Individual income tax rates for prior years

The amount of income tax and the tax rate you pay depends on how much you earn and your circumstances. The more you earn, the higher your rate of tax.

Find out prior year tax rates for individual taxpayers who are:

Tax rates – resident

Use the tables below if you were an Australian resident for tax purposes for the full year and you are entitled to the full tax-free threshold.

These rates do not include the Medicare levy.

2018–19

Resident tax rates for 2018-19 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $90,000 $3,572 plus 32.5c for each $1 over $37,000 $90,001 – $180,000 $20,797 plus 37c for each $1 over $90,000 $180,001 and over $54,097 plus 45c for each $1 over $180,000

2017–18

Resident tax rates for 2017-18 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $87,000 $3,572 plus 32.5c for each $1 over $37,000 $87,001 – $180,000 $19,822 plus 37c for each $1 over $87,000 $180,001 and over $54,232 plus 45c for each $1 over $180,000

The above rates do not include the Temporary Budget Repair Levy; this repair levy ceased applying from 1 July 2017.

See also:

2016–17

Resident tax rates for 2016-17 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $87,000 $3,572 plus 32.5c for each $1 over $37,000 $87,001 – $180,000 $19,822 plus 37c for each $1 over $87,000 $180,001 and over $54,232 plus 45c for each $1 over $180,000

The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

See also:

2015–16

Resident tax rates for 2015-16 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $80,000 $3,572 plus 32.5c for each $1 over $37,000 $80,001 – $180,000 $17,547 plus 37c for each $1 over $80,000 $180,001 and over $54,547 plus 45c for each $1 over $180,000

The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

See also:

2014–15

Resident tax rates for 2014-15 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $80,000 $3,572 plus 32.5c for each $1 over $37,000 $80,001 – $180,000 $17,547 plus 37c for each $1 over $80,000 $180,001 and over $54,547 plus 45c for each $1 over $180,000

The above rates do not include the Temporary Budget Repair Levy; this levy is payable at a rate of 2% for taxable incomes over $180,000.

2013–14

Resident tax rates for 2013-14 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $80,000 $3,572 plus 32.5c for each $1 over $37,000 $80,001 – $180,000 $17,547 plus 37c for each $1 over $80,000 $180,001 and over $54,547 plus 45c for each $1 over $180,000

2012–13

Resident tax rates for 2012-13 Taxable income Tax on this income 0 – $18,200 Nil $18,201 – $37,000 19c for each $1 over $18,200 $37,001 – $80,000 $3,572 plus 32.5c for each $1 over $37,000 $80,001 – $180,000 $17,547 plus 37c for each $1 over $80,000 $180,001 and over $54,547 plus 45c for each $1 over $180,000

2011–12

Resident tax rates for 2011-12 Taxable income Tax on this income 0 – $6,000 Nil $6,001 – $37,000 15c for each $1 over $6,000 $37,001 – $80,000 $4,650 plus 30c for each $1 over $37,000 $80,001 – $180,000 $17,550 plus 37c for each $1 over $80,000 $180,001 and over $54,550 plus 45c for each $1 over $180,000

The above rates do not include the Flood levy (see Flood levy information for individuals for more information).

2010–11

Resident tax rates for 2010-11 Taxable income Tax on this income 1 – $6,000 Nil $6,001 – $37,000 15c for each $1 over $6,000 $37,001 – $80,000 $4,650 plus 30c for each $1 over $37,000 $80,001 – $180,000 $17,550 plus 37c for each $1 over $80,000 $180,001 and over $54,550 plus 45c for each $1 over $180,000

2009–10

Resident tax rates for 2009-10 Taxable income Tax on this income $1 – $6,000 Nil $6,001 – $35,000 15c for each $1 over $6,000 $35,001 – $80,000 $4,350 plus 30c for each $1 over $35,000 $80,001 – $180,000 $17,850 plus 38c for each $1 over $80,000 $180,001 and over $55,850 plus 45c for each $1 over $180,000

2008–09

Resident tax rates for 2008-09 Taxable income Tax on this income $1 – $6,000 Nil $6,001 – $34,000 15c for each $1 over $6,000 $34,001 – $80,000 $4,200 plus 30c for each $1 over $34,000 $80,001 – $180,000 $18,000 plus 40c for each $1 over $80,000 $180,001 and over $58,000 plus 45c for each $1 over $180,000

2007–08

Resident tax rates for 2007-08 Taxable income Tax on this income $1 – $6,000 Nil $6,001 – $30,000 15c for each $1 over $6,000 $30,001 – $75,000 $3,600 plus 30c for each $1 over $30,000 $75,001 – $150,000 $17,100 plus 40c for each $1 over $75,000 $150,001 and over $47,100 plus 45c for each $1 over $150,000

