Non-Resident Personal Income Tax Rates

Resident Tax Rates 2024 - 2025 - Subject to Legislation

Taxable income Tax on this income
$0 – $135,000 30c for each $1
$135,001 - $190,000 $40,500 plus 37c for each $1 over $135,000
$190,001 and over $60,850 plus 45c for every $1 over $190,000

Non-Resident Tax Rates 2023 - 2024

Taxable income Tax on this income
$0 - $120,000 32.5c for each $1
$120,001 - $180,000 $39,000 plus 37c for each $1 over $120,000
$180,001 and over $61,200 plus 45c for every $1 over $180,000

Non-Resident Tax Rates 2022 - 2023, 2021 - 2022 and 2020 - 2021

Taxable income Tax on this income
$0 - $120,000 32.5c for each $1
$120,001 - $180,000 $39,000 plus 37c for each $1 over $120,000
$180,001 and over $61,200 plus 45c for every $1 over $180,000

Non-Resident Tax Rates 2018 - 2018 - 2019 and 2019 - 2020

Taxable income Tax on this income
$0 - $90,000 32.5c for each $1
$90,001 - $180,000 $29,250 plus 37c for each $1 over $90,000
$180,001 and over $62,550 plus 45c for every $1 over $180,000

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