Australia
Sources and data for Australia
Every value the calculators use, with its effective dates and a link to the official source.
GST rate
- Current value
- 10%
- From
- 1 July 2000
- Checked on
- 14 October 2026
Resident income tax rates 2026-27
- Current value
Table with 5 brackets
$0 / $18,200 0% $18,200 / $45,000 15% $45,000 / $135,000 30% $135,000 / $190,000 37% $190,000 + 45% - From
- 1 July 2026
- Checked on
- 14 October 2026
Resident income tax rates 2025-26
- Current value
Table with 5 brackets
$0 / $18,200 0% $18,200 / $45,000 16% $45,000 / $135,000 30% $135,000 / $190,000 37% $190,000 + 45% - From
- 1 July 2025
- Checked on
- 14 October 2026
Medicare levy rate
- Current value
- 2%
- From
- 1 July 2014
- Checked on
- 14 October 2026
Medicare levy low-income thresholds (singles, no SAPTO)
- Current value
- Threshold amount $28,011
- Phase-in limit $35,013
- From
- 1 July 2025
- Checked on
- 14 October 2026
Medicare levy shade-in rate
- Current value
- 10%
- From
- 1 July 2014
- Checked on
- 14 October 2026
Low income tax offset
- Current value
- Maximum offset $700
- Full offset up to $37,500
- Second phase-out from $45,000
- Offset at the second phase-out $325
- No offset above $66,667
- From
- 1 July 2024
- Checked on
- 14 October 2026
Low income tax offset phase-out rates
- Current value
- First phase-out 5%
- Second phase-out 1.5%
- From
- 1 July 2024
- Checked on
- 14 October 2026
Study and training loan repayment thresholds 2026-27
- Current value
- Minimum repayment income $69,528
- Second band from $129,717
- Repayment at the second band $9,028
- Flat 10% above $186,050
- From
- 1 July 2026
- Checked on
- 14 October 2026
Study and training loan repayment thresholds 2025-26
- Current value
- Minimum repayment income $67,000
- Second band from $125,000
- Repayment at the second band $8,700
- Flat 10% above $179,285
- From
- 1 July 2025
- Checked on
- 14 October 2026
Study and training loan repayment rates
- Current value
- First band 15%
- Second band 17%
- Rate on total income above the top threshold 10%
- From
- 1 July 2025
- Checked on
- 14 October 2026
Super guarantee rate
- Current value
- 12%
- From
- 1 July 2025
- Checked on
- 14 October 2026
Maximum super contribution base (annual)
- Current value
- $270,830
- From
- 1 July 2026
- Until
- 30 June 2027
- Source
- Australian Taxation OfficeSuper guarantee (Table 23: maximum contribution base from 1 July 2026)
- Checked on
- 14 October 2026
Concessional contributions cap
- Current value
- $32,500
- From
- 1 July 2026
- Checked on
- 14 October 2026
Tax on concessional contributions in the fund
- Current value
- 15%
- From
- 1 July 2024
- Checked on
- 14 October 2026
Division 293 income threshold
- Current value
- $250,000
- From
- 1 July 2024
- Checked on
- 14 October 2026
National Minimum Wage (weekly, 38 hours)
- Current value
- $1,004.90
- From
- 1 July 2026
- Checked on
- 14 October 2026
National Minimum Wage (hourly)
- Current value
- $26.44
- From
- 1 July 2026
- Checked on
- 14 October 2026
Casual loading on the National Minimum Wage
- Current value
- 25%
- From
- 1 July 2025
- Checked on
- 14 October 2026
Annual leave under the NES (weeks a year)
- Current value
- 4
- From
- 1 January 2010
- Checked on
- 14 October 2026
Annual leave loading in many awards
- Current value
- 17.5%
- From
- 1 January 2010
- Checked on
- 14 October 2026
Paid sick and carer's leave (1/26 of ordinary hours)
- Current value
- 26
- From
- 1 January 2010
- Checked on
- 14 October 2026
NES redundancy pay (weeks by complete years of service)
- Current value
- 1 year 4
- 2 years 6
- 3 years 7
- 4 years 8
- 5 years 10
- 6 years 11
- 7 years 13
- 8 years 14
- 9 years 16
- 10 years or more 12
- From
- 1 January 2010
- Checked on
- 14 October 2026
Employees from which NES redundancy pay applies
- Current value
