{
  "title": "Australian Tax and Pay Data",
  "publisher": "Pay Calculator Australia",
  "url": "https://pay-calculator-australia.com/australian-tax-and-pay-data/",
  "version": "1.0",
  "published": "2026-10-05",
  "updated": "2026-10-05",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "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/",
  "notes": [
    "Rates are for Australian residents unless stated. A null up_to_aud means there is no upper limit.",
    "2027-28 tax rates are legislated but not yet in force. Medicare levy low-income thresholds are the 2025-26 figures because the ATO had not published 2026-27 levy thresholds.",
    "General information, not tax or legal advice. Check the linked ATO and Fair Work sources for your situation."
  ],
  "datasets": [
    {
      "file": "resident-tax-rates.csv",
      "title": "Resident income tax rates, 2025-26 to 2027-28",
      "description": "Australian resident marginal tax scales for 2025-26 (historical), 2026-27 (current) and 2027-28 (legislated, not yet in force). Thresholds in dollars.",
      "sources": [
        {
          "title": "Tax rates: Australian residents",
          "url": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents",
          "publisher": "Australian Taxation Office"
        },
        {
          "title": "Personal income tax: new tax cuts for every Australian taxpayer",
          "url": "https://www.ato.gov.au/about-ato/new-legislation/in-detail/individuals/personal-income-tax-new-tax-cuts-for-every-australian-taxpayer",
          "publisher": "Australian Taxation Office"
        }
      ],
      "rows": [
        {
          "income_year": "2025-26",
          "status": "historical",
          "taxable_income_over_aud": 0,
          "up_to_aud": 18200,
          "marginal_rate": 0,
          "base_tax_aud": 0
        },
        {
          "income_year": "2025-26",
          "status": "historical",
          "taxable_income_over_aud": 18200,
          "up_to_aud": 45000,
          "marginal_rate": 0.16,
          "base_tax_aud": 0
        },
        {
          "income_year": "2025-26",
          "status": "historical",
          "taxable_income_over_aud": 45000,
          "up_to_aud": 135000,
          "marginal_rate": 0.3,
          "base_tax_aud": 4288
        },
        {
          "income_year": "2025-26",
          "status": "historical",
          "taxable_income_over_aud": 135000,
          "up_to_aud": 190000,
          "marginal_rate": 0.37,
          "base_tax_aud": 31288
        },
        {
          "income_year": "2025-26",
          "status": "historical",
          "taxable_income_over_aud": 190000,
          "up_to_aud": null,
          "marginal_rate": 0.45,
          "base_tax_aud": 51638
        },
        {
          "income_year": "2026-27",
          "status": "current",
          "taxable_income_over_aud": 0,
          "up_to_aud": 18200,
          "marginal_rate": 0,
          "base_tax_aud": 0
        },
        {
          "income_year": "2026-27",
          "status": "current",
          "taxable_income_over_aud": 18200,
          "up_to_aud": 45000,
          "marginal_rate": 0.15,
          "base_tax_aud": 0
        },
        {
          "income_year": "2026-27",
          "status": "current",
          "taxable_income_over_aud": 45000,
          "up_to_aud": 135000,
          "marginal_rate": 0.3,
          "base_tax_aud": 4020
        },
        {
          "income_year": "2026-27",
          "status": "current",
          "taxable_income_over_aud": 135000,
          "up_to_aud": 190000,
          "marginal_rate": 0.37,
          "base_tax_aud": 31020
        },
        {
          "income_year": "2026-27",
          "status": "current",
          "taxable_income_over_aud": 190000,
          "up_to_aud": null,
          "marginal_rate": 0.45,
          "base_tax_aud": 51370
        },
        {
          "income_year": "2027-28",
          "status": "legislated_not_in_force",
          "taxable_income_over_aud": 0,
          "up_to_aud": 18200,
          "marginal_rate": 0,
          "base_tax_aud": 0
        },
        {
          "income_year": "2027-28",
          "status": "legislated_not_in_force",
          "taxable_income_over_aud": 18200,
          "up_to_aud": 45000,
          "marginal_rate": 0.14,
          "base_tax_aud": 0
        },
        {
          "income_year": "2027-28",
          "status": "legislated_not_in_force",
          "taxable_income_over_aud": 45000,
          "up_to_aud": 135000,
          "marginal_rate": 0.3,
          "base_tax_aud": 3752
        },
        {
          "income_year": "2027-28",
          "status": "legislated_not_in_force",
          "taxable_income_over_aud": 135000,
          "up_to_aud": 190000,
          "marginal_rate": 0.37,
