This page is archived. It covers FY2025-26, which ended 30 June 2026. Rates changed for FY2026-27. For current rates, see the Income Tax guide or use the Income Tax Calculator.
FY2025-26 resident tax brackets
These were the Australian resident income tax brackets for the 2025-26 financial year (1 July 2025 to 30 June 2026), before the further cut to the second bracket that took effect 1 July 2026.
| Taxable income | Tax rate |
|---|---|
| $0 - $18,200 | 0% |
| $18,201 - $45,000 | 16% |
| $45,001 - $135,000 | 30% |
| $135,001 - $190,000 | 37% |
| $190,001 and over | 45% |
What changed for FY2026-27
Only the second bracket changed. The rate on income between $18,201 and $45,000 dropped from 16% to 15%. The tax-free threshold, the remaining bracket boundaries, and the 30%, 37%, and 45% rates are unchanged. See What Changed This Financial Year for the full picture across tax, HELP, super, and Medicare.
Historical rates, kept for reference only. Do not use this page to calculate a current tax return, use the Income Tax Calculator for FY2026-27 rates.