Fortnightly Tax Table 2024-25 and 2025-26: Amount to Withhold by Earnings
Amounts to withhold from fortnightly earnings for a payment made from 1 July 2024 to 30 June 2026, with the tax-free threshold claimed (ATO column 2) and not claimed (column 3, typical for a second job). The 2% Medicare levy is included. Download the full table as a CSV, or use the lookup further down for an exact amount.
2024-25 and 2025-26: applies to payments made from 1 July 2024 to 30 June 2026. Rows every $100 from $700 to $8,000; use the lookup above for an exact amount.
| Fortnightly earnings | With tax-free threshold | No tax-free threshold | Take-home (threshold) |
|---|---|---|---|
| $700 | $0 | $134 | $700 |
| $800 | $12 | $152 | $788 |
| $900 | $28 | $172 | $872 |
| $1,000 | $44 | $190 | $956 |
| $1,100 | $70 | $220 | $1,030 |
| $1,200 | $96 | $252 | $1,104 |
| $1,300 | $118 | $284 | $1,182 |
| $1,400 | $136 | $316 | $1,264 |
| $1,500 | $156 | $348 | $1,344 |
| $1,600 | $174 | $380 | $1,426 |
| $1,700 | $194 | $412 | $1,506 |
| $1,800 | $222 | $446 | $1,578 |
| $1,900 | $254 | $478 | $1,646 |
| $2,000 | $286 | $510 | $1,714 |
| $2,100 | $318 | $542 | $1,782 |
| $2,200 | $350 | $574 | $1,850 |
| $2,300 | $382 | $606 | $1,918 |
| $2,400 | $416 | $638 | $1,984 |
| $2,500 | $448 | $670 | $2,052 |
| $2,600 | $480 | $702 | $2,120 |
| $2,700 | $512 | $734 | $2,188 |
| $2,800 | $544 | $766 | $2,256 |
| $2,900 | $576 | $798 | $2,324 |
| $3,000 | $608 | $830 | $2,392 |
| $3,100 | $640 | $862 | $2,460 |
| $3,200 | $672 | $894 | $2,528 |
| $3,300 | $704 | $926 | $2,596 |
| $3,400 | $736 | $958 | $2,664 |
| $3,500 | $768 | $990 | $2,732 |
| $3,600 | $800 | $1,022 | $2,800 |
| $3,700 | $832 | $1,054 | $2,868 |
| $3,800 | $864 | $1,086 | $2,936 |
| $3,900 | $896 | $1,118 | $3,004 |
| $4,000 | $928 | $1,150 | $3,072 |
| $4,100 | $960 | $1,182 | $3,140 |
| $4,200 | $992 | $1,214 | $3,208 |
| $4,300 | $1,024 | $1,246 | $3,276 |
| $4,400 | $1,056 | $1,278 | $3,344 |
| $4,500 | $1,088 | $1,310 | $3,412 |
| $4,600 | $1,120 | $1,348 | $3,480 |
| $4,700 | $1,152 | $1,388 | $3,548 |
| $4,800 | $1,184 | $1,426 | $3,616 |
| $4,900 | $1,216 | $1,466 | $3,684 |
| $5,000 | $1,248 | $1,504 | $3,752 |
| $5,100 | $1,280 | $1,544 | $3,820 |
| $5,200 | $1,312 | $1,582 | $3,888 |
| $5,300 | $1,352 | $1,622 | $3,948 |
| $5,400 | $1,390 | $1,660 | $4,010 |
| $5,500 | $1,430 | $1,700 | $4,070 |
| $5,600 | $1,468 | $1,738 | $4,132 |
| $5,700 | $1,508 | $1,778 | $4,192 |
| $5,800 | $1,546 | $1,816 | $4,254 |
| $5,900 | $1,586 | $1,856 | $4,314 |
| $6,000 | $1,624 | $1,894 | $4,376 |
| $6,100 | $1,664 | $1,934 | $4,436 |
| $6,200 | $1,702 | $1,972 | $4,498 |
| $6,300 | $1,742 | $2,012 | $4,558 |
| $6,400 | $1,780 | $2,050 | $4,620 |
| $6,500 | $1,820 | $2,090 | $4,680 |
| $6,600 | $1,858 | $2,128 | $4,742 |
| $6,700 | $1,898 | $2,176 | $4,802 |
| $6,800 | $1,936 | $2,222 | $4,864 |
| $6,900 | $1,976 | $2,270 | $4,924 |
| $7,000 | $2,014 | $2,316 | $4,986 |
| $7,100 | $2,054 | $2,364 | $5,046 |
| $7,200 | $2,092 | $2,410 | $5,108 |
| $7,300 | $2,132 | $2,458 | $5,168 |
| $7,400 | $2,178 | $2,504 | $5,222 |
| $7,500 | $2,224 | $2,552 | $5,276 |
| $7,600 | $2,272 | $2,598 | $5,328 |
| $7,700 | $2,318 | $2,646 | $5,382 |
| $7,800 | $2,366 | $2,692 | $5,434 |
| $7,900 | $2,412 | $2,740 | $5,488 |
| $8,000 | $2,460 | $2,786 | $5,540 |
This table shows income tax only. Study and training support loan amounts come from a separate ATO schedule (NAT 3539), which had three editions across 2024-25 and 2025-26 (from 1 July 2024, 1 July 2025 and 24 September 2025), so a single study-loan column would be wrong for most pay dates.
