Monthly Tax Table 2026-27 (ATO NAT 1007)

Monthly Tax Table 2026-27: ATO Coefficients at a Glance

From 1 July 2026 the ATO monthly tax table (ATO NAT 1007) is built from the two coefficient tables below, one for payees who claim the tax-free threshold and one for those who do not. Use them to check a payroll system, or jump to the full monthly table further down, the ATO PDF and spreadsheet download links, or the 2025-26 table for pay dates before 1 July 2026.

Full Monthly Tax Table 2026-27 — With and Without the Tax-Free Threshold

The table lists the amount to withhold from monthly earnings in $250 steps, in the two NAT 1007 columns every employer uses — tax-free threshold claimed (column 2 of the ATO table) and not claimed (column 3) — plus the total with a study loan. Monthly pay cycles, 12 pays a year, are most common in salaried professional roles. Switch to 2025-26 to check an older pay run, or download every dollar as a CSV.

Every figure is computed from the ATO Schedule 1 coefficients and reproduces the ATO's published sample amounts exactly. Calculate your exact monthly pay here.

How to Read the Monthly Tax Table

The ATO's printed table has three numbered columns: column 1 is monthly earnings, column 2 is the amount to withhold with the tax-free threshold, and column 3 is the amount without it. The employer's process for one pay run is:

1. Add allowances and irregular payments to the normal monthly earnings. Unlike the weekly and fortnightly tables, the ATO tells you to keep the cents.
2. Find that amount in column 1; if it is not listed, use the next lower figure.
3. Read across to column 2 or column 3, depending on the Tax file number declaration.
4. Subtract any tax offset claimed on a Withholding declaration, converted to a monthly value.
5. Subtract any Medicare levy adjustment the payee is entitled to.
6. Add the study and training support loan component if the payee has one.

The ATO's own worked example: a payee earns $4,311.68 in a month. Claiming the tax-free threshold, withhold $589; not claiming it, withhold $1,070. The calculator above returns exactly those two figures, and both are asserted in our automated tests.

Why Monthly Withholding Is Not the Weekly Amount Times Four

NAT 1007, like every other tax table, is derived from the weekly schedule — but the conversion is not a factor of four. A year has 52 weeks and 12 months, so the average month is about 4.33 weeks. The ATO converts monthly earnings to a weekly equivalent by multiplying by 3 and dividing by 13, applies the weekly Schedule 1 formula, rounds to the nearest dollar, then converts back by multiplying by 13 and dividing by 3.

The difference is not trivial. On $6,500 a month, the correct withholding is $1,296; treating the month as four weeks of $1,625 would give about $1,356 — roughly -$60 short every month, and around -$720 across the year.

There is one more monthly-only quirk worth knowing: if the monthly earnings figure ends in exactly 33 cents, the ATO tells you to add one cent before converting. It exists purely to stop a rounding artefact in the 3 ÷ 13 conversion, and payroll software applies it automatically.

"With Tax-Free Threshold" vs "Without" — What the Columns Mean

The first $18,200 of annual income is tax-free, but only one employer may apply it. Claiming the threshold spreads roughly $1,517 a month of tax-free income across your pays, which is why column 2 sits so far below column 3.

• Column 2 — tax-free threshold claimed. The normal column for your main job, with the 2% Medicare levy and its low-income shading already built in.
• Column 3 — no tax-free threshold. Used for a second job or where the threshold has not been claimed; withholding applies from the first dollar. At $6,500 a month, column 2 withholds $1,296 while column 3 withholds $1,772 — $476 more per pay.

Salary sacrifice changes the input rather than the column: if you sacrifice into super or a novated lease, the table is applied to the reduced gross, so withholding falls. See the salary sacrifice calculator for the combined effect. When column 3 applies, the ATO says to allow no tax offsets and make no Medicare levy adjustment.

What the STSL Column Adds

STSL means "study and training support loans" and covers HELP, VET Student Loan, Financial Supplement, Student Start-up Loan and Australian Apprenticeship Support Loan debts. Ticking the study loan box on your Tax file number declaration adds a repayment component on top of the ordinary withholding.

That component comes from NAT 3539 (Schedule 8), which has its own coefficients applied to the same weekly equivalent — it is not the annual HECS repayment divided by 12. At $8,000 a month with the threshold claimed, the income tax is $1,772 and the loan component is $329, for $2,101 total. Our HECS-HELP calculator shows how withholding compares with your actual annual repayment obligation.

Monthly Tax Table for Foreign Residents

Foreign residents for tax purposes use ATO Scale 3. There is no tax-free threshold and no Medicare levy, so withholding starts at 30 cents in the dollar from the first dollar earned. The ATO publishes these bands, and the table beneath shows the resulting monthly amounts:

At $6,500 a month a foreign resident has $1,950 withheld against a resident's $1,296. Foreign residents cannot claim tax offsets to reduce withholding, so an offset claimed on a Withholding declaration is ignored. A foreign resident who has not provided a valid TFN is withheld at a flat 45% instead. Working holiday maker visa holders use Schedule 15 (NAT 75531) for every payment.

