Download the data
Six CSV files and one combined JSON file. The files are plain: a header row, one row per line of the table, dollar amounts as numbers without symbols, and rates as decimals (0.15 means 15%). A blank cell means “no upper limit” or “not applicable”.
Resident income tax rates, 2025-26 to 2027-28
Australian resident marginal tax scales for 2025-26 (historical), 2026-27 (current) and 2027-28 (legislated, not yet in force). Thresholds in dollars.
Medicare levy and Medicare levy surcharge
Medicare levy rate and low-income thresholds (2025-26 figures; the ATO had not published 2026-27 thresholds) and the 2026-27 Medicare levy surcharge tiers.
Super guarantee rate by financial year, 2021-22 to 2026-27
The employer super guarantee percentage by financial year.
HECS-HELP repayment thresholds, 2025-26 and 2026-27
Compulsory repayment bands for study and training loans under the marginal system, by repayment income.
National Minimum Wage by financial year, 2010-11 to 2026-27
Adult National Minimum Wage per hour and per 38-hour week since 2010, with the increase as announced by the Fair Work Commission.
National Minimum Wage for juniors, 2026-27
Junior National Minimum Wage as a percentage of the adult rate, with the hourly and casual hourly dollars, for employees not covered by an award or agreement.
Everything in one JSON file
All tables with titles, descriptions, source links, licence and a suggested citation. Best for developers.
The file addresses are permanent (/australian-tax-and-pay-data/data/<file>) and the files are served with open CORS headers, so a spreadsheet function or a script can read them straight from the URL. When a rate changes the file at the same address is replaced and the version and date on this page move.
Resident income tax rates
From 1 July 2026 the rate on income between $18,201 and $45,000 fell from 16% to 15%, and a further cut to 14% is legislated from 1 July 2027. The thresholds did not move. The file carries all three years with a status column (historical, current, legislated_not_in_force); the table below shows the current and legislated scales. For worked take-home figures at every salary, see the Australian Pay Report 2026 and the tax bracket history.
| Income year | Status | Income over | Up to | Rate | Tax on income at the lower limit |
|---|---|---|---|---|---|
| 2026-27 | current | $0 | $18,200 | 0% | $0 |
| 2026-27 | current | $18,200 | $45,000 | 15% | $0 |
| 2026-27 | current | $45,000 | $135,000 | 30% | $4,020 |
| 2026-27 | current | $135,000 | $190,000 | 37% | $31,020 |
| 2026-27 | current | $190,000 | no limit | 45% | $51,370 |
| 2027-28 | legislated not in force | $0 | $18,200 | 0% | $0 |
| 2027-28 | legislated not in force | $18,200 | $45,000 | 14% | $0 |
| 2027-28 | legislated not in force | $45,000 | $135,000 | 30% | $3,752 |
| 2027-28 | legislated not in force | $135,000 | $190,000 | 37% | $30,752 |
| 2027-28 | legislated not in force | $190,000 | no limit | 45% | $51,102 |
Download this table (CSV): Resident income tax rates, 2025-26 to 2027-28
National Minimum Wage, 2010-11 to 2026-27
The adult National Minimum Wage by financial year, per hour and for a 38-hour week, as set by each Annual Wage Review. The “as announced” column is the increase the Fair Work Commission published, which it rounds (2022-23 was announced as 5.2%, a flat $40 a week); the file also carries the increase calculated from the weekly rates. The junior percentages are in their own file. Read the context on minimum wage history, the minimum wage by age pages and junior pay rates.
| Financial year | From | Per hour | Per 38-hour week | Increase as announced |
|---|---|---|---|---|
| 2010-11 | 1 Jul 2010 | $15.00 | $569.90 | n/a |
| 2011-12 | 1 Jul 2011 | $15.51 | $589.30 | 3.4% |
| 2012-13 | 1 Jul 2012 | $15.96 | $606.40 | 2.9% |
| 2013-14 | 1 Jul 2013 | $16.37 | $622.20 | 2.6% |
| 2014-15 | 1 Jul 2014 | $16.87 | $640.90 | 3.0% |
| 2015-16 | 1 Jul 2015 | $17.29 | $656.90 | 2.5% |
| 2016-17 | 1 Jul 2016 | $17.70 | $672.70 | 2.4% |
| 2017-18 | 1 Jul 2017 | $18.29 | $694.90 | 3.3% |
| 2018-19 | 1 Jul 2018 | $18.93 | $719.20 | 3.5% |
| 2019-20 | 1 Jul 2019 | $19.49 | $740.80 | 3.0% |
| 2020-21 | 1 Jul 2020 | $19.84 | $753.80 | 1.75% |
| 2021-22 | 1 Jul 2021 | $20.33 | $772.60 | 2.5% |
| 2022-23 | 1 Jul 2022 | $21.38 | $812.60 | 5.2% |
| 2023-24 | 1 Jul 2023 | $23.23 | $882.80 | 8.6% |
| 2024-25 | 1 Jul 2024 | $24.10 | $915.90 | 3.75% |
| 2025-26 | 1 Jul 2025 | $24.95 | $948.00 | 3.5% |
| 2026-27 | 1 Jul 2026 | $26.44 | $1,004.90 | 6.0% |
Download this table (CSV): National Minimum Wage by financial year, 2010-11 to 2026-27
Download this table (CSV): National Minimum Wage for juniors, 2026-27
HECS-HELP repayment thresholds
Compulsory repayments use a marginal system: the rate applies only to income above each threshold, except in the top band where the percentage applies to the whole repayment income. The file also holds 2025-26 for comparison. Try your own income in the HECS-HELP calculator.
