Personal income tax rates from 1 July 2024

Resident individuals

Tax rate2023-242024-25
0%$0 – $18,200$0 – $18,200
16% $18,201 – $45,000
19%$18,201 – $45,000 
30% $45,001 – $135,000
32.5%$45,001 – $120,000 
37%$120,001 – $180,000$135,001 – $190,000
45%>$180,000>$190,000

Non-resident individuals

Tax rate2023-242024-25
30% $0 – $135,000
32.5%$0 – $120,000 
37%$120,001 – $180,000$135,001 – $190,000
45%>$180,000>$190,000

Working holiday markers

Tax rate2023-242024-25
15%0 – $45,0000 – $45,000
30% $45,001 – $135,000
32.5%$45,001 – $120,000 
37%$120,001 – $180,000$135,001 – $190,000
45%>$180,000>$190,000