What to Do If the Employee Has No TFN

A payee who has not quoted a tax file number, has not claimed an exemption from quoting one, and has not advised that they have applied for one must be withheld at 47% if they are a resident and 45% if they are a foreign resident, ignoring cents. It is a flat rate on every dollar — no threshold, no graduated scale.

If the payee states on their Tax file number declaration that they have applied for a TFN or made an enquiry with the ATO, they have 28 days to supply it before those rates begin. Separately, if no valid declaration arrives within 14 days of the employment starting, the employer must report that through STP Phase 2 with a tax treatment code beginning with "N". While a no-TFN rate applies, allow no tax offsets, make no Medicare levy adjustment, and withhold no study loan component.

Monthly Payroll Never Has an Extra-Pay Year

Weekly and fortnightly payroll both hit a recurring problem: the weekly table assumes 52 pays but a financial year sometimes has 53, and the fortnightly table assumes 26 but a year sometimes has 27. In those years the extra pay is withheld like an ordinary one, too little tax is collected across the year, and the payee gets a smaller refund or an unexpected bill. The ATO publishes an optional additional withholding table for both cycles so a payee can ask payroll to make up the gap.

Monthly payroll is immune. Twelve calendar months always means exactly twelve pay days, so the number of pays never diverges from what NAT 1007 assumes. If you are choosing a pay cycle, that is a genuine, if small, administrative advantage — there is no year in which you need to warn staff about a withholding shortfall.

When to Use the Monthly Tax Table

Use NAT 1007 for anything paid to an individual on a monthly basis: salary and wages, allowances and leave loading, paid parental leave, directors' fees, payments to labour-hire workers and religious practitioners, government education or training payments, and periodical compensation or accident payments made because someone is unable to work.

Use a different schedule when:

• The pay cycle differs — use the weekly table (NAT 1005) or the fortnightly table (NAT 1006).
• You are paying a bonus, commission or back payment covering more than one pay period — use Schedule 5 (NAT 3348).
• The worker holds a working holiday maker visa — use Schedule 15 (NAT 75531) for every payment.
• You are paying unused leave or a redundancy on termination — use Schedule 7 or Schedule 11, and see our final pay calculator.
• The payee is a senior or pensioner claiming SAPTO — use Schedule 9 (NAT 4466).

How Much Tax Is Withheld From Your Monthly Salary?

Under the 2026-27 monthly tax table, withholding at $6,500 a month (a $78,000 salary) is $1,296 — roughly 20% of gross. At $8,000 a month ($96,000 a year) it rises to $1,772 (22%), because every dollar above the annualised $45,000 threshold is withheld at 30% plus the Medicare levy. Model your own salary in the income tax calculator, or see the full marginal scale in the tax brackets guide.

What Changed in the Monthly Tax Table for 2026-27?

From 1 July 2026 the marginal rate on income between $18,201 and $45,000 fell from 16% to 15% under the legislated cost-of-living tax cuts, so the reissued NAT 1007 withholds up to about $22 less per month than 2025-26 for anyone earning $45,000 a year or more. The same update lifted the Medicare levy low-income thresholds and re-indexed the study and training loan repayment thresholds across all 15 withholding schedules. A further cut to 14% is legislated for 1 July 2027 — see our 2026-27 tax changes guide.

Monthly Tax Table 2025-26: Pay Dates Before 1 July 2026

The 2025-26 monthly tax table applies to payments made from 1 July 2024 to 30 June 2026, so use it for a pay run dated up to 30 June 2026 and the 2026-27 table for a pay dated from 1 July 2026. What counts is the date the payment is made, not the period the work covers. Both years are in the full table above: switch the year toggle to 2025-26. Paid on a different cycle? Use the weekly tax table or fortnightly tax table.

Official ATO Monthly Tax Table PDF and Spreadsheet

The ATO publishes NAT 1007 both as a printable PDF look-up table and as a spreadsheet look-up tool where you enter monthly earnings including cents and read off both columns. The calculator at the top of this page gives the same answer instantly, but the source documents are linked directly below.

Monthly Tax Table by Financial Year

The ATO picks the table from the date a payment is made, not the period the work covers. Open the year-locked page for the pay date you are checking: 2026-27 (1 July 2026 to 30 June 2027); 2024-25 and 2025-26 (1 July 2024 to 30 June 2026). The ATO did not reissue the tables on 1 July 2025, so 2024-25 and 2025-26 share one table and one page.

• Monthly tax table 2026-27 — NAT 1007, pay dates 1 July 2026 to 30 June 2027.
• Monthly tax table 2024-25 and 2025-26 — NAT 1007, pay dates 1 July 2024 to 30 June 2026.

Related Tax Tables and Calculators

• PAYG withholding tables hub — the full schedule system explained.
• Weekly tax table (NAT 1005) — withholding for 52-pay cycles.
• Fortnightly tax table (NAT 1006) — withholding for 26-pay cycles.
• Schedule 5 tax table (NAT 3348) — bonuses, commissions, and back payments.
• Monthly pay calculator — your full monthly take-home breakdown.
• Understanding your payslip — where withholding appears on your payslip.

Monthly Tax Table — Frequently Asked Questions