ATO tax tables 2026-27
ATO tax tables for 2026-27 set how much tax your employer withholds from each pay, for payments from 1 July 2026. They build in the new 15% rate on income from $18,201 to $45,000. On $2,000 a week, $459 is withheld when you claim the tax-free threshold (ATO Schedule 1 (opens in a new tab)).
By Calculatax
PAYG withholding is a prepayment of income tax in Australia. The Australian Taxation Office (ATO) publishes formulas, and the tables are those formulas worked out at set pay amounts. At tax time, your notice of assessment compares what was withheld with the tax on your actual taxable income.
| Item | 2026-27 figure |
|---|---|
| Tax-free threshold (residents) | $18,200 |
| Rate from $18,201 to $45,000 | 15% |
| Medicare levy built into scales 1 and 2 | 2% |
| HELP and STSL repayment threshold | $69,528 |
| Withholding with no TFN | 47% residents, 45% foreign residents |
| Schedule 1 formulas apply from | 1 July 2026 |
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Weekly tax table
Tax withheld from weekly pay.
Which ATO tax table matches your pay
Pick the table that matches how often you're paid. Each one converts your pay to a weekly figure, applies the same formula and converts back.
- Weekly tax tableLists tax withheld from $100 to $5,000 a week. It's the base for the other two.
- Fortnightly tax tableCovers $200 to $10,000. Fortnightly pay is halved, run through the weekly formula and doubled.
- Monthly tax tableCovers $500 to $20,000. Monthly pay is multiplied by 3 and divided by 13 first.
Bonuses and back pay use Schedule 5, and working holiday makers have their own Schedule 15 table at 15% up to $45,000.
Weekly, fortnightly and monthly tables side by side
The three tables give almost the same annual total for the same income. Take $104,000 a year, which is $2,000 a week, and pay it three ways.
| Step | Amount | Running total |
|---|---|---|
| Income tax | +$21,720 | $21,720 |
| Medicare levy | +$2,080 | $23,800 |
| Estimated tax | $23,800 | |
| Scale 2 withheld over the year | $23,868 | |
No low income tax offset applies at that income.
| Pay cycle | Pay per period | Withheld per period (scale 2) | Withheld per year (scale 2) | Withheld per year (scale 1) |
|---|---|---|---|---|
| Weekly | $2,000.00 | $459 | $23,868 | $29,588 |
| Fortnightly | $4,000.00 | $918 | $23,868 | $29,588 |
| Monthly | $8,666.67 | $1,989 | $23,868 | $29,592 |
Scale 2 withholds $68 more than the estimated tax over the year, whichever cycle you're on. The monthly scale 1 figure is $4 higher because of rounding in the ×13÷3 step.
The formula behind every table (scales 1 to 6)
Every table rests on one formula: y = a·x − b. Here x is weekly earnings with cents dropped and 99 cents added, and a and b change by income band and scale. The result is rounded to the nearest dollar.
| Scale | Who it applies to | Withheld on $2,000 a week |
|---|---|---|
| 1 | Tax-free threshold not claimed | $569 |
| 2 | Tax-free threshold claimed | $459 |
| 3 | Foreign residents | $600 |
| 4 | No TFN provided | $940 (residents, 47%); $900 (foreign residents, 45%) |
| 5 | Full Medicare levy exemption | $419 |
| 6 | Half Medicare levy exemption | $439 |
The gap between scales 2 and 5 is $40, which is the 2% Medicare levy on $2,000. To work out a figure for any pay cycle and scale in one step, use the PAYG withholding calculator.
How the tax-free threshold switches the scale
Claiming the tax-free threshold on your TFN declaration moves you from scale 1 to scale 2.
- Scale 2 withholds nothing on weekly earnings under thisScale 1 starts from the first dollar
- $362
- Gap between the scale 1 and scale 2 income bandsThe $18,200 threshold divided by 52
- $350
- What the switch is worth a week on $2,000$5,720 over a year
- $110
You can claim the threshold from one payer at a time. A second job normally uses scale 1, because your main job has already used the threshold.
What the tax tables don't cover
The tables estimate withholding on regular pay. They don't settle your final tax, which depends on deductions, offsets, other income and private health cover for the whole year.
They also leave out the Medicare levy surcharge, salary sacrifice and withholding variations approved by the ATO. Seniors and pensioners, and people who claim certain offsets through withholding, may see different amounts.
For the full-year picture, the income tax calculator works from annual income. The Australian tax brackets set the rates the tables are built on, and the marginal tax rate calculator shows the rate on your next dollar.
Tax table questions: rounding, 27-pay years, second jobs and the Medicare levy
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Are tax table amounts rounded to the dollar?
Yes. The ATO formula rounds weekly withholding to the nearest dollar. Fortnightly amounts are the rounded weekly figure doubled, so they're always even. Monthly amounts are the rounded weekly figure multiplied by 13 and divided by 3, then rounded again. On $2,000 a week, that gives $459, $918 and $1,989 for the three cycles.
Do 27-pay years change the tax tables?
No. The fortnightly table assumes 26 pays a year, and the formula doesn't change when a 27th payday falls in the year. A salary split across 27 pays has less withheld per pay, which can leave a shortfall at tax time. In 2026-27, a Wednesday payday that falls on 1 July 2026 gives 27 paydays.
Why is more tax taken from a second job?
A second job normally uses scale 1, because the tax-free threshold is claimed from your main job. On $300 a week, scale 1 withholds $52 and scale 2 withholds nothing. Scale 1 can still fall short: with $2,000 from a main job, the year's withholding is $26,572 against estimated tax of $28,792.
Do the tax tables include the Medicare levy?
Yes. Scales 1 and 2 include the 2% Medicare levy. Scale 5 removes it for people with a full exemption and scale 6 removes half. On $2,000 a week, scale 2 withholds $459 and scale 5 withholds $419. The $40 difference is the levy. No scale includes the Medicare levy surcharge.
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