Australian tax · FY2022-23
Australian income tax calculator
On $90,000 of taxable income in FY2022-23 a resident pays $21,517 — $19,717 income tax and $1,800 Medicare levy. For 1 July 2022 to 30 June 2023 a resident pays nothing on the first $18,200 of taxable income, and 19% on the first dollar above it. The Medicare levy and the low income offset are separate lines below, not folded into one rate.
FY2022-23Other years
Calculator
How your taxable income divides
- You keep: $68,483 (76.1%)
- Tax and Medicare, after LITO: $21,517 (23.9%)
See how your income fills each tax bracket ↓
This is an estimate, not advice. It applies the published rate to what you enter; whether the method suits your circumstances, and whether your records support the figures, is a question for your tax agent.
Your FY2022-23 tax brackets
Only the dollars on each step pay that rate
The pale steps show the tax brackets. Coral fills the slices your income reaches; the dashed line marks your income.
Medicare and LITO are applied separately in the calculator above.
| Income band | Rate on this slice | Your income in band | Tax on this slice |
|---|---|---|---|
| $0 to $18,200 | 0% | $18,200.00 | $0.00 |
| Over $18,200 to $45,000 | 19% | $26,800.00 | $5,092.00 |
| Over $45,000 to $120,000 | 32.5% | $45,000.00 | $14,625.00 |
| Over $120,000 to $180,000 | 37% | $0.00 | $0.00 |
| Over $180,000 | 45% | $0.00 | $0.00 |
Each rate applies only to the slice of income inside its own band — crossing into a higher band never re-rates what you earned below it. The Medicare levy sits on top of the whole table and is not in it.
Income tax at common incomes, FY2022-23
A resident’s tax for the full year, single with no dependants. Pick an amount to open it above.
| Taxable income | Income tax | Medicare levy | Total | Share of income |
|---|---|---|---|---|
| $30,000 | $1,542 | $572 | $2,114 | 7.0% |
| $45,000 | $4,767 | $900 | $5,667 | 12.6% |
| $60,000 | $9,867 | $1,200 | $11,067 | 18.4% |
| $75,000 | $14,842 | $1,500 | $16,342 | 21.8% |
| $90,000 | $19,717 | $1,800 | $21,517 | 23.9% |
| $100,000 | $22,967 | $2,000 | $24,967 | 25.0% |
| $120,000 | $29,467 | $2,400 | $31,867 | 26.6% |
| $135,000 | $35,017 | $2,700 | $37,717 | 27.9% |
| $150,000 | $40,567 | $3,000 | $43,567 | 29.0% |
| $190,000 | $56,167 | $3,800 | $59,967 | 31.6% |
| $250,000 | $83,167 | $5,000 | $88,167 | 35.3% |
Taxable income is not your salary
It is everything assessable — salary, interest, dividends, rent, a net capital gain — less the deductions you can claim. So the number to type in is usually lower than what an employer paid you, and on a year with a deductible loss it can be a lot lower.
If what you want is the figure that lands in your account each pay rather than the year’s tax, the take-home pay calculator divides this by your pay period and shows the super beside it.
Two things people expect to see in it and should not. Salary sacrificed to super never reaches taxable income at all. Neither does a reportable fringe benefit. Both are added straight back for the Medicare levy surcharge and for a HELP repayment, which is the single most common reason those two come in higher than a reading of this page suggests.
The Medicare levy, and the one this page does not show
The Medicare levy is 2% of taxable income, with a low-income threshold below which it is nil and a shade-in band above that where it climbs at 10c in the dollar until the full 2% takes over. The figure above is a single person’s with no dependants: the family thresholds can only ever reduce it, so what you are reading is the ceiling.
The Medicare levy surcharge is a different thing and is not included. It applies to someone without private hospital cover whose income for surcharge purposes is above a tier — and that income is not taxable income either, because it adds back reportable fringe benefits, reportable employer super and net investment losses.
The low income tax offset is non-refundable: it reduces the tax you owe and can only reduce it to $0. Any of it left unused is not paid out.
The tax bracket rate in the calculator is the scale’s own rate for the band your income ends in. It is not always what the next dollar costs: while the low income offset tapers away it shrinks by 5c or 1.5c for each extra dollar, and through the levy’s shade-in the levy grows by 10c, so across those ranges the next dollar costs more than the bracket rate says.
Worked example
On a taxable income of $90,000 in FY2022-23: income tax of $19,717, a Medicare levy of $1,800 — $21,517 in total, or 23.9% of the whole. The next dollar earned is taxed at 32.5%, plus the levy.
Preparing returns, not just your own?
BeforeMay builds the workpaper behind the return — and computes this from the same function this page just used, on a taxable income assembled from the client’s own documents rather than typed in.
Start a case freeWhere does client data go?
A$99 free to start. No card.
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