Income tax calculator
Work out your take-home pay after income tax, Medicare levy and HELP repayments, using 2026/27 ATO rates.
- Gross pay
- $100,000
- Income tax
- $20,520
- Medicare levy
- $2,000
- Super guarantee (paid by employer)
- $12,000
- Max salary sacrifice available
- $20,500 a year
- Concessional cap left this year
- $20,500
- Effective tax rate
- 22.5%
- Marginal tax rate
- 30%
This calculator is for illustrative purposes only and is based on the information you enter and simplified assumptions. It is not advice, a quote or a credit assessment and is not a guarantee of loan approval. Actual results depend on the lender's assessment.
Source: Australian Taxation Office. Last reviewed October 2026.
Income tax questions
Which tax rates are used?
The 2026/27 rates for Australian residents are nil to $18,200, 15% to $45,000, 30% to $135,000, 37% to $190,000 and 45% above. Foreign resident and working holiday maker rates are also included.
Is the low income tax offset included?
Yes. Residents receive up to $700, reducing as income rises and phasing out at $66,667.
How is the Medicare levy calculated?
At 2% of taxable income, reduced for low incomes, using the latest published single threshold of $28,011. The Medicare levy surcharge is not included.
How are HELP repayments calculated?
They use the 2026/27 marginal system. Nothing is repaid up to $69,528, then 15c per dollar above it, 17c per dollar above $129,717 and 10% of total repayment income above $186,050.
How does salary sacrifice work here?
Salary sacrifice is taken from your pay before tax, which lowers your taxable income. It is taxed at 15% when it enters your super fund instead of at your marginal rate. Employer super guarantee is worked out on your salary before salary sacrifice.
What is the most I can salary sacrifice?
The concessional contributions cap for 2026/27 is $32,500. It includes your employer’s super guarantee so the most you can salary sacrifice is $32,500 less your employer contributions. If your total super balance was under $500,000 on 30 June 2026, you may be able to add unused cap amounts from the previous five years.
What is Division 293 tax?
If your income plus concessional super contributions is over $250,000, an extra 15% tax applies to those contributions, on the amount above $250,000 or the contributions themselves, whichever is lower.
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