          "base_tax_aud": 30752
        },
        {
          "income_year": "2027-28",
          "status": "legislated_not_in_force",
          "taxable_income_over_aud": 190000,
          "up_to_aud": null,
          "marginal_rate": 0.45,
          "base_tax_aud": 51102
        }
      ]
    },
    {
      "file": "medicare-levy.csv",
      "title": "Medicare levy and Medicare levy surcharge",
      "description": "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.",
      "sources": [
        {
          "title": "Medicare levy reduction for low-income earners",
          "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy/medicare-levy-reduction/medicare-levy-reduction-for-low-income-earners",
          "publisher": "Australian Taxation Office"
        },
        {
          "title": "Medicare levy surcharge income, thresholds and rates",
          "url": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates",
          "publisher": "Australian Taxation Office"
        }
      ],
      "rows": [
        {
          "item": "levy_rate",
          "income_year": "all",
          "value": 0.02,
          "unit": "rate"
        },
        {
          "item": "levy_low_income_threshold_singles",
          "income_year": "2025-26",
          "value": 28011,
          "unit": "aud"
        },
        {
          "item": "levy_shade_in_upper_limit_singles",
          "income_year": "2025-26",
          "value": 35013,
          "unit": "aud"
        },
        {
          "item": "levy_shade_in_rate",
          "income_year": "2025-26",
          "value": 0.1,
          "unit": "rate"
        },
        {
          "item": "levy_low_income_threshold_families",
          "income_year": "2025-26",
          "value": 47238,
          "unit": "aud"
        },
        {
          "item": "levy_threshold_per_additional_child",
          "income_year": "2025-26",
          "value": 4338,
          "unit": "aud"
        },
        {
          "item": "surcharge_singles_tier1_income_over",
          "income_year": "2026-27",
          "value": 105000,
          "unit": "aud"
        },
        {
          "item": "surcharge_singles_tier1_rate",
          "income_year": "2026-27",
          "value": 0.01,
          "unit": "rate"
        },
        {
          "item": "surcharge_singles_tier2_income_over",
          "income_year": "2026-27",
          "value": 123000,
          "unit": "aud"
        },
        {
          "item": "surcharge_singles_tier2_rate",
          "income_year": "2026-27",
          "value": 0.0125,
          "unit": "rate"
        },
        {
          "item": "surcharge_singles_tier3_income_over",
          "income_year": "2026-27",
          "value": 164000,
          "unit": "aud"
        },
        {
          "item": "surcharge_singles_tier3_rate",
          "income_year": "2026-27",
          "value": 0.015,
          "unit": "rate"
        },
        {
          "item": "surcharge_families_tier1_income_over",
          "income_year": "2026-27",
          "value": 210000,
          "unit": "aud"
        },
        {
          "item": "surcharge_families_tier1_rate",
          "income_year": "2026-27",
          "value": 0.01,
          "unit": "rate"
        },
        {
          "item": "surcharge_families_tier2_income_over",
          "income_year": "2026-27",
          "value": 246000,
          "unit": "aud"
        },
        {
          "item": "surcharge_families_tier2_rate",
          "income_year": "2026-27",
          "value": 0.0125,
          "unit": "rate"
        },
        {
          "item": "surcharge_families_tier3_income_over",
          "income_year": "2026-27",
          "value": 328000,
          "unit": "aud"
        },
        {
          "item": "surcharge_families_tier3_rate",
          "income_year": "2026-27",
          "value": 0.015,
          "unit": "rate"
        }
      ]
    },
    {
      "file": "super-guarantee-rates.csv",
      "title": "Super guarantee rate by financial year, 2021-22 to 2026-27",
      "description": "The employer super guarantee percentage by financial year.",
      "sources": [
        {
          "title": "Super guarantee: key rates and thresholds",
          "url": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee",
          "publisher": "Australian Taxation Office"
        }
      ],
      "rows": [
        {
          "financial_year": "2021-22",
          "super_guarantee_rate": 0.1
        },
        {
          "financial_year": "2022-23",
          "super_guarantee_rate": 0.105
        },
        {
          "financial_year": "2023-24",
          "super_guarantee_rate": 0.11
        },
        {
          "financial_year": "2024-25",
          "super_guarantee_rate": 0.115
        },
        {
