Gross to Net Salary Calculator
Convert your gross Australian salary to net take-home pay for the 2026-27 financial year, after income tax, the Medicare levy and any HECS-HELP repayment.
Australian Take-Home Pay Calculator 2026-27
How Do You Convert Gross Salary to Net Pay?
Three deductions sit between the number on your contract and the number in your account, and the reverse direction is handled by the net to gross calculator.
Start with gross salary, the before-tax figure on your contract. Subtract income tax, calculated bracket by bracket on the 2026-27 resident scale where the first $18,200 is tax-free and the next band is taxed at 15%. Subtract the 2% Medicare levy. If you have a study loan, subtract the HECS-HELP repayment. What remains is net pay.
Worked example, $90,000 gross:
Income tax is $17,520: nothing on the first $18,200, 15% on the slice to $45,000, then 30% on the rest. The Medicare levy adds $1,800. Net pay is $70,680, which is 78.5% of gross. Super is not a deduction: the 12% guarantee ($10,800) is paid on top by your employer.
Convert your own salary above or read why net differs from gross.
$90,000 Gross, Converted
What Does Gross to Net Look Like at Common Salaries?
Resident rates for 2026-27, no HECS-HELP debt, super paid on top. Every figure is computed from the current ATO scale.
| Gross salary | Income tax | Medicare levy | Take-home pay | Effective rate | Super (12%) |
|---|---|---|---|---|---|
| $40,000 | $2,695 | $800 | $36,505 | 8.7% | $4,800 |
| $50,000 | $5,270 | $1,000 | $43,730 | 12.5% | $6,000 |
| $60,000 | $8,420 | $1,200 | $50,380 | 16% | $7,200 |
| $70,000 | $11,520 | $1,400 | $57,080 | 18.5% | $8,400 |
| $80,000 | $14,520 | $1,600 | $63,880 | 20.2% | $9,600 |
| $90,000 | $17,520 | $1,800 | $70,680 | 21.5% | $10,800 |
| $100,000 | $20,520 | $2,000 | $77,480 | 22.5% | $12,000 |
| $110,000 | $23,520 | $2,200 | $84,280 | 23.4% | $13,200 |
| $120,000 | $26,520 | $2,400 | $91,080 | 24.1% | $14,400 |
| $130,000 | $29,520 | $2,600 | $97,880 | 24.7% | $15,600 |
| $140,000 | $32,870 | $2,800 | $104,330 | 25.5% | $16,800 |
| $150,000 | $36,570 | $3,000 | $110,430 | 26.4% | $18,000 |
Income tax includes the low income tax offset where it applies (up to $700, FY2026-27, phasing out at $66,667). Effective rate is total tax and levy divided by gross. Source: Australian Taxation Office.
How Does HECS-HELP Change the Conversion?
The 2026-27 marginal repayment system starts at $69,528: 15c per $1 above it, 17c past $129,717.
| Gross salary | Income tax | Medicare levy | HECS-HELP | Take-home pay | Effective rate | Super (12%) |
|---|---|---|---|---|---|---|
| $70,000 | $11,520 | $1,400 | $71 | $57,009 | 18.5% | $8,400 |
| $80,000 | $14,520 | $1,600 | $1,571 | $62,309 | 20.2% | $9,600 |
| $90,000 | $17,520 | $1,800 | $3,071 | $67,609 | 21.5% | $10,800 |
| $100,000 | $20,520 | $2,000 | $4,571 | $72,909 | 22.5% | $12,000 |
| $110,000 | $23,520 | $2,200 | $6,071 | $78,209 | 23.4% | $13,200 |
| $120,000 | $26,520 | $2,400 | $7,571 | $83,509 | 24.1% | $14,400 |
| $130,000 | $29,520 | $2,600 | $9,076 | $88,804 | 24.7% | $15,600 |
| $140,000 | $32,870 | $2,800 | $10,776 | $93,554 | 25.5% | $16,800 |
| $150,000 | $36,570 | $3,000 | $12,476 | $97,954 | 26.4% | $18,000 |
HECS-HELP computed on the 2026-27 STSL thresholds (marginal system, minimum threshold $69,528). Repayment income can exceed taxable income if you have fringe benefits, investment losses or reportable super contributions. Source: ATO, Study and training support loans rates and repayment thresholds.
Gross Salary vs Net Pay vs Package: What Is the Difference?
Three different numbers describe the same job. Confusing them costs real money in an offer.
