Australia Tax Calculator 2024-25 (Stage 3 rates)
Live- Estimates use 2025 AU tax tables. Consult a tax professional before filing.
In Australia, your gross salary and your take-home pay are separated by two main layers: income tax through the Pay As You Go withholding system, and the Medicare levy that funds public health. Income tax uses four marginal brackets after the $18,200 tax-free threshold, ranging from 16 percent to 45 percent. The Medicare levy adds a flat 2 percent on most resident income. For a typical full-time salary in the $70,000 to $130,000 range, total deductions claim roughly 23 to 30 percent of gross before any salary-sacrifice arrangements are taken into account.
This calculator uses the 2024 to 2025 resident tax brackets, which incorporate the Stage 3 personal income tax cuts that took effect on 1 July 2024. It handles the $18,200 tax-free threshold, the 16 percent rate on income up to $45,000, the 30 percent middle bracket up to $135,000, the 37 percent bracket up to $190,000, and the 45 percent top rate. The Medicare levy of 2 percent on most resident income is included, and a salary-sacrifice super input is available that reduces taxable income before the brackets are applied.
A rough sanity check: a single resident on $90,000 takes home about $69,300 after income tax and Medicare levy, before any salary sacrifice or HECS-HELP. If you see a noticeably different figure, look at whether you have HECS-HELP debt repayments, are claiming the seniors and pensioners offset, or have other deductions not modelled here.
A second sanity check using HECS: a $90,000 earner with a HECS-HELP balance pays an extra 5 percent of repayment income, or about $4,500 a year, on top of the figures shown. Repayment percentages step up at the prescribed income thresholds and reach 10 percent above $159,663 in 2024-25. If you have a HECS-HELP debt and want the figure that lands in your bank account, subtract the appropriate percentage from the net shown here.
How Australian resident tax brackets work after Stage 3
The Stage 3 personal income tax changes that took effect on 1 July 2024 reshaped the middle brackets. The structure is now: 0 percent on the first $18,200 (the tax-free threshold), 16 percent on income from $18,201 to $45,000, 30 percent on $45,001 to $135,000, 37 percent on $135,001 to $190,000, and 45 percent on anything above $190,000. The result is that most workers between $45,000 and $135,000 pay a flat 30 percent marginal rate on income in that wide band, simplifying the curve compared to the pre-2024 brackets.
The tax-free threshold is preserved and the low-income tax offset (LITO) still applies for incomes up to $66,667, providing up to $700 of additional offset. The Stage 3 package eliminated the low and middle income tax offset (LMITO) that had been in place from 2018 to 2022.
The Medicare levy
The Medicare levy is a flat 2 percent on most resident income, funding the public health system. Single filers with taxable income below $27,222 pay no levy, with a phase-in zone up to $34,027 where the levy ramps from zero to the full 2 percent. Family thresholds are higher and scale with the number of dependants. For most full-time earners the levy is the full 2 percent. The calculator applies the full 2 percent without the low-income phase-in zone.
High-income earners without private hospital cover pay an additional Medicare Levy Surcharge of 1 to 1.5 percent depending on income. The surcharge is intended to push high earners into the private system. It is not modelled in this calculator; if you fall into the surcharge range, add the relevant percentage to the figure shown.
Superannuation guarantee
Employers pay the superannuation guarantee directly into a super fund on top of your salary. The rate is 11.5 percent of ordinary time earnings in 2024 to 2025, rising to 12 percent from 1 July 2025. Employer super contributions do not reduce your take-home pay because the employer pays them in addition to gross salary. Salary-sacrifice contributions (above the guarantee) do reduce taxable income at your marginal rate; the calculator accepts a salary-sacrifice input and applies it as a deduction before brackets. The concessional contribution cap is $30,000 per year in 2024-25, including the employer SG.
What this calculator does not include
HECS-HELP and other higher education loan repayments, which add a percentage of repayment income at the graduated thresholds. The Medicare Levy Surcharge for high earners without private cover. Novated leasing and other non-super salary-sacrifice arrangements beyond the input field provided. The seniors and pensioners tax offset (SAPTO). Working holiday maker rates for 417 and 462 visa holders. Foreign income tested deductions. For most resident PAYG employees the numbers here track the headline portion of your annual tax bill closely; the full picture requires year-end deductions and any offsets you qualify for.
Practical ways to use this calculator
Comparing two job offers at different points in the brackets. Run each offer with the same salary-sacrifice contribution and compare the net figures. The difference is the genuine take-home delta, which is often noticeably smaller than the headline salary difference because additional income above $45,000 attracts a flat 30 percent marginal rate plus the 2 percent Medicare levy. Modelling a salary-sacrifice change is similarly straightforward: enter a higher contribution and compare the change in net, which will be smaller than the contribution amount because of the marginal-rate saving.
Frequently asked questions
Yes. The brackets used are the Stage 3 personal income tax rates that took effect on 1 July 2024: tax-free threshold $18,200, 16 percent up to $45,000, 30 percent up to $135,000, 37 percent up to $190,000, and 45 percent above. These replaced the previous 19 percent and 32.5 percent rates and lifted the threshold for the 37 percent bracket.
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