* See separate sections for Medicare / Other levies and various tax offsets.
** The Flood Levy is 0.5% of income between $50,000 and $100,000 and then 1% for higher amounts
Personal Income Tax Rates |
2008/2009 |
2009/2010 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $6,000 |
0 |
$0 - $6,000 |
0 |
$6,001 - $34,000 |
15 |
$6,001 - $35,000 |
15 |
$34,001 - $80,000 |
30 |
$35,001 - $80,000 |
30 |
$80,001 - $180,000 |
40 |
$80,001 - $180,000 |
38 |
$180,001 and up |
45 |
$180,001 and up |
45 |
Personal Income Tax Rates |
2006/2007 |
2007/2008 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $6,000 |
0 |
$0 - $6,000 |
0 |
$6,001 - $25,000 |
15 |
$6,001 - $30,000 |
15 |
$25,001 - $75,000 | 30 |
$30,001 - $75,000 | 30 |
$75,001 - $150,000 |
40 |
$75,001 - $150,000 |
40 |
$150,001 and up |
45 |
$150,001 and up |
45 |
Personal Income Tax Rates |
2004/2005 |
2005/2006 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $6,000 |
0 |
$0 - $6,000 |
0 |
$6,001 - $21,600 |
17 |
$6,001 - $21,600 |
15 |
$21,601 - $58,000 |
30 |
$21,601 - $63,000 |
30 |
$58,001 - $70,000 |
42 |
$63,001 - $95,000 |
42 |
$70,001 and up |
47 |
$95,001 and up |
47 |
Personal Income Tax Rates |
2002/2003 |
2003/2004 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $6,000 |
0 |
$0 - $6,000 |
0 |
$6,001 - $20,000 |
17 |
$6,001 - $21,800 |
17 |
$20,001 - $50,000 |
30 |
$21,601 - $52,000 |
30 |
$50,001 - $60,000 |
42 |
$52,001 - $62,500 |
42 |
$60,001 and up |
47 |
$62,501 and up |
47 |
Personal Income Tax Rates |
2001/2002 |
2000/2001 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $6,000 |
0 |
$0 - $5,400 |
0 |
$6,001 - $20,000 |
17 |
$5,401 - $20,700 |
20 |
$20,001 - $50,000 |
30 |
$20,701 - $38,000 |
34 |
$50,001 - $60,000 |
42 |
$38,001 - $50,000 |
43 |
$60,001 and up |
47 |
$50,001 and up |
47 |
1999/2000 |
1998/1999 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $5,400 |
0 |
$0 - $5,400 |
0 |
$5,401 - $20,700 |
20 |
$5,401 - $20,700 |
20 |
$20,701 - $38,000 |
34 |
$20,701 - $38,000 |
34 |
$38,001 - $50,000 |
43 |
$38,001 - $50,000 |
43 |
$50,001 and up |
47 |
$50,001 and up |
47 |
1997/1998 |
1996/1997 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $5,400 |
0 |
$0 - $5,400 |
0 |
$5,401 - $20,700 |
20 |
$5,401 - $20,700 |
20 |
$20,701 - $38,000 |
34 |
$20,701 - $38,000 |
34 |
$38,001 - $50,000 |
43 |
$38,001 - $50,000 |
43 |
$50,001 and up |
47 |
$50,001 and up |
47 |
1995/1996 |
1994/1995 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $5,400 |
0 |
$0 - $5,400 |
0 |
$5,401 - $20,700 |
20 |
$5,401 - $20,700 |
20 |
$20,701 - $38,000 |
34 |
$20,701 - $38,000 |
34 |
$38,001 - $50,000 |
43 |
$38,001 - $50,000 |
43 |
$50,001 and up |
47 |
$50,001 and up |
47 |
1993/1994 |
1992/1993 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $5,400 |
0 |
$0 - $5,400 |
0 |
