Income TaxAug 10, 2025

What are the Australian income tax rates and brackets for 2024-25?

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For the 2024-25 financial year (1 July 2024 to 30 June 2025), Australian resident individual income tax rates are as follows:

Taxable Income Tax Rate
A$0 - A$18,200 0% (tax-free threshold)
A$18,201 - A$45,000 16 cents per dollar over A$18,200
A$45,001 - A$135,000 A$4,288 plus 30 cents per dollar over A$45,000
A$135,001 - A$190,000 A$31,288 plus 37 cents per dollar over A$135,000
A$190,001 and over A$51,638 plus 45 cents per dollar over A$190,000

These rates reflect the Stage 3 tax cuts that took effect on 1 July 2024. Key changes from the previous year include:

  • The 16% rate replaced the old 19% rate for the A$18,201 to A$45,000 bracket
  • The 30% bracket was expanded, now covering income from A$45,001 to A$135,000
  • The 37% bracket now starts at A$135,001 instead of A$120,001

Example: If your taxable income is A$90,000, your tax is calculated as A$4,288 plus 30% of the amount over A$45,000. That equals A$4,288 + A$13,500 = A$17,788 (before offsets and the Medicare levy).

Non-residents do not receive the tax-free threshold and pay different rates starting at 30% from the first dollar of income.

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Disclaimer: This information is for general educational purposes and is not professional tax advice. Tax situations vary. Consult a qualified tax professional for advice specific to your circumstances.