2026–27 Tax Year
当前财年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 年度更新
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%
居民所得税税率
| 应税收入 | 应缴税款 |
|---|---|
| $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 |
以上税率不含 2% Medicare levy。
HELP/HECS 还款门槛
| 还款收入 | 还款金额 |
|---|---|
| $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 |
自 2025–26 年起，HELP 还款采用边际税率计算方式。还款收入 = 应税收入 + 可申报 fringe benefits + 净投资亏损 + 可申报养老金供款 + 境外免税就业收入。
Medicare 附加税（MLS）门槛
| 档位 | 税率 | 单身 | 家庭 |
|---|---|---|---|
| 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+ |
家庭门槛每增加一名受抚养子女（第一个之后）提高 $1,500。MLS 仅适用于没有适当私人医院保险的情况。
信息来源：澳大利亚税务局（ATO）和财政部立法。所有数据仅供参考，不构成财务建议。最后更新：2026 年 7 月。请查阅 ATO 官网获取最新税率。