Australian Income Tax Rates for 2013

Income tax brackets and tax rates used to calculate your tax refund or tax payable.

Income Tax Rates

Australian Residents

Income Level
Marginal Tax Rate
$0 - $18,200 Nil
$18,201 – $37,000 19c for each $1 over $18,200
$37,001 – $80,000 $3,572 plus 32.5c for each $1 over $37,000
$80,001 – $180,000 $17,547 plus 37c for each $1 over $80,000
Over $180,000 $54,547 plus 45c for each $1 over $180,000

Non-Residents

Income Level
Marginal Tax Rate
0 - $80,000 32.5c for each $1
$80,001 - $180,000 $26,000 plus 37c for each $1 over $80,000
$180,001 and over $63,000 plus 45c for each $1 over $180,000
Low Income Tax Offset

Maximum Offset of $445
Offset phases out at a rate of 1.5% at incomes over $37,000 with the upper limit set at $66,667.

Mature Age Offset

Maximum $500 offset for Australian residents who are age 55 or older before the end of the income tax year.
Offset phases in at a rate of 5% for incomes less than $10,000.
Offset phases out at a rate of 5% for incomes over $53,000 with the upper limit set at $63,000

Medicare Levy

The standard Medicare Levy is 1.5% of your taxable income if your income is above the Medicare Levy Reduction threshold.

Medicare Levy Reduction Thresholds

Individual Income Thresholds

Low Threshold
High Threshold
Eligible for Senior Tax Offset: $32,279 $37,975
Eligible for Pensioner Tax Offset: $32,279 $37,975
All Other Taxpayers: $20,542 $24,167

Family Income Thresholds

Low Threshold
High Threshold
Eligible for Senior Tax Offset: $46,000 $54,117
All Other Taxpayers: $33,693 $39,639
Medicare Levy Surcharge

The standard Medicare Levy Surcharge is 1% of your taxable income and reportable fringe benefits if your income is above the Medicare Levy Surcharge thresholds. If your income is above $97,000 (Family $194,000), the surcharge increases to 1.25%. If your income is above $130,000 ( Family $260,000) the surcharge increases to 1.5% .

Medicare Levy Surcharge Thresholds
Single Threshold:
$84,000
Family Threshold:
$168,000
Education Repayment

HECS-HELP debt Repayment Rate

Taxable Income
Repayment Rate
Below $49,096 Nil
$49,096-$54,688 4%
$54,689-$60,279 4.5%
$60,280-$63,448 5%
$63,449-$68,202 5.5%
$68,203-$73,864 6%
$73,865-$77,751 6.5%
$77,752-$85,564 7%
$85,565-$91,177 7.5%
$91,178 and above 8%

SFSS debt Repayment Rate

Taxable Income
Repayment Rate
Below $49,096 Nil
$49,096-$60,279 2%
$60,280-$85,564 3%
$85,565 and above 4%
Medical Expense Offset

20% tax offset on net medical expenses over $2,120.
10% tax offset on net medical expenses over $5,000.