Australian tax · FY2025-26
Non-resident tax calculator
For 1 July 2025 to 30 June 2026 a foreign resident pays 30% from the first dollar of Australian income — there is no tax-free threshold, no Medicare levy and no low income offset. Enter the Australian income and this works out the tax.
FY2025-26Other years
Calculator
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.
The FY2025-26 foreign-resident scale
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.
Ordinary foreign-resident tax: no Medicare levy or LITO applies.
| Income band | Rate on this slice | Your income in band | Tax on this slice |
|---|---|---|---|
| $0 to $135,000 | 30% | $90,000.00 | $27,000.00 |
| Over $135,000 to $190,000 | 37% | $0.00 | $0.00 |
| Over $190,000 | 45% | $0.00 | $0.00 |
The first row starts at $0. The resident scale starts lower in two places, not one: a resident pays nothing on the first $18,200, and then 16% up to $45,000 — where a foreign resident is paying 30% on every one of those dollars. Above that the rates meet.
Foreign resident tax at common incomes, FY2025-26
A foreign resident’s tax beside a resident’s income tax on the same amount. Pick an amount to open it above.
This page does not decide whether you are one
Residency for tax is not residency for immigration, and it is not about a passport. It turns on where you live and intend to live, and it can change part-way through a year — which produces a part-year return with a pro-rated threshold rather than either scale applied to the whole.
A calculator cannot ask the questions that settle it. If it is genuinely unclear, the ATO’s own residency tests are the place to start, and a wrong answer here is expensive in both directions.
Three things a foreign resident does not get
- The tax-free threshold — tax starts at the first dollar
- The Medicare levy, and with it the surcharge
- The low income tax offset
The second one cuts the other way and is worth saying plainly: not paying the levy is not a concession, it is the other side of not being in the scheme. On $90,000 in FY2025-26 the foreign resident pays $27,000 where a resident’s income tax alone is $17,788.
Which income goes in the box
Australian-sourced income only: salary for work done here, rent from Australian property, and a capital gain on taxable Australian property. Foreign income is not Australia’s to tax once you are a foreign resident.
Interest, unfranked dividends and royalties are usually dealt with by withholding at source at a flat rate — often reduced by a tax treaty — rather than by this scale, and they do not go in the box above. A working holiday maker is on a different scale again.
Preparing returns, not just your own?
BeforeMay builds the workpaper behind the return from the client’s own documents — including the part-year and residency facts that decide which scale applies.
Start a case freeWhere does client data go?
A$99 free to start. No card.
Other calculators
- Work from home70c/hrHours at the ATO fixed rate, and what that rate already covers so the same expense isn’t claimed twice.
- Cents per km91c/kmWork-related kilometres at the ATO rate, capped at 5,000 km a car — and what it rules out claiming separately.
- Income tax16% first rateTax on a resident's taxable income, with the Medicare levy and the low income offset shown separately rather than folded into one number.
- Medicare surcharge$101k single thresholdThe surcharge for going without private hospital cover — with the family income deciding the rate and your own income carrying the charge.
- Take-home pay12% superWhat a salary is worth after tax, per pay — with the super that sits beside it and the 15% the fund takes out of that.
- Division 7A8.77% benchmarkThe minimum yearly repayment on a Division 7A loan at the year's benchmark rate — the figure that decides whether the balance is a deemed dividend.
- Working holiday15% then 30%The working holiday maker scale for a 417 or 462 visa — 15% from the first dollar, then the ordinary foreign-resident steps.
- Instant write-off$20k thresholdWhether an asset is under the instant asset write-off threshold, and how the deduction changes your annual tax.
- Company tax25% base rateWhether a company pays the base rate or the full rate — both tests, not just turnover — and the franking credit on what it pays out.
- Division 293$250k thresholdThe extra 15% on super contributions once income plus contributions passes $250,000 — charged on the LESSER of the excess and the contributions.
- HELP / HECS$70k thresholdCompulsory repayment on your income — and, from FY2025-26, the marginal system that replaced a flat rate on the whole lot.