Non-Resident Tax Calculator Australia
Tax on Australian income as a foreign resident for 2026-27. The calculator opens on the Australian resident setting, so select the Foreign resident tab for non-resident rates.
Australian Take-Home Pay Calculator 2026-27
What Are the Non-Resident Tax Rates for 2026-27?
Foreign residents pay 30% from the first dollar. There is no tax-free threshold and no Medicare levy. Rates are unchanged from 2025-26.
| Taxable income | Rate | Tax on this income |
|---|---|---|
| $0 – $135,000 | 30% | 30c for each $1 |
| $135,001 – $190,000 | 37% | $40,500 plus 37c for each $1 over $135,000 |
| $190,001 + | 45% | $60,850 plus 45c for each $1 over $190,000 |
2026-27 foreign resident rates. Source: ATO Tax rates, foreign residents, last updated 1 June 2026. The ATO page had not printed a separately labelled 2026-27 table at verification time; the values are unchanged from 2025-26 and were not touched by the resident rate cut.
How Is Non-Resident Tax Calculated?
Non-resident tax for 2026-27 is 30c on every dollar from the first one you earn, up to $135,000, a sharp contrast with the tax-free threshold residents get on the resident scale. There is no tax-free threshold, no Low Income Tax Offset, and no $1,000 standard work deduction. Those belong to residents. In exchange, you pay no 2% Medicare levy, and you are generally taxed only on Australian-sourced income rather than worldwide income.
Worked example, $75,000 of Australian income:
The whole $75,000 sits in the 30% band, so tax is 30% of $75,000, which is $22,500. Medicare levy is $0. Take-home is $52,500, an average rate of 30%. An Australian resident on the same salary pays $14,520 including the Medicare levy, so the foreign resident pays $7,980 more.
Use the calculator above , or if you hold a 417 or 462 visa use the working holiday maker tax calculator instead, because WHM rates are lower.
Tax on $75,000 as a Foreign Resident
How Much Tax Does a Non-Resident Pay at Common Incomes?
2026-27 foreign resident tax and take-home pay, computed from the ATO scale.
| Taxable income | Income tax | Take-home pay | Average rate |
|---|---|---|---|
| $30,000 | $9,000 | $21,000 | 30% |
| $50,000 | $15,000 | $35,000 | 30% |
| $75,000 | $22,500 | $52,500 | 30% |
| $100,000 | $30,000 | $70,000 | 30% |
| $135,000 | $40,500 | $94,500 | 30% |
| $150,000 | $46,050 | $103,950 | 30.7% |
| $200,000 | $65,350 | $134,650 | 32.7% |
Annual 2026-27 figures, Australian-sourced income, no Medicare levy. Any employer super of 12% is paid on top and is not in these numbers. Source: ATO Tax rates, foreign residents (last updated 1 June 2026).
How Does Non-Resident Tax Compare With Resident Tax?
The same salary under both 2026-27 scales. The resident column includes the 2% Medicare levy; the non-resident pays none.
| Taxable income | Non-resident tax | Resident tax + Medicare | Non-resident pays extra |
|---|---|---|---|
| $50,000 | $15,000 | $6,520 | $8,480 |
| $75,000 | $22,500 | $14,520 | $7,980 |
| $100,000 | $30,000 | $22,520 | $7,480 |
| $150,000 | $46,050 | $39,570 | $6,480 |
2026-27 scales, computed from the ATO rates. Resident figures exclude the Low Income Tax Offset (up to $700, cutting out at $66,667), which widens the gap slightly below that income. Source: ATO resident and foreign resident tax tables.
The gap shrinks as income rises. At $50,000 the foreign resident pays $8,480 more; at $150,000 the difference is $6,480. The flat 30% first bracket does its damage on low and middle incomes, where a resident would have paid 0% and 15%. Above $135,000 both scales charge identical marginal rates, and the resident keeps paying the 2% Medicare levy the whole way up.
What Do Non-Residents Miss Out On?
What each status gets and gives up under the 2026-27 rules.
| Feature | Australian resident | Foreign resident |
|---|---|---|
| Tax-free threshold | Yes, $18,200 | No, taxed from the first dollar |
| Lowest marginal rate | 15% (from 1 July 2026) | 30% flat to $135,000 |
| Medicare levy (2%) | Yes, with low-income reduction | No, exempt |
| Low Income Tax Offset (up to $700) | Yes, if eligible | No |
| $1,000 standard work deduction (new 2026-27) | Yes, on work income | No |
| Income taxed | Worldwide income | Australian-sourced income, generally |
| HELP repayments | Yes | Yes, on worldwide income |
Source: ATO Your tax residency (last updated 3 June 2026) and ATO Tax rates, foreign residents (last updated 1 June 2026).
Who Counts as a Non-Resident for Tax Purposes?
Tax residency is decided by four ATO tests, not by your visa or citizenship. You are a foreign resident only if you fail all four.
The ATO does not use the Department of Home Affairs rules. You can be an Australian resident for tax purposes without being a citizen or permanent resident, and you can hold a visa yet still be a foreign resident for tax. Pass any one test and you are a resident.
The resides test
The primary test. If you reside in Australia, you are a resident and the other tests do not matter. The ATO weighs physical presence, intention and purpose, family, business or employment ties, location of assets, and social and living arrangements.
The domicile test
You are a resident if your permanent home by law is in Australia, unless the ATO is satisfied your permanent place of abode is outside Australia. Domicile can come from where you were born or from a home you have chosen with intent to stay.