          "financial_year": "2025-26",
          "super_guarantee_rate": 0.12
        },
        {
          "financial_year": "2026-27",
          "super_guarantee_rate": 0.12
        }
      ]
    },
    {
      "file": "hecs-help-repayment-thresholds.csv",
      "title": "HECS-HELP repayment thresholds, 2025-26 and 2026-27",
      "description": "Compulsory repayment bands for study and training loans under the marginal system, by repayment income.",
      "sources": [
        {
          "title": "Study and training loan repayment thresholds and rates",
          "url": "https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds",
          "publisher": "Australian Taxation Office"
        }
      ],
      "rows": [
        {
          "income_year": "2025-26",
          "repayment_income_over_aud": 0,
          "up_to_aud": 67000,
          "rate": 0,
          "base_repayment_aud": 0,
          "method": "base_plus_marginal_rate_over_threshold"
        },
        {
          "income_year": "2025-26",
          "repayment_income_over_aud": 67000,
          "up_to_aud": 125000,
          "rate": 0.15,
          "base_repayment_aud": 0,
          "method": "base_plus_marginal_rate_over_threshold"
        },
        {
          "income_year": "2025-26",
          "repayment_income_over_aud": 125000,
          "up_to_aud": 179285,
          "rate": 0.17,
          "base_repayment_aud": 8700,
          "method": "base_plus_marginal_rate_over_threshold"
        },
        {
          "income_year": "2025-26",
          "repayment_income_over_aud": 179285,
          "up_to_aud": null,
          "rate": 0.1,
          "base_repayment_aud": 0,
          "method": "rate_on_total_repayment_income"
        },
        {
          "income_year": "2026-27",
          "repayment_income_over_aud": 0,
          "up_to_aud": 69528,
          "rate": 0,
          "base_repayment_aud": 0,
          "method": "base_plus_marginal_rate_over_threshold"
        },
        {
          "income_year": "2026-27",
          "repayment_income_over_aud": 69528,
          "up_to_aud": 129717,
          "rate": 0.15,
          "base_repayment_aud": 0,
          "method": "base_plus_marginal_rate_over_threshold"
        },
        {
          "income_year": "2026-27",
          "repayment_income_over_aud": 129717,
          "up_to_aud": 186050,
          "rate": 0.17,
          "base_repayment_aud": 9028,
          "method": "base_plus_marginal_rate_over_threshold"
        },
        {
          "income_year": "2026-27",
          "repayment_income_over_aud": 186050,
          "up_to_aud": null,
          "rate": 0.1,
          "base_repayment_aud": 0,
          "method": "rate_on_total_repayment_income"
        }
      ]
    },
    {
      "file": "national-minimum-wage-history.csv",
      "title": "National Minimum Wage by financial year, 2010-11 to 2026-27",
      "description": "Adult National Minimum Wage per hour and per 38-hour week since 2010, with the increase as announced by the Fair Work Commission.",
      "sources": [
        {
          "title": "Annual Wage Review 2026 ([2026] FWCFB 3500)",
          "url": "https://www.fwc.gov.au/hearings-decisions/major-cases/annual-wage-reviews",
          "publisher": "Fair Work Commission"
        },
        {
          "title": "National Minimum Wage Order 2026 (PR799279)",
          "url": "https://www.fwc.gov.au/documents/awardsandorders/pdf/pr799279.pdf",
          "publisher": "Fair Work Commission"
        }
      ],
      "rows": [
        {
          "financial_year": "2010-11",
          "operative_from": "1 Jul 2010",
          "hourly_aud": 15,
          "weekly_38_hours_aud": 569.9,
          "increase_as_announced": null,
          "increase_calculated_on_weekly": null
        },
        {
          "financial_year": "2011-12",
          "operative_from": "1 Jul 2011",
          "hourly_aud": 15.51,
          "weekly_38_hours_aud": 589.3,
          "increase_as_announced": "3.4%",
          "increase_calculated_on_weekly": "3.4%"
        },
        {
          "financial_year": "2012-13",
          "operative_from": "1 Jul 2012",
          "hourly_aud": 15.96,
          "weekly_38_hours_aud": 606.4,
          "increase_as_announced": "2.9%",
          "increase_calculated_on_weekly": "2.9%"
        },
        {
          "financial_year": "2013-14",
          "operative_from": "1 Jul 2013",
          "hourly_aud": 16.37,
          "weekly_38_hours_aud": 622.2,
          "increase_as_announced": "2.6%",
          "increase_calculated_on_weekly": "2.61%"
        },
        {
          "financial_year": "2014-15",
          "operative_from": "1 Jul 2014",
          "hourly_aud": 16.87,
          "weekly_38_hours_aud": 640.9,
          "increase_as_announced": "3.0%",
          "increase_calculated_on_weekly": "3.01%"
