Find current and historical ATO personal income tax rates for foreign residents in Australia. Use our Australian income tax estimator to estimate your tax.
Foreign residents are generally not required to pay the Medicare levy, but residency status and the length of the tax year can affect the final assessment.
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Current foreign resident income tax rates
Use these rates when you were a foreign resident for Australian tax purposes for the full income year. Foreign residents generally do not receive the tax-free threshold, so tax applies from the first dollar of taxable income. Australian income years run from 1 July to 30 June.
Foreign resident tax rates for 2026-2027
| Taxable income | Rate |
| $0-$135,000 | 30% |
| $135,001-$190,000 | 37% |
| over $190,000 | 45% |
Foreign resident tax rates for 2025-2026
| Taxable income | Rate |
| $0-$135,000 | 30% |
| $135,001-$190,000 | 37% |
| over $190,000 | 45% |
Foreign resident tax rates for 2024-2025
| Taxable income | Rate |
| $0-$135,000 | 30% |
| $135,001-$190,000 | 37% |
| over $190,000 | 45% |
Foreign residents are generally not required to pay the Medicare levy, but residency status and the length of the tax year can affect the final assessment.
Source and scope: ATO foreign resident individual income tax rates for 2024-25 to 2026-27. Rates verified 27 August 2026 against the official source. Calculations may differ when deductions, offsets, HELP/SL debt, Medicare, secondary income or other adjustments apply.
Foreign resident tax rates for 2018-2019
| Taxable Income | Rate |
| up to $90,000 | 32.5% |
| from $90,001 to $180,000 | 37% |
| over $180,000 | 45% |
Foreign resident tax rates for 2017-2018
| Taxable Income | Rate |
| up to $87,000 | 32.5% |
| from $87,001 to $180,000 | 37% |
| over $180,000 | 45% |
Tax rates for 2016-2017
| Taxable Income | Rate |
| up to $87,000 | 32.5% |
| from $87,001 to $180,000 | 37% |
| over $180,000 | 45% |
Tax rates for 2015-2016
| Taxable Income | Rate |
| up to $80,000 | 32.5% |
| from $80,001 to $180,000 | 37% |
| over $180,000 | 45% |
Tax rates for 2014-2015
| Taxable Income | Rate |
| up to $80,000 | 32.5% |
| from $80,001 to $180,000 | 37% |
| over $180,000 | 45% |
Tax rates for 2013-2014
| Taxable Income | Rate |
| up to $80,000 | 32.5% |
| from $80,001 to $180,000 | 37% |
| over $180,000 | 45% |
Tax rates for 2012-2013
| Taxable Income | Rate |
| up to $80,000 | 32.5% |
| from $87,001 to $180,000 | 37% |
| over $180,000 | 45% |
Tax rates for 2011-2012
| Taxable Income | Rate |
| up to $37,000 | 29% |
| from $37,001 to $80,000 | 30% |
| from $80,001 to $180,000 | 37% |
| over $180,000 | 45% |
Tax rates for 2010-2011
| Taxable Income | Rate |
| up to $37,000 | 29% |
| from $37,001 to $80,000 | 30% |
| from $80,001 to $180,000 | 37% |
| over $180,000 | 45% |