Worked Example: $3,000 a Fortnight in 2024-25 or 2025-26
The ATO tables are produced by one formula. Here it is applied to $3,000 a fortnight for a payment made in 2024-25 or 2025-26:
- Weekly equivalent (x): $3,000 halved to $1,500, cents ignored, plus 99c. That gives x = 1500.99.
- Tax-free threshold claimed (Scale 2): x falls in the band with a = 0.3200 and b = 176.5769. y = a × x − b = 303.74, rounded to the nearest dollar = $304 a week.
- Back to the fortnight: $304 × 2 = $608 withheld, so take-home is $2,392.
- No tax-free threshold (Scale 1): a = 0.3200, b = 65.7202, so y = 414.60 → $415 a week → $830 for the fortnight.
The gap of $222 a fortnight is what claiming the tax-free threshold is worth in each pay. Claim it at one job only. Every fortnightly amount is an even number of dollars because the ATO doubles a rounded weekly figure.
Check Your Own Fortnightly Pay in 2024-25 or 2025-26
Enter your fortnightly earnings to get the amount the 2024-25 and 2025-26 table says to withhold. Cents are ignored, as in the ATO table.
Tax withheld from $3,000 a fortnight (2025-26, NAT 1006)
$608
Same result as the ATO look-up table: cents are ignored and the Schedule 1 formula is applied exactly. Excludes tax offsets and Medicare levy adjustments claimed on a withholding declaration. Full annual breakdown
For take-home pay including super and a full annual picture, use the fortnightly pay calculator or the take-home pay calculator.
What Changed From 2023-24, and Why 1 July 2025 Changed Nothing
This edition took effect on 1 July 2024. It replaced the fortnightly table the ATO had used since 13 October 2020 (ATO tax tables for 2023-24), and it carries the Stage 3 resident rates. The main changes were the first rate falling from 19% to 16% and the 32.5% rate becoming 30%, with that band stretched from $120,000 to $135,000:
| 2023-24 | 2024-25 and 2025-26 |
|---|---|
| $0 – $18,200: Nil | $0 – $18,200: Nil (unchanged) |
| $18,201 – $45,000: 19% | $18,201 – $45,000: 16% |
| $45,001 – $120,000: 32.5% | $45,001 – $135,000: 30% |
| $120,001 – $180,000: 37% | $135,001 – $190,000: 37% |
| $180,001 and over: 45% | $190,001 and over: 45% |
On 1 July 2025 the table did not change. The ATO's list of tax tables for 2025-26 links the same 1 July 2024 to 30 June 2026 fortnightly table and Schedule 1 as its 2024-25 list, which is why this single page covers both years. Its Medicare levy settings stayed put for the whole period: Scale 2 withholds no levy on weekly earnings up to $500 (a $26,000 taxable income), shades it in at 10c in the dollar above that, and withholds the full 2% from $625 a week ($32,500 a year). The one withholding change during 2025-26 was outside this table: the study and training support loan schedule was replaced on 1 July 2025 and again from 24 September 2025.
A pay dated on or after 1 July 2026 belongs on the fortnightly tax table for 2026-27, even if it covers work done in June. This table sets what an employer withholds, not your final tax, which is worked out on your tax return; see the tax bracket history for the rates by year.
| Fortnightly earnings | 2024-25 and 2025-26 | 2026-27 |
|---|---|---|
| $1,400 | $136 | $130 |
| $2,000 | $286 | $276 |
| $3,000 | $608 | $598 |
| $4,000 | $928 | $918 |
| $6,000 | $1,624 | $1,614 |
Fortnightly 2024-25 and 2025-26 Coefficients (ATO Schedule 1)
The table above is built from these coefficients. Payroll teams can use them to check a system: work out the weekly equivalent x, find the band, and apply y = a × x − b.
Fortnightly tax table 2024-25 and 2025-26: ATO Schedule 1 coefficients
Weekly equivalent x is worked out from your pay, then tax withheld = a × x − b, rounded to the dollar (applies to payments made from 1 July 2024 to 30 June 2026). Official ATO Schedule 1.