| Repayment income over | Up to | Rate | Base repayment | Method |
|---|---|---|---|---|
| $0 | $69,528 | 0% | $0 | base plus marginal rate over threshold |
| $69,528 | $129,717 | 15% | $0 | base plus marginal rate over threshold |
| $129,717 | $186,050 | 17% | $9,028 | base plus marginal rate over threshold |
| $186,050 | no limit | 10% | $0 | rate on total repayment income |
Download this table (CSV): HECS-HELP repayment thresholds, 2025-26 and 2026-27
Super guarantee and Medicare levy
The employer super guarantee rate reached 12% on 1 July 2025 and is the legislated ceiling; see super guarantee rate history for the dates. The Medicare levy file holds the 2% rate, the low-income thresholds and the surcharge tiers, each labelled with its own income year because the ATO publishes them at different times; the Medicare levy calculator explains how they work.
| Financial year | Rate |
|---|---|
| 2021-22 | 10% |
| 2022-23 | 10.5% |
| 2023-24 | 11% |
| 2024-25 | 11.5% |
| 2025-26 | 12% |
| 2026-27 | 12% |
Download this table (CSV): Super guarantee rate by financial year, 2021-22 to 2026-27
Download this table (CSV): Medicare levy and Medicare levy surcharge
Using the data
The files can be read directly from their addresses. In Google Sheets a single formula loads a table, and pandas reads the same address:
=IMPORTDATA("https://pay-calculator-australia.com/australian-tax-and-pay-data/data/national-minimum-wage-history.csv")import pandas as pd
nmw = pd.read_csv("https://pay-calculator-australia.com/australian-tax-and-pay-data/data/national-minimum-wage-history.csv")
print(nmw.tail(3))Want the live current figures on a web page instead? The embeddable badges show the National Minimum Wage, super guarantee rate, tax-free threshold and HELP threshold and update themselves when a rate changes. For what moves and when, see the pay and tax changes calendar.
Method and limits
- One source of truth. The files are generated from the same constants that drive the calculators on this site, so a number cannot differ between a calculator and a download.
- Residents. Rates are for Australian residents unless the file says otherwise. Non-resident and working holiday rates are on non-resident tax and working holiday tax.
- Years are labelled, never assumed. Where a source has not published a newer year (Medicare levy low-income thresholds), the file carries the latest published year and says so.
- Not advice. General information. Check the linked ATO and Fair Work pages for your situation.
Cite this page
Journalists, researchers, teachers, developers and writers are welcome to quote or republish any figure or file under CC BY 4.0. The only condition is a link back. Permanent address: https://pay-calculator-australia.com/australian-tax-and-pay-data/
Pay Calculator Australia (2026). Australian Tax and Pay Data: tax rates, Medicare levy, super guarantee, HECS-HELP and minimum wage tables (version 1.0). Retrieved 5 October 2026, from https://pay-calculator-australia.com/australian-tax-and-pay-data/
<a href="https://pay-calculator-australia.com/australian-tax-and-pay-data/">Australian Tax and Pay Data</a> (Pay Calculator Australia)
Questions about the data
Sources & References
- 1Tax rates: Australian residents— Australian Taxation Office
- 2Personal income tax: new tax cuts for every Australian taxpayer— Australian Taxation Office
- 3Medicare levy reduction for low-income earners— Australian Taxation Office
- 4Medicare levy surcharge income, thresholds and rates— Australian Taxation Office
- 5Super guarantee: key rates and thresholds— Australian Taxation Office
- 6Study and training loan repayment thresholds and rates— Australian Taxation Office
- 7Annual Wage Review 2026 ([2026] FWCFB 3500)— Fair Work Commission
- 8National Minimum Wage Order 2026 (PR799279)— Fair Work Commission
Last verified: 5 October 2026. Our content is based on the latest information from official Australian government sources.
Anita Bell
AuthorFounder & Senior Bookkeeper
Accountancy degree (2015); certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One
Anita Bell earned her accountancy degree in 2015 and has worked as a senior bookkeeper with Prime Bookkeeping for over 5 years. This built her skills in Australian and New Zealand tax legislation and industry regulations. She is certified in Xero, QuickBooks Online, MYOB, Saasu, Zoho and Reckon One, and works with payroll and rostering software including Gusto, Deputy, Tsheets and KeyPay. She has strong experience in hospitality, building and construction, financial services, real estate, ecommerce, and medical and health services.
Areas of Expertise