2027–28 Tax Year
预览Legislated tax rates for 2027–28 including the further reduction to 14% in the second bracket and the new Working Australians Tax Offset.
已立法变更
Personal Income Tax (Legislated)
- Second marginal rate further reduced from 15% to 14% on income between $18,201 and $45,000
- All other tax brackets and thresholds unchanged
- Working Australians Tax Offset (WATO): up to $250 (legislated, subject to final confirmation)
Medicare Levy
- Rate remains 2%
- Low-income thresholds expected to be indexed (ATO to confirm mid-2027)
Medicare Levy Surcharge
- Thresholds expected to be indexed (ATO to confirm mid-2027)
- Tier structure (0%, 1%, 1.25%, 1.5%) unchanged
HELP/HECS Repayment
- Thresholds expected to be indexed (ATO to confirm mid-2027)
- Marginal rate system continues from 2025–26
居民所得税税率
| 应税收入 | 应缴税款 |
|---|---|
| $0 – $18,200 | Nil |
| $18,200 – $45,000 | 14.000000000000002c 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。 税率已立法但有待 ATO 确认整个财年的最终执行。
HELP/HECS 还款门槛
| 还款收入 | 还款金额 |
|---|---|
| $0 – $69,528 | Nil |
| $69,528 – $129,717 | $0 + 15c per $1 over $69,528 |
| $129,717 – $186,050 | $9,028 + 17c per $1 over $129,717 |
| $186,050+ | 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 – $105,000 | $0 – $210,000 |
| Tier 1 | 1% | $105,000 – $123,000 | $210,000 – $246,000 |
| Tier 2 | 1.25% | $123,000 – $164,000 | $246,000 – $328,000 |
| Tier 3 | 1.5% | $164,000+ | $328,000+ |
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。