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.
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.
The FY2025-26 foreign-resident scale
| Australian taxable income | Rate on that slice |
|---|---|
| $0 – $134,999 | 30% |
| $135,000 – $189,999 | 37% |
| $190,000 and above | 45% |
The first row starts at $0, which is the whole difference from the resident scale: a resident’s first band is nil-rated, and a foreign resident’s is not.
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 working paper 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?
Three returns free. 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 what the deduction is worth against a marginal rate.
- 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.