$5,401 - $20,700 |
20 |
$5,401 - $20,700 |
20 |
$20,701 - $36,000 |
35.5 |
$20,701 - $36,000 |
38 |
$36,001 - $38,000 |
38.5 |
$36,001 - $50,000 |
46 |
$38,001 - $50,000 |
44.125 |
$50,001 and up |
47 |
$50,001 and up |
47 |
|
|
1991/1992 |
1990/1991 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $5,400 |
0 |
$0 - $5,249 |
0 |
$5,400 - $20,700 |
20 |
$5,250 - $17,649 |
20.5 |
$20,701 - $36,000 |
38 |
$17,650 - $20,599 |
24.5 |
$36,001 - $50,000 |
46 |
$20,600 - $20,699 |
29.5 |
$50,001 and up |
47 |
$20,700 - $34,999 |
38.5 |
|
|
$35,000 - $35,999 |
42.5 |
|
|
$36,000 - $49,999 |
46.5 |
|
|
$50,000 and up |
47 |
1989/1990 |
1988/1989 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $5,099 |
0 |
$0 - $5,100 |
0 |
$5,100 - $17,649 |
21 |
$5,101 - $12,600 |
24 |
$17,650 - $20,599 |
29 |
$12,601 - $19,500 |
29 |
$20,600 - $34,999 |
39 |
$19,501 - $35,000 |
40 |
$35,000 - $49,999 |
47 |
$35,001 and up |
49 |
$50,000 and up |
48 |
|
|
1987/1988 |
1986/1987 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $5,100 |
0 |
$0 - $4,889 |
0 |
$5,101 - $12,600 |
24 |
$4,890 - $12,499 |
24.42 |
$12,601 - $19,500 |
29 |
$12,500 - $12,599 |
26.50 |
$19,501 - $35,000 |
40 |
$12,600 - $19,499 |
29.42 |
$35,001 and over |
49 |
$19,500 - $27,999 |
44.25 |
|
|
$28,000 - $34,999 |
46.83 |
|
|
$35,000 and over |
57.08 |
1985/1986 |
1984/1985 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $4,594 |
0 |
$0 - $4,594 |
0 |
$4,595 - $12,499 |
25 |
$4,595 - $12,499 |
26.67 |
$12,500 - $19,499 |
30 |
$12,500 - $19,499 |
30 |
$19,500 - $27,999 |
46 |
$19,500 - $27,999 |
46 |
$28,000 - $34,999 |
48 |
$28,000 - $34,999 |
47.33 |
$35,000 and over |
60 |
$35,000 - $35,787 |
55.33 |
|
|
$35,788 and over |
60 |
1983/1984 |
1982/1983 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $4,595 |
0 |
$0 - $4,462 |
0 |
$4,596 - $19,500 |
30 |
$4,463 - $17,894 |
30.67 |
$19,501 - $35,788 |
46 |
$17,895 - $19,500 |
35.33 |
$35,789 and up |
60 |
$19,501 - $35,788 |
46 |
|
|
$35,789 and up |
60 |
1981/1982 |
1980/1981 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $4,195 |
0 |
$0 - $4,041 |
0 |
$4,196 - $17,894 |
32 |
$4,041 - $17,239 |
32 |
$17,895 - $35,788 |
46 |
$17,240 - $34,478 |
46 |
$35,789 and up |
60 |
$34,479 and up |
60 |
1979/1980 |
1978/1979 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $3,893 |
0 |
$0 - $3,893 |
0 |
$3,894 - $16,608 |
33.07 |
$3,894 - $16,608 |
33.5 |
$16,609 - $33,215 |
47.07 |
$16,609 - $33,215 |
47.5 |
$33,216 and up |
61.07 |
$33,216 and up |
61.07 |
1977/1978 |
1976/1977 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $3,402 |
0 |
$0 - $2,260 |
20 |
$3,403 - $3,750 |
27.000 |
$2,261 - $5,650 |
27 |
$3,751 - $6,266 |
29.085 |
$5,651 - $11,300 |
35 |
$6,267 - $12,532 |
33.749 |
$11,301 - $16,950 |
45 |
$12,533 - $16,000 |
39.579 |