Gross is the before-tax base. Net is what lands in your account. A package bundles the base and the 12% super guarantee into one headline. A $100,000 package and a $100,000 base salary differ by about $10,714 of gross pay a year, which is why the table below matters when comparing offers.
| Offer wording | Gross (taxable) salary | Super | Net take-home 2026-27 |
|---|---|---|---|
| $90,000 base plus super | $90,000 | $10,800 | $70,680 |
| $100,800 package including super | $90,000 | $10,800 | $70,680 |
| $100,000 package including super | $89,286 | $10,714 | $70,194 |
Computed at 2026-27 resident rates, no HECS-HELP. A package divided by 1.12 gives the base salary that tax is actually calculated on. Source: Australian Taxation Office (super guarantee 12%, FY2026-27).
What Comes Out Between Gross and Net?
Three standard deductions, and two things people wrongly assume come out.
| Item | 2026-27 basis | Comes out of gross? |
|---|---|---|
| Income tax | Marginal scale: 0% to $18,200, then 15%, 30%, 37%, 45% | Yes |
| Medicare levy | 2% of taxable income for most residents | Yes |
| HECS-HELP repayment | 15c per $1 over $69,528, marginal system | If you have a debt |
| Superannuation guarantee | 12% paid by your employer on top of gross | No |
| The $1,000 standard deduction | Claimed on the 2026-27 return from July 2027 | No, refunded later |
The standard deduction reduces taxable income at assessment, not at payday, so it improves your refund rather than your payslip. Sources: ATO resident tax rates; ATO, Standard deduction for work-related expenses.
Who Uses This Calculator?
Gross to net is the conversion behind most pay questions.
Offer comparers
Two offers, one quoted as base plus super and one as a package. Converting both to net is the only fair comparison, and the table above shows why.
Budgeters
Rent, repayments and savings run on net pay, not gross. The fortnightly view matches how most Australians are actually paid.
New arrivals
Workers new to Australia comparing home-country net pay. Note the residency toggle: foreign residents get no tax-free threshold and pay no Medicare levy.
Reverse planners
If you already know the net figure you need, the net to gross calculator runs this conversion backwards to the required salary.
What Changed for Gross to Net on 1 July 2026?
The conversion got slightly kinder at the bottom of the scale.
The first marginal rate fell from 16% to 15% under the Income Tax Rates Amendment (Tax Reform No. 1) Act 2026, worth up to $268 a year on the same gross for anyone earning $45,000 or more (FY2026-27 vs FY2025-26). The HECS-HELP threshold indexed up from $67,000 to $69,528, so study-loan earners keep more at the same gross. The $1,000 standard deduction became law but works through the return, not the payslip. Bracket thresholds, the $18,200 tax-free threshold, the 2% Medicare levy and the 12% super guarantee are unchanged.
One figure is still pending: the ATO has not yet published the 2026-27 Medicare levy low-income reduction thresholds. This site carries forward the 2025-26 single thresholds ($28,011 lower, $35,013 upper) and will update when the new figures are released.
Common Gross to Net Mistakes
Where the conversion usually goes wrong.
Comparing package to base
A $100,000 package is about $89,286 base. Judged against a $100,000 base offer, it is roughly $7,286 a year less in net pay.
Applying the marginal rate to everything
Being in the 30% bracket does not mean losing 30% of gross. Only the slice above $45,000 is taxed at 30% (FY2026-27); the effective rate on $90,000 is 21.5%.
Forgetting the study loan
A HECS-HELP debt takes $3,071 from a $90,000 gross in 2026-27. Leaving it out overstates net pay by exactly that much.
Blurring withheld and owed
This page computes the tax you owe on the year. Payday withholding is an estimate of it, so payslips drift a few dollars either side and square up at tax time.
Gross to Net FAQ
Common questions about converting gross salary to net pay.
Sources for This Page
- ATO, Personal income tax: new tax cuts for every Australian taxpayer (page last updated 13 May 2026): 15% first rate from 1 July 2026; Income Tax Rates Amendment (Tax Reform No. 1) Act 2026.
- ATO, Study and training support loans rates and repayment thresholds (page last updated 30 June 2026): $69,528 minimum threshold, marginal system.
- ATO, Low income tax offset: max $700, phase-out to $66,667.
- ATO, Super guarantee: 12% for 2026-27.
- ATO, Medicare levy reduction for low-income earners: 2025-26 thresholds carried forward pending 2026-27 publication.
- ATO, Standard deduction for work-related expenses (page last updated 26 June 2026).
Last verified 23 July 2026.