Medicare & Other Levies
How much is the Medicare levy
The Medicare levy was introduced in February 1984 at 1.00% of assessabel income and has been increased as shown in the next table:
| From |
Medicare Levy % |
| February 1984 |
1.00% |
| December 1986 |
1.25% |
| 1 July 1993 |
1.40% |
| 1 July 1995 |
1.50% |
| 1 July 1996 |
1.70% |
| 1 July 1997 |
1.50% |
| 1 July 2014 |
2.00% |
Medicare Low Income Levy Thresholds
In 2020-21 the medicare levy is nil or reduced according to the thresholds on the next table.
| Without SAPTO - Single |
To $23,226 |
$23,226-$ |
Above $ |
| Without SAPTO - Family (no children) |
To $39.167 |
$39,167-$ |
Above $ |
| With SAPTO - Single |
To $36,705 |
$36,705-$ |
Above $ |
| With SAPTO - Couple |
To $51,094 |
$51,094-$ |
Above $ |
In 2019-20 the medicare levy is nil or reduced according to the thresholds on the next table.
| Without SAPTO - Single |
To $22,801 |
$22,801-$28,501 |
Above $28,501 |
| Without SAPTO - Family (no children) |
To $38,474 |
$38,474-$48,092 |
Above $48,092 |
| With SAPTO - Single |
To $36,056 |
$36,056-$45,069 |
Above $45,069 |
| With SAPTO - Couple |
To $50,191 |
$50,191-$62,739 |
Above $66,739 |
In 2018-19 the medicare levy is nil or reduced according to the thresholds on the next table.
| Without SAPTO - Single |
To $22,398 |
$22,398-$27,997 |
Above $27,997 |
| Without SAPTO - Family (no children) |
To $37,795 |
$37,795-$47,242 |
Above $47,242 |
| With SAPTO - Single |
To $35,418 |
$35,418-$44,272 |
Above $44,272 |
| With SAPTO - Couple |
To $49,304 |
$49,304-$61,630 |
Above $61,630 |
In 2017-18 the medicare levy is nil or reduced according to the thresholds on the next table.
| Item |
No Levy |
Reduced Levy |
Full Levy |
| Without SAPTO - Single |
To $21,980 |
$21,980-$27,475 |
Above $27,475 |
| Without SAPTO - Family (no children) |
To $37,089 |
$37,089-$46,362 |
Above $46,362 |
| With SAPTO - Single |
To $34,758 |
$34,758-$43,447 |
Above $43,447 |
| With SAPTO - Couple |
To $48,385 |
$48,385-$60,481 |
Above $60,481 |
In 2016-17 the medicare levy is nil or reduced according to the thresholds on the next table.
| Without SAPTO - Single |
To $21,655 |
$21,656-$27,068 |
Above $27,068 |
| Without SAPTO - Family (no children) |
To $36,541 |
$36,652-$45,676 |
Above $45,676 |
| With SAPTO - Single |
To $34,244 |
$34,245-$42,805 |
Above $42,805 |
| With SAPTO - Couple |
To $47,670 |
$47,671-$59,587 |
Above $59,587 |
The singles low income threshold for earlier years are:.
| Tax Year |
No Medicare L
Levy Threshold |
Phase in Limits |
Full Medicare Levy |
| 2015/16 |
$21,335 |
$21,336 - $26,668 |
$26,669 |
| 2014/15 |
$20,896 |
$20,897 - $26,120 |
$26,121 |
| 2013/14 |
$20,542 |
$20,543 - $24,167 |
$24,168 |
| 2012/13 |
$20,542 |
$20,543 - $24,167 |
24,168 |
| 2011/12 |
$19,404 |
$19,405 - $22,828 |
$22,829 |
| 2010/11 |
$18,839 |
$18,840 - $22,163 |
$22,164 |
| 2009/10 |
$18,488 |
$18,489 - $21,750 |
$21,751 |
| 2008/09 |
$18,488 |
$18,489 - $21,750 |
$21,751 |
| 2007/08 |
$17,309 |
$17,310 - $20,363 |
$20,364 |
| 2006/07 |
$16,740 |
$16,741 - $19,694 |
$19,695 |
Medicare Levy Surcharge Thresholds
Individuals and families on incomes above the Medicare Levy Surcharge thresholds,
who do not have an appropriate level of private patient hospital cover, pay the surcharge in addition to the normal levy for any period during the year that they did not have cover.
The surcharge threshold is increased annually on 1 July based on AWOTE. This was introduced from 1 July 1997.
Surcharge
Rate |
Base Tier
0.0% |
Tier 1
1.0% |
Tier 2
1.25% |
Tier 3
1.5% |
| 2014–15, 2015–16,2016–17,2017–18 |
| Single |
≤ $90,000 |
$90,001 – $105,000 |
$105,001 – $140,000 |
≥ $140,001 |
| Families |
≤ $180,000 |
$180,001 – $210,000 |
$210,001 – $280,000 |
≥ $280,001 |
| 2013–14 Thresholds |
| Single |
≤ $88,000 |
$88,001 – $102,000 |
$102,001 – $136,000 |
≥ $136,001 |
| Families |
≤ $176,000 |
$176,001 – $204,000 |
$204,001 – $272,000 |
≥ $272,001 |
| 2012–13 Thresholds |
| Single |
≤ $84,000 |
$84,001 – $97,000 |
$97,001 – $130,000 |
≥ $130,001 |
| Families |
≤ $168,000 |
$168,001 – $194,000 |
$194,001 – $260,000 |
≥ $260,001 |
Flood Levy
The Flood levy applied to assessable income in the 2011-12 year to fund disaster relief:
| Taxable Income (TI) |
Levy |
| $0 to $50,000 | Nil |
| $50,001 to $100,000 | 0.5% x (TI -50,000) |
| More than $100,000 | $250 + 1% x (TI - 100,000) |
Budget Repair Levy
The Budget Repair Levy applies from 1 July 2014 for the 2014-15,2015-16 and 2016-17 years. The levy is payable at the rate of two
per cent for each dollar of a taxpayer's taxable income over $180,000.