{
  "updated": "2026-10-29",
  "jurisdiction": "Australia",
  "rates": [
    {
      "id": "sg_rate",
      "label": "Super guarantee rate",
      "value": 0.12,
      "unit": "rate",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/super-guarantee",
      "checked": "2026-10-25"
    },
    {
      "id": "max_contribution_base",
      "label": "Maximum contribution base (annual, applied to the earnings each employer pays you, from 1 July 2026)",
      "value": 270830,
      "unit": "AUD",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/payday-super/paying-super-on-payday/what-payments-are-qualifying-earnings/maximum-contributions-base",
      "checked": "2026-10-25"
    },
    {
      "id": "concessional_cap",
      "label": "Concessional contributions cap",
      "value": 32500,
      "unit": "AUD",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps",
      "checked": "2026-10-25"
    },
    {
      "id": "non_concessional_cap",
      "label": "Non-concessional contributions cap",
      "value": 130000,
      "unit": "AUD",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps",
      "checked": "2026-10-25"
    },
    {
      "id": "carry_forward_tsb_limit",
      "label": "Total super balance limit for carry-forward concessional contributions",
      "value": 500000,
      "unit": "AUD",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/contributions-caps",
      "checked": "2026-10-25"
    },
    {
      "id": "div293_threshold",
      "label": "Division 293 income threshold",
      "value": 250000,
      "unit": "AUD",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-293-tax",
      "checked": "2026-10-25"
    },
    {
      "id": "div293_rate",
      "label": "Division 293 tax rate",
      "value": 0.15,
      "unit": "rate",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-293-tax",
      "checked": "2026-10-25"
    },
    {
      "id": "medicare_levy",
      "label": "Medicare levy",
      "value": 0.02,
      "unit": "rate",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents",
      "checked": "2026-10-25"
    },
    {
      "id": "contributions_tax",
      "label": "Tax on concessional contributions in the fund",
      "value": 0.15,
      "unit": "rate",
      "tax_year": "2026-27",
      "source": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/salary-sacrificing-super",
      "checked": "2026-10-25"
    }
  ],
  "resident_tax_brackets": {
    "tax_year": "2026-27",
    "source": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents",
    "checked": "2026-10-25",
    "brackets": [
      {
        "from": 0,
        "to": 18200,
        "rate": 0,
        "base": 0
      },
      {
        "from": 18200,
        "to": 45000,
        "rate": 0.15,
        "base": 0
      },
      {
        "from": 45000,
        "to": 135000,
        "rate": 0.3,
        "base": 4020
      },
      {
        "from": 135000,
        "to": 190000,
        "rate": 0.37,
        "base": 31020
      },
      {
        "from": 190000,
        "to": null,
        "rate": 0.45,
        "base": 51370
      }
    ]
  },
  "div293_source": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/division-293-tax-on-concessional-contributions-by-high-income-earners",
  "qualifying_earnings_source": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/what-payments-are-qualifying-earnings",
  "mls": {
    "tax_year": "2026-27",
    "source": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/medicare-levy-surcharge-income-thresholds-and-rates",
    "checked": "2026-10-25",
    "single": [
      {
        "from": 0,
        "to": 105000,
        "rate": 0
      },
      {
        "from": 105000,
        "to": 123000,
        "rate": 0.01
      },
      {
        "from": 123000,
        "to": 164000,
        "rate": 0.0125
      },
      {
        "from": 164000,
        "to": null,
        "rate": 0.015
      }
    ],
    "family": [
      {
        "from": 0,
        "to": 210000,
        "rate": 0
      },
      {
        "from": 210000,
        "to": 246000,
        "rate": 0.01
      },
      {
        "from": 246000,
        "to": 328000,
        "rate": 0.0125
      },
      {
        "from": 328000,
        "to": null,
        "rate": 0.015
      }
    ],
    "family_per_child_after_first": 1500,
    "note": "Rate is set by income for MLS purposes (taxable income + reportable fringe benefits + net investment losses + reportable super contributions); it is charged on taxable income + reportable fringe benefits. Assessed at tax time, not withheld from pay."
  },
  "mls_paying_source": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/paying-the-medicare-levy-surcharge",
  "hospital_cover_source": "https://www.ato.gov.au/individuals-and-families/medicare-and-private-health-insurance/medicare-levy-surcharge/paying-the-medicare-levy-surcharge/appropriate-level-of-private-patient-hospital-cover",
  "div296": {
    "source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/division-296-tax-thresholds-and-interest",
    "checked": "2026-10-22",
    "from": "1 July 2026",
    "lsbt": 3000000,
    "vlsbt": 10000000,
    "rate1": 0.15,
    "rate2": 0.1,
    "note": "15% on the share of taxable super earnings relating to the total super balance above the large super balance threshold; a further 10% on the share above the very large super balance threshold. Thresholds indexed to CPI in $150,000 and $500,000 increments."