The 183-day test
Present in Australia for 183 days or more in the income year, continuously or in breaks, and you are a resident, unless your usual place of abode is outside Australia and you have no intention of taking up residence here.
The Commonwealth superannuation test
A narrow test for Australian Government employees posted overseas who contribute to the CSS or PSS schemes. If it applies, you and your spouse and children under 16 are residents regardless of anything else. It does not cover PSSAP members.
Part-year residents
If your status changes mid-year, you are taxed at resident rates for the resident portion and get a pro-rata tax-free threshold for those months. Foreign-resident days can be claimed as exempt days for the Medicare levy. Mixed-residency years with foreign income are a case for a registered tax agent, not a calculator.
Do Non-Residents Pay the Medicare Levy?
No. Foreign residents pay no Medicare levy in 2026-27, saving 2% of taxable income compared with a resident. The levy funds Medicare, and foreign residents are generally not entitled to it.
The Medicare levy surcharge generally does not apply either. The saving is real but small next to what the flat 30% first bracket costs: on $75,000, the levy saving is $1,500 while the extra income tax against a resident is $9,480. See the Medicare levy calculator for the resident side.
Do You Still Repay HELP While Overseas?
Yes, on your worldwide income. A HELP, VSL or AASL debt is not wiped by leaving Australia or becoming a foreign resident. Once you live overseas for 183 days or more in any 12 months, you must lodge an overseas travel notification within 7 days of leaving and report worldwide income each year by 31 October.
Repayments are due once worldwide income passes the 2026-27 minimum threshold of $69,528, using the same rates as onshore. If worldwide income is at or below 25% of the threshold you lodge a non-lodgment advice instead. The ATO still prints the 2025-26 figure of $16,750 for that cut-off; 25% of the 2026-27 threshold works out at $17,382, and this page will be updated when the ATO publishes the official amount. See the HECS-HELP repayment calculator for the bands.
Who Uses This Calculator?
The situations this page is built to answer.
Expats working in Australia short term
You are on a work visa, home base overseas, and your payslip shows far more tax than your Australian colleagues. The flat 30% from the first dollar is why.
Australians moving overseas
You are becoming a foreign resident and want to know what happens to tax on your remaining Australian income, and what your HELP debt does when you leave. It follows you.
Non-residents with Australian rental or work income
Australian-sourced income stays taxable here. This page shows the 2026-27 tax on it, with no threshold softening the first dollar.
Anyone unsure of their residency status
The four tests above decide it, not your passport. If the tests point both ways, the ATO residency tool or a registered tax agent settles it before you rely on either scale.
What Changed on 1 July 2026?
For foreign residents, nothing in the rates. The changes worth knowing sit around them.
The foreign resident scale is unchanged for 2026-27: 30% to $135,000, 37% to $190,000, 45% above. The headline 1 July 2026 change, the resident first-bracket cut from 16% to 15%, does not touch foreign residents because their lowest rate is already 30%. The practical effect is that the resident vs non-resident gap widened slightly, since residents now pay less on the same income.
The new $1,000 standard work deduction is residents-only, so foreign residents cannot claim it. For HELP debtors overseas, the minimum repayment threshold was indexed to $69,528 for 2026-27, so repayments on worldwide income start slightly later than last year.
Common Mistakes With Non-Resident Tax
The errors that produce surprise tax bills.
Assuming your visa decides your tax residency
Residency for tax is set by the ATO tests, not by Home Affairs. Temporary visa holders who genuinely reside here are often residents for tax, with the threshold and the levy. Ticking the wrong residency box on a TFN declaration leads to the wrong withholding all year.
Expecting a tax-free threshold on the first dollar
There is none. A foreign resident on $50,000 pays $15,000 for 2026-27 where a resident pays $6,520 including the Medicare levy. Budgeting with resident numbers on a non-resident income leaves a five-figure hole.
Believing a HELP debt stops at the border
It does not. Miss the overseas travel notification (due within 7 days of leaving) or the 31 October worldwide income report and the debt keeps indexing while penalties accrue. Repayment obligations run on worldwide income, not only Australian income.
Forgetting part-year residency
Arrive or leave mid-year and you are not one status for the whole year. You get a pro-rata tax-free threshold for the resident months, and each scale applies to its own portion. Applying one scale to the whole year gets the tax wrong in both directions.
Confusing non-resident with working holiday maker
Most backpackers are foreign residents, but 417 and 462 visa holders get their own WHM scale: 15% to $45,000 instead of 30%. On $45,000 that is the difference between $6,750 and $13,500 in tax for 2026-27. Use the working holiday maker tax calculator if that is you.
Non-Resident Tax FAQ
Common questions about foreign resident tax in Australia.
Sources
Every rate on this page traces to a published ATO document.
- ATO Tax rates, foreign residents, last updated 1 June 2026.
- ATO Your tax residency, last updated 3 June 2026.
- ATO Residency tests (resides, domicile, 183-day and superannuation tests), last updated 3 to 7 June 2026.
- ATO Overseas obligations when repaying loans, last updated 30 June 2026.
- ATO Study and training support loans rates and repayment thresholds, last updated 30 June 2026.
- ATO Schedule 15 tax table for working holiday makers, published 17 June 2026 (WHM contrast figures).
Last verified 23 July 2026.
See Your Non-Resident Take-Home Pay
Free, instant, 2026-27 ATO rates. Select the Foreign resident tab.
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