- 15
- From
- 1 January 2010
- Checked on
- 14 October 2026
NES minimum notice of termination (weeks)
- Current value
- 1 year or less 1
- More than 1 year to 3 years 2
- More than 3 years to 5 years 3
- More than 5 years 4
- Extra week 1
- Age for the extra week (over) 45
- Years of service for the extra week 2
- From
- 1 January 2010
- Checked on
- 14 October 2026
Tax-free part of a genuine redundancy payment
- Current value
- Base limit $13,598
- For each complete year of service $6,801
- From
- 1 July 2026
- Until
- 30 June 2027
- Checked on
- 14 October 2026
CGT discount for individuals (assets held 12 months or more)
- Current value
- 50%
- From
- 1 July 2025
- Checked on
- 14 October 2026
NSW transfer duty and premium duty rates 2026/2027
- Current value
Table with 7 brackets
$0 / $18,000 1.25% $18,000 / $38,000 1.5% 225.00 $38,000 / $103,000 1.75% 525.00 $103,000 / $387,000 3.5% 1,662.00 $387,000 / $1,290,000 4.5% 11,602.00 $1,290,000 / $3,870,000 5.5% 52,237.00 $3,870,000 + 7% 194,137.00 - From
- 1 July 2026
- Until
- 30 June 2027
- Checked on
- 14 October 2026
NSW minimum transfer duty
- Current value
- $20
- From
- 1 July 2026
- Until
- 30 June 2027
- Checked on
- 14 October 2026
NSW First Home Buyers Assistance Scheme thresholds (homes)
- Current value
- No duty up to $800,000
- Reduced duty below $1,000,000
- From
- 1 July 2026
- Checked on
- 14 October 2026
Victoria land transfer duty general rates
- Current value
Table with 5 brackets
$0 / $25,000 1.4% $25,000 / $130,000 2.4% 350.00 $130,000 / $960,000 6% 2,870.00 $960,000 / $2,000,000 5.5% 52,800.00 $2,000,000 + 6.5% 110,000.00 - From
- 1 July 2021
- Source
- State Revenue Office VictoriaLand transfer duty: non-principal place of residence (current rates)
- Checked on
- 14 October 2026
Victoria principal place of residence concession rates (up to $550,000)
- Current value
Table with 4 brackets
$0 / $25,000 1.4% $25,000 / $130,000 2.4% 350.00 $130,000 / $440,000 5% 2,870.00 $440,000 + 6% 18,370.00 - From
- 1 July 2021
- Checked on
- 14 October 2026
Victoria home buyer thresholds
- Current value
- PPR concession up to $550,000
- First home buyers pay no duty up to $600,000
- From
- 1 July 2021
- Checked on
- 14 October 2026
Queensland transfer duty rates
- Current value
Table with 5 brackets
$0 / $5,000 0% $5,000 / $75,000 1.5% $75,000 / $540,000 3.5% 1,050.00 $540,000 / $1,000,000 4.5% 17,325.00 $1,000,000 + 5.75% 38,025.00 - From
- 21 September 2012
- Checked on
- 14 October 2026
Queensland home concession rates
- Current value
Table with 4 brackets
$0 / $350,000 1% $350,000 / $540,000 3.5% 3,500.00 $540,000 / $1,000,000 4.5% 10,150.00 $1,000,000 + 5.75% 30,850.00 - From
- 1 July 2012
- Checked on
- 14 October 2026
Queensland first home concession amounts (contracts from 9 June 2024)
- Current value
Table with 11 brackets
$0 / $709,999.99 0% 17,350.00 $710,000 / $719,999.99 0% 15,615.00 $720,000 / $729,999.99 0% 13,880.00 $730,000 / $739,999.99 0% 12,145.00 $740,000 / $749,999.99 0% 10,410.00 $750,000 / $759,999.99 0% 8,675.00 $760,000 / $769,999.99 0% 6,940.00 $770,000 / $779,999.99 0% 5,205.00 $780,000 / $789,999.99 0% 3,470.00 $790,000 / $799,999.99 0% 1,735.00 $800,000 + 0% - From
- 9 June 2024
- Checked on
- 14 October 2026
Working from home fixed rate (per hour)
- Current value
- 2024-25 $0.70
- 2025-26 $0.70
- From
- 1 July 2025
- Checked on
- 14 October 2026
Car expenses cents per kilometre rate
- Current value
- 2025-26 $0.88
- 2026-27 $0.91
- From
- 1 July 2026
- Checked on
- 14 October 2026
Maximum work kilometres per car (cents per km method)
- Current value
- 5,000
- From
- 1 July 2026
- Checked on
- 14 October 2026
Values that update automatically
Consumer Price Index, all groups, weighted average of eight capital cities
- Current value
- 103.64
- Latest figure
- 1 July 2026