| Earnings per fortnight | a | b |
|---|---|---|
| Less than $722 | nil | nil |
| $722 to less than $1,000 | 0.1600 | 57.8462 |
| $1,000 to less than $1,250 | 0.2600 | 107.8462 |
| $1,250 to less than $1,442 | 0.1800 | 57.8462 |
| $1,442 to less than $1,730 | 0.1890 | 64.3365 |
| $1,730 to less than $2,564 | 0.3227 | 180.0385 |
| $2,564 to less than $5,192 | 0.3200 | 176.5769 |
| $5,192 to less than $7,306 | 0.3900 | 358.3077 |
| $7,306 and above | 0.4700 | 650.6154 |
| Earnings per fortnight | a | b |
|---|---|---|
| Less than $300 | 0.1600 | 0.1600 |
| $300 to less than $742 | 0.2117 | 7.7550 |
| $742 to less than $1,030 | 0.1890 | -0.6702 |
| $1,030 to less than $1,864 | 0.3227 | 68.2367 |
| $1,864 to less than $4,492 | 0.3200 | 65.7202 |
| $4,492 to less than $6,606 | 0.3900 | 222.9510 |
| $6,606 and above | 0.4700 | 487.2587 |
Other Fortnightly Tax Tables and Pay Cycles
- Fortnightly tax table (NAT 1006): the main page for this pay cycle, with the year toggle and ATO downloads.
- Fortnightly tax table 2026-27
- Weekly tax table 2024-25 and 2025-26 (NAT 1005)
- Monthly tax table 2024-25 and 2025-26 (NAT 1007)
- PAYG withholding tables: every ATO schedule explained.
- Schedule 5 tax table: bonuses, commissions and back pay.
- Tax withheld calculator: your own pay run, any frequency.
Pay dated later than 30 June 2026: 2026-27 table.
Fortnightly Tax Table 2024-25 and 2025-26: Frequently Asked Questions
Fortnightly tax table 2024-25 and 2025-26 questions and answers
Which fortnightly tax table applies to a payment made in 2024-25 or 2025-26?
The ATO looks at the date the payment is made, not the period the work covers. A fortnightly payment made from 1 July 2024 to 30 June 2026 uses the 2024-25 and 2025-26 table on this page (NAT 1006, built from Schedule 1, NAT 1004). The ATO issued one edition for payments made from 1 July 2024 to 30 June 2026 and did not reissue it on 1 July 2025, so 2024-25 and 2025-26 use the same amounts.
How much tax is withheld from $3,000 a fortnight in 2024-25 or 2025-26?
Under the 2024-25 and 2025-26 fortnightly table, $3,000 a fortnight with the tax-free threshold claimed and no study loan has $608 withheld, leaving $2,392. Without the threshold (a typical second job) $830 is withheld. Both include the 2% Medicare levy.
Did the fortnightly tax table change between 2024-25 and 2025-26?
No. The ATO's lists of tax tables for 2024-25 and for 2025-26 both point to the same fortnightly table (NAT 1006) for payments made from 1 July 2024 to 30 June 2026, so $3,000 a fortnight has $608 withheld in either year. The table next changed on 1 July 2026, when the 16% rate on $18,201 to $45,000 fell to 15%: the same $3,000 now has $598 withheld.
Is a study loan (HELP) amount included in the 2024-25 and 2025-26 table?
No. The columns here are income tax only (including the Medicare levy). Study and training support loan amounts come from a separate ATO schedule (Schedule 8), which had three editions across these two years: from 1 July 2024, from 1 July 2025 and from 24 September 2025. For a payee with a HELP or similar debt, check the Schedule 8 edition in force on the pay date.
Does the 2024-25 and 2025-26 table still matter once those years have ended?
Yes, for payroll corrections, back-pay runs and audits of a pay dated in 2024-25 or 2025-26: the amount to withhold is fixed by the table in force on the pay date. It does not set your actual tax, which is worked out on your tax return for the year. Pay dates from 1 July 2026 use the 2026-27 table instead.
What is the ATO's own fortnightly worked example?
The ATO's example for NAT 1006: fortnightly earnings of $989.80 are looked up as $989, giving $40 with the tax-free threshold and $176 without. Those two figures come from the current (2026-27) edition; for 2024-25 or 2025-26 the same earnings give $42 and $188.
How this calculator works▼
Every amount is computed at render time from the ATO Schedule 1 (NAT 1004) coefficient method for the edition that applied to payments made from 1 July 2024 to 30 June 2026: earnings become a weekly equivalent, y = a × x − b is applied, the weekly result is rounded to the nearest dollar, and it is converted back to the pay period. The engine reproduces all 144 rows of the ATO's published sample data for this edition (48 each for weekly, fortnightly and monthly, Scales 1, 2 and 3) in automated tests. Figures assume no tax offset claimed on a withholding declaration and no Medicare levy adjustment. Coefficients last checked 9 October 2026.
Sources & References
- 1ATO Schedule 1 – Statement of formulas (NAT 1004), edition for 1 July 2024 to 30 June 2026— Australian Taxation Office
- 2ATO fortnightly tax table (NAT 1006)— Australian Taxation Office
- 3ATO Schedule 1 sample data (2024-25 and 2025-26 edition)— Australian Taxation Office
- 4ATO tax tables for 2025–26 (same regular tables as 2024–25)— Australian Taxation Office
- 5ATO tax rates – Australian residents— Australian Taxation Office
Last verified: 9 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