Find current and historical ATO personal income tax rates for foreign residents in Australia. Use our Australian income tax estimator to estimate your tax.
Foreign residents are generally not required to pay the Medicare levy, but residency status and the length of the tax year can affect the final assessment.
Use these rates when you were a foreign resident for Australian tax purposes for the full income year. Foreign residents generally do not receive the tax-free threshold, so tax applies from the first dollar of taxable income. Australian income years run from 1 July to 30 June.
Foreign resident tax rates for 2026-2027
Taxable income
Rate
$0-$135,000
30%
$135,001-$190,000
37%
over $190,000
45%
Foreign resident tax rates for 2025-2026
Taxable income
Rate
$0-$135,000
30%
$135,001-$190,000
37%
over $190,000
45%
Foreign resident tax rates for 2024-2025
Taxable income
Rate
$0-$135,000
30%
$135,001-$190,000
37%
over $190,000
45%
Foreign residents are generally not required to pay the Medicare levy, but residency status and the length of the tax year can affect the final assessment.
Source and scope: ATO foreign resident individual income tax rates for 2024-25 to 2026-27. Rates verified 27 August 2026 against the official source. Calculations may differ when deductions, offsets, HELP/SL debt, Medicare, secondary income or other adjustments apply.
