Your income.
Your tax, made clearer.

Allowable deductions are subtracted from gross employment earnings. Taxable income is rounded down to whole dollars. We apply the 2026–27 resident rates, subtract the available low income tax offset (limited to income tax), then add the Medicare levy. Displayed components are rounded to cents.

LITO is up to $700 at taxable income of $37,500 or less. It reduces by 5 cents per dollar over $37,500 up to $45,000, then by 1.5 cents per dollar over $45,000 from a $325 base. It cannot create a refund by itself or reduce the Medicare levy.

Medicare threshold assumption: this estimate uses the latest published single-person low-income thresholds: $28,011 and $35,013 for 2025–26. These are also used in the PAYG schedule applying from 1 July 2026. Final 2026–27 annual assessment thresholds may change. No levy applies up to $28,011; above this, the levy is the lower of 10% of income above $28,011 and 2% of taxable income. A full-year exemption sets the levy to zero.

Income after annual tax is gross earnings less estimated annual tax, before deductible expenses. The estimated refund or amount owing compares this annual tax with your selected PAYG estimate or actual annual withholding.

We use ATO Schedule 1 for payments from 1 July 2026: scale 2 with the tax-free threshold claimed, or scale 5 for a declared full Medicare levy exemption. A valid tax file number is assumed. There are no additional declared tax offsets or family Medicare adjustments. Medicare is already included in the ordinary withholding formula.

Annual gross earnings are divided by 52, 26 or 12 and rounded to cents. Each pay amount is converted to weekly earnings under the ATO rules, cents are discarded and 99 cents added. The applicable coefficients are used in y = ax − b, with withholding rounded directly to the nearest dollar, including 50 cents rounded up.

Fortnightly withholding is twice the rounded weekly amount. Monthly withholding is the rounded weekly amount multiplied by 13 and divided by 3, then rounded to a dollar. Monthly gross pay ending in 33 cents receives the ATO one-cent adjustment before conversion to weekly earnings.

The selected pay frequency determines the annual PAYG prefill: withholding per pay multiplied by 52, 26 or 12. Rounding can produce different annual totals for different frequencies. A year with 53 weekly or 27 fortnightly payments is outside this estimate.

PAYG uses gross employment earnings before personal tax-return deductions. An approved withholding variation is outside this calculator. Untick “Use the ATO withholding estimate” to enter actual annual PAYG; this changes the annual balance but the pay table continues to show the ATO formula estimates.

For full-year Australian tax residents aged 18 or older, single with no dependants, with regular employment earnings and the tax-free threshold claimed. Assumes no eligibility for the seniors and pensioners tax offset (SAPTO).

Enter regular employment earnings after any valid salary sacrifice, including taxable allowances. Exclude employer superannuation. The PAYG estimate assumes the same pay each period for a full year. Multiple jobs, irregular earnings, bonuses, back pay and termination payments require separate calculations.

This calculator excludes non-employment income, capital gains, rental and business income, foreign or part-year residency, working holiday makers, HELP and other study-loan repayments, Medicare levy surcharge, family Medicare reductions, partial-year exemptions, other offsets, franking credits, foreign tax credits and prior-year losses. It does not determine whether an expense is deductible. Deductions above income need a separate loss assessment.

General information only, not personal tax advice or an ATO assessment. Seek advice tailored to your circumstances before making decisions or lodging a return. Your actual tax and payslips may differ.

Calculation rules checked on 18 September 2026. Resident income tax rates are for 2026–27; the PAYG schedule applies to payments from 1 July 2026.

• ATO · Australian resident tax rates ↗
• ATO · PAYG Schedule 1: using a formula ↗
• ATO · PAYG coefficients ↗
• ATO · Pay frequency and rounding rules ↗
• ATO · Low income tax offset ↗
• ATO · Medicare levy reduction thresholds ↗

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