        },
        {
          "financial_year": "2015-16",
          "operative_from": "1 Jul 2015",
          "hourly_aud": 17.29,
          "weekly_38_hours_aud": 656.9,
          "increase_as_announced": "2.5%",
          "increase_calculated_on_weekly": "2.5%"
        },
        {
          "financial_year": "2016-17",
          "operative_from": "1 Jul 2016",
          "hourly_aud": 17.7,
          "weekly_38_hours_aud": 672.7,
          "increase_as_announced": "2.4%",
          "increase_calculated_on_weekly": "2.41%"
        },
        {
          "financial_year": "2017-18",
          "operative_from": "1 Jul 2017",
          "hourly_aud": 18.29,
          "weekly_38_hours_aud": 694.9,
          "increase_as_announced": "3.3%",
          "increase_calculated_on_weekly": "3.3%"
        },
        {
          "financial_year": "2018-19",
          "operative_from": "1 Jul 2018",
          "hourly_aud": 18.93,
          "weekly_38_hours_aud": 719.2,
          "increase_as_announced": "3.5%",
          "increase_calculated_on_weekly": "3.5%"
        },
        {
          "financial_year": "2019-20",
          "operative_from": "1 Jul 2019",
          "hourly_aud": 19.49,
          "weekly_38_hours_aud": 740.8,
          "increase_as_announced": "3.0%",
          "increase_calculated_on_weekly": "3.0%"
        },
        {
          "financial_year": "2020-21",
          "operative_from": "1 Jul 2020",
          "hourly_aud": 19.84,
          "weekly_38_hours_aud": 753.8,
          "increase_as_announced": "1.75%",
          "increase_calculated_on_weekly": "1.75%"
        },
        {
          "financial_year": "2021-22",
          "operative_from": "1 Jul 2021",
          "hourly_aud": 20.33,
          "weekly_38_hours_aud": 772.6,
          "increase_as_announced": "2.5%",
          "increase_calculated_on_weekly": "2.49%"
        },
        {
          "financial_year": "2022-23",
          "operative_from": "1 Jul 2022",
          "hourly_aud": 21.38,
          "weekly_38_hours_aud": 812.6,
          "increase_as_announced": "5.2%",
          "increase_calculated_on_weekly": "5.18%"
        },
        {
          "financial_year": "2023-24",
          "operative_from": "1 Jul 2023",
          "hourly_aud": 23.23,
          "weekly_38_hours_aud": 882.8,
          "increase_as_announced": "8.6%",
          "increase_calculated_on_weekly": "8.64%"
        },
        {
          "financial_year": "2024-25",
          "operative_from": "1 Jul 2024",
          "hourly_aud": 24.1,
          "weekly_38_hours_aud": 915.9,
          "increase_as_announced": "3.75%",
          "increase_calculated_on_weekly": "3.75%"
        },
        {
          "financial_year": "2025-26",
          "operative_from": "1 Jul 2025",
          "hourly_aud": 24.95,
          "weekly_38_hours_aud": 948,
          "increase_as_announced": "3.5%",
          "increase_calculated_on_weekly": "3.5%"
        },
        {
          "financial_year": "2026-27",
          "operative_from": "1 Jul 2026",
          "hourly_aud": 26.44,
          "weekly_38_hours_aud": 1004.9,
          "increase_as_announced": "6.0%",
          "increase_calculated_on_weekly": "6.0%"
        }
      ]
    },
    {
      "file": "junior-minimum-wage-rates.csv",
      "title": "National Minimum Wage for juniors, 2026-27",
      "description": "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.",
      "sources": [
        {
          "title": "National Minimum Wage Order 2026 (PR799279)",
          "url": "https://www.fwc.gov.au/documents/awardsandorders/pdf/pr799279.pdf",
          "publisher": "Fair Work Commission"
        }
      ],
      "rows": [
        {
          "age": "Under 16",
          "percent_of_adult_rate": 0.368,
          "hourly_aud": 9.73,
          "casual_hourly_aud": 12.16
        },
        {
          "age": "16",
          "percent_of_adult_rate": 0.473,
          "hourly_aud": 12.51,
          "casual_hourly_aud": 15.64
        },
        {
          "age": "17",
          "percent_of_adult_rate": 0.578,
          "hourly_aud": 15.29,
          "casual_hourly_aud": 19.11
        },
        {
          "age": "18",
          "percent_of_adult_rate": 0.683,
          "hourly_aud": 18.06,
          "casual_hourly_aud": 22.58
        },
        {
          "age": "19",
          "percent_of_adult_rate": 0.825,
          "hourly_aud": 21.82,
          "casual_hourly_aud": 27.28
        },
        {
          "age": "20",
          "percent_of_adult_rate": 0.977,
          "hourly_aud": 25.84,
          "casual_hourly_aud": 32.3
        },
        {
          "age": "21 and over",
          "percent_of_adult_rate": 1,
          "hourly_aud": 26.44,
          "casual_hourly_aud": 33.05
        }
      ]
    }
  ]
}