  },
  "salary_sacrifice_setup_source": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/setting-up-super-for-your-business/how-to-set-up-salary-sacrifice-for-super",
  "mls_days_source": "https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2026/medicare-and-private-health-insurance/medicare-levy-surcharge/mytax-2026-number-of-days-you-dont-have-to-pay-the-mls",
  "help": {
    "tax_year": "2026-27",
    "source": "https://www.ato.gov.au/tax-rates-and-codes/study-and-training-support-loans-rates-and-repayment-thresholds",
    "checked": "2026-10-24",
    "tiers": [
      {
        "from": 0,
        "to": 69528,
        "rate": 0,
        "base": 0
      },
      {
        "from": 69528,
        "to": 129717,
        "rate": 0.15,
        "base": 0
      },
      {
        "from": 129717,
        "to": 186050,
        "rate": 0.17,
        "base": 9028
      },
      {
        "from": 186050,
        "to": null,
        "flat": 0.1
      }
    ],
    "prev": {
      "tax_year": "2025-26",
      "tiers": [
        {
          "from": 0,
          "to": 67000,
          "rate": 0,
          "base": 0
        },
        {
          "from": 67000,
          "to": 125000,
          "rate": 0.15,
          "base": 0
        },
        {
          "from": 125000,
          "to": 179285,
          "rate": 0.17,
          "base": 8700
        },
        {
          "from": 179285,
          "to": null,
          "flat": 0.1
        }
      ]
    },
    "note": "Marginal system from 2025-26: 15c and 17c on each $1 above the thresholds; at the top threshold, 10% of total repayment income. Repayment income = taxable income (excluding assessable FHSS released amounts) + reportable fringe benefits + total net investment loss + reportable super contributions + exempt foreign employment income."
  },
  "cap_history": {
    "source": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/caps-limits-and-tax-on-super-contributions/concessional-contributions-cap",
    "checked": "2026-10-24",
    "years": [
      {
        "year": "2021-22",
        "cap": 27500
      },
      {
        "year": "2022-23",
        "cap": 27500
      },
      {
        "year": "2023-24",
        "cap": 27500
      },
      {
        "year": "2024-25",
        "cap": 30000
      },
      {
        "year": "2025-26",
        "cap": 30000
      }
    ],
    "note": "Unused cap from up to 5 previous years, total super balance under $500,000 at 30 June of the previous year, oldest applied first, automatic once you exceed the cap, expires after 5 years."
  },
  "personal_contributions_source": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/personal-super-contributions",
  "payday_super": {
    "from": "1 July 2026",
    "days": 7,
    "new_days": 20,
    "checked": "2026-10-24",
    "about_source": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/about-payday-super",
    "deadlines_source": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/paying-super-on-payday/payment-deadlines-for-payday-super",
    "health_check_source": "https://www.ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/keeping-track-of-your-super/super-health-check",
    "quarterly_source": "https://www.ato.gov.au/businesses-and-organisations/super-for-employers/quarterly-super-to-30-june-2026/paying-super-contributions/super-payment-due-dates",
    "last_quarter_due": "28 July 2026"
  },
  "lito": {
    "max": 700,
    "full_to": 37500,
    "mid": 45000,
    "mid_amount": 325,
    "end": 66667,
    "taper1": 0.05,
    "taper2": 0.015,
    "source": "https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/low-income-tax-offset",
    "checked": "2026-10-25",
    "note": "Non-refundable: reduces income tax to nil at most; does not reduce the Medicare levy."
  },
  "resident_tax_brackets_prev": {
    "tax_year": "2025-26",
    "source": "https://www.ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents",
    "checked": "2026-10-29",
    "brackets": [
      {
        "from": 0,
        "to": 18200,
        "rate": 0,
        "base": 0
      },
      {
        "from": 18200,
        "to": 45000,
        "rate": 0.16,
        "base": 0
      },
      {
        "from": 45000,
        "to": 135000,
        "rate": 0.3,
        "base": 4288
      },
      {
        "from": 135000,
        "to": 190000,
        "rate": 0.37,
        "base": 31288
      },
      {
        "from": 190000,
        "to": null,
        "rate": 0.45,
        "base": 51638
      }
    ]
  },
  "etp": {
    "tax_year": "2026-27",
    "checked": "2026-10-29",
    "gr_base": 13598,
    "gr_per_year": 6801,
    "etp_cap": 270000,
    "whole_of_income_cap": 180000,
    "wh_under": 0.32,
    "wh_over": 0.17,
    "wh_above": 0.47,
    "leave_gr": 0.32,
    "preservation_age": 60,
    "caps_source": "https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/employment-termination-payments",
    "schedule11_source": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-11-tax-table-for-employment-termination-payments",
    "schedule7_source": "https://www.ato.gov.au/tax-rates-and-codes/payg-withholding-schedule-7-tax-table-for-unused-leave-payments-on-termination-of-employment",
    "genuine_source": "https://www.ato.gov.au/individuals-and-families/jobs-and-employment-types/working-as-an-employee/leaving-your-job/genuine-redundancy-payments",
    "note": "Genuine redundancy: amount over the tax-free limit is an ETP subject to the ETP cap only (not the whole-of-income cap). Withholding rates include the 2% Medicare levy."
  }
}