2026–27 Tax Year
現在の年度Updated ATO tax rates, thresholds, and rules for the 2026–27 financial year including the new 15% tax bracket and updated HELP thresholds.
2026–27 の変更点
Personal Income Tax
- Second marginal rate reduced from 16% to 15% on income between $18,201 and $45,000
- All other tax brackets and thresholds remain unchanged from 2025–26
- Maximum tax saving: $268 per year
- SAPTO thresholds updated (single shading-out threshold: $36,034)
Medicare Levy
- Rate remains 2% of taxable income
- Low-income threshold for singles: $28,011
- Low-income threshold for families: $47,238 (+ $4,338 per child after first)
Medicare Levy Surcharge
- Base threshold for singles: $105,000 (up from $101,000 in 2025–26)
- Base threshold for families: $210,000 (up from $202,000 in 2025–26)
- Tier 1: 1% (single $105,001–$123,000 / family $210,001–$246,000)
- Tier 2: 1.25% (single $123,001–$164,000 / family $246,001–$328,000)
- Tier 3: 1.5% (single $164,001+ / family $328,001+)
HELP/HECS Repayment (Marginal)
- Minimum repayment threshold: $69,528 (up from $67,000 in 2025–26)
- Marginal rate system — only pay on income above each threshold
- $0–$69,528: Nil repayment
- $69,529–$129,717: 15c per $1 over $69,528
- $129,718–$186,050: $9,028 + 17c per $1 over $129,717
- $186,051+: 10% of total repayment income
Super Guarantee
- Super Guarantee rate remains 12%
居住者所得税率
| 課税所得 | 税額 |
|---|---|
| $0 – $18,200 | Nil |
| $18,200 – $45,000 | 15c 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 – $69,528 | Nil |
| $69,528 – $129,717 | $0 + 15c per $1 over $69,528 |
| $129,717 – $186,050 | $9,028 + 17c per $1 over $129,717 |
| $186,050+ | 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 – $105,000 | $0 – $210,000 |
| Tier 1 | 1% | $105,000 – $123,000 | $210,000 – $246,000 |
| Tier 2 | 1.25% | $123,000 – $164,000 | $246,000 – $328,000 |
| Tier 3 | 1.5% | $164,000+ | $328,000+ |
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。