2025–26 Tax Year
ATO tax rates, thresholds, and Medicare Levy Surcharge rates for the 2025–26 financial year (1 July 2025 – 30 June 2026).
2025–26 の変更点
Personal Income Tax
- Second marginal rate: 16% on income between $18,201 and $45,000
- Standard brackets: 0%, 16%, 30%, 37%, 45%
- Stage 3 tax cuts (from 1 July 2024) fully in effect
Medicare Levy
- Rate remains 2% of taxable income
Medicare Levy Surcharge
- Base threshold for singles: $101,000
- Base threshold for families: $202,000
- Same tier rates: 1%, 1.25%, 1.5%
HELP/HECS Repayment
- First year of marginal rate system
- Minimum repayment threshold: $67,000
- $0–$67,000: Nil
- $67,001–$125,000: 15c per $1 over $67,000
- $125,001–$179,285: $8,700 + 17c per $1 over $125,000
- $179,286+: 10% of total repayment income
居住者所得税率
| 課税所得 | 税額 |
|---|---|
| $0 – $18,200 | Nil |
| $18,200 – $45,000 | 16c for each $1 over $18,200 |
| $45,000 – $135,000 | 30c for each $1 over $45,000 |
| $135,000 – $190,000 | 37c for each $1 over $135,000 |
| $190,000+ | 45c for each $1 over $190,000 |
上記の税率には 2% の Medicare levy は含まれていません。
HELP/HECS 返済しきい値
| 返済所得 | 返済額 |
|---|---|
| $0 – $67,000 | Nil |
| $67,000 – $125,000 | $0 + 15c per $1 over $67,000 |
| $125,000 – $179,285 | $8,700 + 17c per $1 over $125,000 |
| $179,285+ | 10% of total repayment income |
2025–26 年度より、HELP 返済は限界税率方式で計算されます。返済所得 = 課税所得 + 報告可能な fringe benefits + 純投資損失 + 報告可能な年金拠出金 + 国外免除就労所得。
Medicare 追加税（MLS）しきい値
| 区分 | 税率 | 独身 | 家族 |
|---|---|---|---|
| Base | 0% | $0 – $101,000 | $0 – $202,000 |
| Tier 1 | 1% | $101,000 – $118,000 | $202,000 – $236,000 |
| Tier 2 | 1.25% | $118,000 – $158,000 | $236,000 – $316,000 |
| Tier 3 | 1.5% | $158,000+ | $316,000+ |
家族しきい値は、最初の子以降の扶養家族 1 人につき $1,500 ずつ増加します。MLS は適切な民間病院保険がない場合にのみ適用されます。
情報源：オーストラリア税務署（ATO）および財務省法規。すべての数値は情報提供のみを目的としており、財務アドバイスを構成するものではありません。最終更新：2026 年 7 月。最新の税率については ATO ウェブサイトをご確認ください。