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From 1 July 2026, the resident rate on the $18,200 to $45,000 slice is 15%. HELP and surcharge thresholds are indexed, and the new standard work deduction applies to eligible labour income. The working Australians tax offset starts in 2027-28, not this year.
The first tax slice is a little cheaper
The rate on the first taxable slice fell from 16% to 15%. The higher resident brackets stay at 30%, 37% and 45%. Someone with enough taxable income to use the whole first slice saves up to $268 from this rate change alone, before other changes.
The year selector lets you compare 2025-26 with 2026-27 using one calculator. Keep the other inputs the same to see the effect of the rule changes.
A standard deduction is settled at tax time
The new standard deduction can cover up to $1,000 of eligible work-related labour income under the enacted rules. It is not an extra $1,000 of take-home cash. The tax benefit depends on your taxable income and circumstances.
This site models an eligible salary-only case with no competing work expense deductions. Turn the option off if it does not suit the comparison. The actual return needs to account for the legislation’s eligibility and interactions with other deductions.
The other figures to check
The 2026-27 HELP starting threshold is $69,528. The single Medicare levy surcharge threshold is $105,000. The ordinary concessional super cap is $32,500, and the annual super maximum contribution base is $270,830.
Medicare low-income thresholds used here are the latest legislated thresholds for 2025-26 and later. A later current-year uplift may alter final assessments. Proposed future EV FBT changes and the future working Australians offset are not included as current benefits.
Sources you can check
Sources checked for this page on 2 October 2026. Statistics keep their own measurement dates.