2025–26 Tax Year
ATO tax rates, thresholds, and Medicare Levy Surcharge rates for the 2025–26 financial year (1 July 2025 – 30 June 2026).
2025–26 年度更新
Personal Income Tax
- Second marginal rate: 16% on income between $18,201 and $45,000
- Standard brackets: 0%, 16%, 30%, 37%, 45%
- Stage 3 tax cuts (from 1 July 2024) fully in effect
Medicare Levy
- Rate remains 2% of taxable income
Medicare Levy Surcharge
- Base threshold for singles: $101,000
- Base threshold for families: $202,000
- Same tier rates: 1%, 1.25%, 1.5%
HELP/HECS Repayment
- First year of marginal rate system
- Minimum repayment threshold: $67,000
- $0–$67,000: Nil
- $67,001–$125,000: 15c per $1 over $67,000
- $125,001–$179,285: $8,700 + 17c per $1 over $125,000
- $179,286+: 10% of total repayment income
居民所得税税率
| 应税收入 | 应缴税款 |
|---|---|
| $0 – $18,200 | Nil |
| $18,200 – $45,000 | 16c for each $1 over $18,200 |
| $45,000 – $135,000 | 30c for each $1 over $45,000 |
| $135,000 – $190,000 | 37c for each $1 over $135,000 |
| $190,000+ | 45c for each $1 over $190,000 |
以上税率不含 2% Medicare levy。
HELP/HECS 还款门槛
| 还款收入 | 还款金额 |
|---|---|
| $0 – $67,000 | Nil |
| $67,000 – $125,000 | $0 + 15c per $1 over $67,000 |
| $125,000 – $179,285 | $8,700 + 17c per $1 over $125,000 |
| $179,285+ | 10% of total repayment income |
自 2025–26 年起，HELP 还款采用边际税率计算方式。还款收入 = 应税收入 + 可申报 fringe benefits + 净投资亏损 + 可申报养老金供款 + 境外免税就业收入。
Medicare 附加税（MLS）门槛
| 档位 | 税率 | 单身 | 家庭 |
|---|---|---|---|
| Base | 0% | $0 – $101,000 | $0 – $202,000 |
| Tier 1 | 1% | $101,000 – $118,000 | $202,000 – $236,000 |
| Tier 2 | 1.25% | $118,000 – $158,000 | $236,000 – $316,000 |
| Tier 3 | 1.5% | $158,000+ | $316,000+ |
家庭门槛每增加一名受抚养子女（第一个之后）提高 $1,500。MLS 仅适用于没有适当私人医院保险的情况。
信息来源：澳大利亚税务局（ATO）和财政部立法。所有数据仅供参考，不构成财务建议。最后更新：2026 年 7 月。请查阅 ATO 官网获取最新税率。