$16,951 - $22,600 |
55 |
$16,001 - $18,798 |
45.417 |
$22,601 - $28,250 |
60 |
$18,799 - $25,063 |
51.247 |
$28,251 and up |
65 |
$25,064 - $31,329 |
54.162 |
|
|
$31,330 - $32,000 |
57.077 |
|
|
$32,001 and up |
62.915 |
|
|
1975/1976 |
1974/1975 |
Taxable Income |
Tax Rate
% * |
Taxable Income |
Tax Rate
% * |
$0 - $2,000 |
20 |
$0 - $1,000 |
1 |
$2,001 - $5,000 |
27 |
$1,001 - $2,000 |
7 |
$5,001 - $10,000 |
35 |
$2,001 - $3,000 |
14 |
$10,001 - $15,000 |
45 |
$3,001 - $4,000 |
20 |
$15,001 - $20,000 |
55 |
$4,001 - $5,000 |
26 |
$20,001 - $25,000 |
60 |
$5,001 - $6,000 |
32 |
$25,001 and up |
65 |
$6,001 - $7,000 |
38 |
|
|
$7,001 - $8,000 |
44 |
|
|
$8,001 - $10,000 |
48 |
|
|
$10,001 - $12,000 |
52 |
|
|
$12,001 - $16,000 |
55 |
|
|
$16,001 - $20,000 |
60 |
|
|
$20,001 - $40,000 |
64 |
|
|
$40,001 and up |
67 |
1973/1974 |
Taxable Income |
Tax Rate |
$0 - $200 |
Nil + 0.2 ¢ for each $1 |
$201 - $300 |
$0.40 + 0.8 ¢ for each $1 in excess of $200 |
$301 - $400 |
$1.20 + 2.4 ¢ for each $1 in excess of $300 |
$401 - $500 |
$3.60 + 3.8 ¢ for each $1 in excess of $400 |
$501 - $600 |
$7.40 + 4.9 ¢ for each $1 in excess of $500 |
$601 - $800 |
$12.30 + 6.5 ¢ for each $1 in excess of $600 |
$801 - $1,000 |
$25.30 + 8.2 ¢ for each $1 in excess of $800 |
$1,001 - $1,200 |
$41.70 + 9.8 ¢ for each $1 in excess of $1,000 |
$1,201 - $1,400 |
$61.30 + 11.3 ¢ for each $1 in excess of $1,200 |
$1,401 - $1,600 |
$83.90 + 12.7 ¢ for each $1 in excess of $1,400 |
$1,601 - $1,800 |
$109.30 + 14.1 ¢ for each $1 in excess of $1,600 |
$1,801 - $2,000 |
$137.50 + 15.4 ¢ for each $1 in excess of $1,800 |
$2,001 - $2,400 |
$168.30 + 17.2 ¢ for each $1 in excess of $2,000 |
$2,401 - $2,800 |
$237.10 + 19.6 ¢ for each $1 in excess of $2,400 |
$2,801 - $3,200 |
$315.50 + 22.0 ¢ for each $1 in excess of $2,800 |
$3,201 - $3,600 |
$403.50 + 24.4 ¢ for each $1 in excess of $3,200 |
$3,601 - $4,000 |
$501.10 + 26.8 ¢ for each $1 in excess of $3,600 |
$4,001 - $4,800 |
$608.30 + 30.3 ¢ for each $1 in excess of $4,000 |
$4,801 - $5,600 |
$850.70 + 33.3 ¢ for each $1 in excess of $4,800 |
$5,601 - $6,400 |
$1,117.10 + 35.7 ¢ for each $1 in excess of $5,600 |
$6,401 - $7,200 |
$1,402.70 + 37.9 ¢ for each $1 in excess of $6,400 |
$7,201 - $8,000 |
$1,705.90 + 39.9 ¢ for each $1 in excess of $7,200 |
$8,001 - $8,800 |
$2,025.10 + 41.8 ¢ for each $1 in excess of $8,000 |
$8,801 - $10,000 |
$2,359.50 + 44.1 ¢ for each $1 in excess of $8,800 |
$10,001 - $12,000 |
$2,888.70 + 48.2 ¢ for each $1 in excess of $10,000 |
$12,001 - $16,000 |
$3,852.70 + 54.6 ¢ for each $1 in excess of $12,000 |
$16,001 - $20,000 |
$6,036.70 + 60.3 ¢ for each $1 in excess of $16,000 |
$20,001 - $40,000 |
$8,448.70 + 64.0 ¢ for each $1 in excess of $20,000 |
$40,000 and up |
$21,248.70 + 66.7 ¢ for each $1 in excess of $40,000 |