2006–07

Resident tax rates for 2006-07 Taxable income Tax on this income $0 – $6,000 Nil $6,001 – $25,000 15c for each $1 over $6,000 $25,001 – $75,000 $2,850 plus 30c for each $1 over $25,000 $75,001 – $150,000 $17,850 plus 40c for each $1 over $75,000 $150,001 and over $47,850 plus 45c for each $1 over $150,000

2005–06

Resident tax rates for 2005-06 Taxable income Tax on this income $0 – $6,000 Nil $6,001 – $21,600 15c for each $1 over $6,000 $21,601 – $63,000 $2,340 plus 30c for each $1 over $21,600 $63,001 – $95,000 $14,760 plus 42c for each $1 over $63,000 Over $95,000 $28,200 plus 47c for each $1 over $95,000

2004–05

Resident tax rates for 2004-05 Taxable income Tax on this income $0 – $6,000 Nil $6,001 – $21,600 17 cents for each $1 over $6,000 $21,601 – $58,000 $2,652 plus 30 cents for each $1 over $21,600 $58,001 – $70,000 $13,572 plus 42 cents for each $1 over $58,000 $70,000 and over $18,612 plus 47 cents for each $1 over $70,000

2003–04

Resident tax rates for 2003-04 Taxable income Tax on this income $1 – $6,000 Nil $6,001 – $21,600 17 cents for each $1 over $6,000 $21,601 – $52,000 $2,652 plus 30 cents for each $1 over $21,600 $52,001 – 62,500 $11,772 plus 42 cents for each $1 over $52,000 $62,501 and over $16,182 plus 47 cents for each $1 over $62,500

2002–03

Resident tax rates for 2002-03 Taxable income Tax on this income $1 – $6,000 Nil $6,001 – $20,000 17 cents for each $1 over $6,000 $20,001 – $50,000 $2,380 plus 30 cents for each $1 over $20,000 $50,001 – $60,000 $11,380 plus 42 cents for each $1 over $50,000 $60,001 and over $15,580 plus 47 cents for each $1 over $60,000

2001–02

Resident tax rates for 2001-02 Taxable income Tax on this income $1 – $6,000 Nil $6,001 – $20,000 17 cents for each $1 over $6,000 $20,001 – $50,000 $2,380 plus 30 cents for each $1 over $20,000 $50,001 – $60,000 $11,380 plus 42 cents for each $1 over $50,000 $60,001 and over $15,580 plus 47 cents for each $1 over $60,000

2000–01

Resident tax rates for 2000-01 Taxable income Tax on this income $1 – $6,000 Nil $6,001 – $20,000 17 cents for each $1 over $6,000 $20,001 – $50,000 $2,380 plus 30 cents for each $1 over $20,000 $50,001 – $60,000 $11,380 plus 42 cents for each $1 over $50,000 $60,001 and over $15,580 plus 47 cents for each $1 over $60,000

1999–2000

Resident tax rates for 1999-2000 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $38,000 $3,060 plus 34 cents for each $1 over $20,700 $38,001 – $50,000 $8,942 plus 43 cents for each $1 over $38,000 $50,001 and over $14,102 plus 47 cents for each $1 over $50,000

1998–99

Resident tax rates for 1998-99 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $38,000 $3,060 plus 34 cents for each $1 over $20,700 $38,001 – $50,000 $8,942 plus 43 cents for each $1 over $38,000 $50,001 and over $14,102 plus 47 cents for each $1 over $50,000

1997–98

Resident tax rates for 1997-98 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $38,000 $3,060 plus 34 cents for each $1 over $20,700 $38,001 – $50,000 $8,942 plus 43 cents for each $1 over $38,000 $50,001 and over $14,102 plus 47 cents for each $1 over $50,000

1996–97

Resident tax rates for 1996-97 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $38,000 $3,060 plus 34 cents for each $1 over $20,700 $38,001 – $50,000 $8,942 plus 43 cents for each $1 over $38,000 $50,001 and over $14,102 plus 47 cents for each $1 over $50,000

1995–96

Resident tax rates for 1995-96 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $38,000 $3,060 plus 34 cents for each $1 over $20,700 $38,001 – $50,000 $8,942 plus 43 cents for each $1 over $38,000 $50,001 and over $14,102 plus 47 cents for each $1 over $50,000

1994–95

Resident tax rates for 1994-95 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $38,000 $3,060 plus 34 cents for each $1 over $20,700 $38,001 – $50,000 $8,942 plus 43 cents for each $1 over $38,000 $50,001 and over $14,102 plus 47 cents for each $1 over $50,000

1993–94

Resident tax rates for 1993-94 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $36,000 $3,060 plus 35.5 cents for each $1 over $20,700 $36,001 – $38,000 $8,491.50 plus 38.5 cents for each $1 over $36,000 $38,001 – $50,000 $9,261.50 plus 44.125 cents for each $1 over $38,000 $50,001 and over $14,556.50 plus 47 cents for each $1 over $50,000

