Super and tax rates for 2026-27
Every figure our calculators use, with its ATO source and the date we last checked it. Machine-readable copy: rates.json.
- 2026-27 tax year
- Rates verified against the ATO on
- Sources · How we calculate · How we check
Super rates and thresholds
| Rate | 2026-27 | Source |
|---|---|---|
| Super guarantee rate | 12% | ATO |
| Maximum contribution base (annual, applied to the earnings each employer pays you, from 1 July 2026) | $270,830 | ATO |
| Concessional contributions cap | $32,500 | ATO |
| Non-concessional contributions cap | $130,000 | ATO |
| Total super balance limit for carry-forward concessional contributions | $500,000 | ATO |
| Division 293 income threshold | $250,000 | ATO |
| Division 293 tax rate | 15% | ATO |
| Medicare levy | 2% | ATO |
| Tax on concessional contributions in the fund | 15% | ATO |
The maximum contribution base is applied to the earnings each employer pays you, for earnings paid from 1 July 2026. It equals the concessional cap divided by the SG rate, rounded down to the nearest $10.
Resident income tax brackets 2026-27
What these brackets leave you with at each salary: take-home pay by salary.
| Taxable income | Tax on this income |
|---|---|
| $0 to $18,200 | Nil |
| $18,201 to $45,000 | 15c for each $1 over $18,200 |
| $45,001 to $135,000 | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | $51,370 plus 45c for each $1 over $190,000 |
Brackets exclude the 2% Medicare levy. Source: ATO resident tax rates, checked 2026-10-25.
Medicare levy surcharge 2026-27
| Tier | Single | Rate |
|---|---|---|
| Base tier | $0 to $105,000 | Nil |
| Tier 1 | $105,001 to $123,000 | 1% |
| Tier 2 | $123,001 to $164,000 | 1.25% |
| Tier 3 | $164,001 and over | 1.5% |
Applies only without appropriate private hospital cover. Family thresholds are shown on wider screens and in the surcharge calculator. Family thresholds rise by $1,500 for each dependent child after the first. Source: ATO Medicare levy surcharge thresholds, checked 2026-10-25.
HELP and study loan repayments 2026-27
| Repayment income | Repayment |
|---|---|
| $0 to $69,528 | Nil |
| $69,529 to $129,717 | 15c for each $1 over $69,528 |
| $129,718 to $186,050 | $9,028 plus 17c for each $1 over $129,717 |
| $186,051 and over | 10% of total repayment income |
Applies to HELP and the other study and training loans. Use the HELP repayment calculator. Source: ATO study and training loan thresholds, checked 2026-10-24.
We check each figure against the linked ATO page and record the date. When the ATO changes a figure, the calculators update from this one file.