1992–93

Resident tax rates for 1992-93 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $36,000 $3,060 plus 38 cents for each $1 over $20,700 $36,001 – $50,000 $8,874 plus 46 cents for each $1 over $36,000 $50,001 and over $15,314 plus 47 cents for each $1 over $50,000

1991–92

Resident tax rates for 1991-92 Taxable income Tax on this income $1 – $5,400 Nil $5,401 – $20,700 20 cents for each $1 over $5,400 $20,701 – $36,000 $3,060 plus 38 cents for each $1 over $20,700 $36,001 – $50,000 $8,874 plus 46 cents for each $1 over $36,000 $50,001 and over $15,314 plus 47 cents for each $1 over $50,000

1990–91

Resident tax rates for 1990-91 Taxable income Tax on this income $1 – $5,249 Nil $5,250 – $17,649 20.5 cents for each $1 over $5,250 $17,650 – $20,599 $2,542 plus 24.5 cents for each $1 over $17,650 $20,600 – $20,699 $3,264.75 plus 29.5 cents for each $1 over $20,600 $20,700 – $34,999 $3,294.25 plus 38.5 cents for each $1 over $20,700 $35,000 – $35,999 $8,799.75 plus42.5 cents for each $1 over $35,000 $36,000 – $49,999 $9,224.75 plus 46.5 cents for each $1 over $36,000 $50,000 and over $15,734.75 plus 47 cents for each $1 over $50,000

1989–90

Resident tax rates for 1989-90 Taxable income Tax on this income $1 – $5,099 Nil $5,100 – $17,649 21 cents for each $1 over $5,100 $17,650 – $20,599 $2,635.50 plus 29 cents for each $1 over $17,650 $20,600 – $34,999 $3,491 plus 39 cents for each $1 over $20,600 $35,000 – $49,999 $9,107 plus 47 cents for each $1 over $35,000 $50,000 and over $16,157 plus 48 cents for each $1 over $50,000

1988–89

Resident tax rates for 1988-89 Taxable income Tax on this income $1 – $5,100 Nil $5,101 – $12,600 24 cents for each $1 over $5,100 $12,601 – $19,500 $1,800 plus 29 cents for each $1 over $12,600 $19,501 – $35,000 $3,801 plus 40 cents for each $1 over $19,500 $35,001 and over $10,001 plus 49 cents for each $1 over $35,000

1987–88

Resident tax rates for 1987-88 Taxable income Tax on this income $1 – $5,100 Nil $5,101 – $12,600 24 cents for each $1 over $5,100 $12,601 – $19,500 $1,800 plus 29 cents for each $1 over $12,600 $19,501 – $35,000 $3,801 plus 40 cents for each $1 over $19,500 $35,001 and over $10,001 plus 49 cents for each $1 over $35,000

1986–87

Resident tax rates for 1986-87 Taxable income Tax on this income $0 – $4,889 Nil $4,890 – $12,499 24.42 cents for each $1 over $4,890 $12,500 – $12,599 $1,858.36 plus 26.50 cents for each $1 over $12,500 $12,600 – $19,499 $1,884.86 plus 29.42 cents for each $1 over $12,600 $19,500 – $27,999 $3,914.84 plus 44.25 cents for each $1 over $19,500 $28,000 – $34,999 $7,676.09 plus 46.83 cents for each $1 over $28,000 $35,000 and over $10,954.19 plus 57.08 cents for each $1 over $35,000

1985–86

Resident tax rates for 1985-86 Taxable income Tax on this income $0 – $4,594 Nil $4,595 – $12,499 25 cents for each $1 over $4,595 $12,500 – $19,499 $1,976.26 plus 30 cents for each $1 over $12,500 $19,500 – $27,999 $4,076.25 plus 46 cents for each $1 over $19,500 $28,000 – $34,999 $7,986.25 plus 48 cents for each $1 over $28,000 $35,000 and over $11,346.25 plus 60 cents for each $1 over $35,000

1984–85

Resident tax rates for 1984-85 Taxable income Tax on this income $1 – $4,594 Nil $4,595 – $12,499 26.67 cents for each $1 over $4,595 $12,500 – $19,499 $2,108.26 plus 30 cents for each $1 over $12,500 $19,500 – $27,999 $4,208.26 plus 46 cents for each $1 over $19,500 $28,000 – $34,999 $8,118.26 plus 47.33 cents for each $1 over $28,000 $35,000 – $35,787 $11,431.36 plus 55.33 cents for each $1 over $35,000 $35,788 and over $11,867.36 plus 60 cents for each $1 over $35,788

1983–84

Resident tax rates for 1983-84 Taxable income Tax on this income $1 – $4,594 Nil $4,595 – $19,499 30 cents for each $1 over $4,595 $19,500 – $35,787 $4,471.50 plus 46 cents for each $1 over $19,500 $35,788 and over $11,963.98 plus 60 cents for each $1 over $35,788

Last modified: 01 Jul 2020

QC 18703