Income · FY2026–27
Income tax calculator
Why this matters. Tax is taken out of a wage before it is money you can spend. This page uses the resident brackets, the Medicare levy, and the surcharge or HELP only when those switches are on. The figure is a sketch of those rules, not an assessment.
Hospital salary and private work or locum income in the same year. One column if it is all salary, two if you also invoice. This is not your tax assessment, not a refund, and not a bill. Locum payments usually have no tax taken out — a rough illustration, not tax owing.
Last verified 1 July 2026. ATO resident tax rates · Study Assist / ATO HELP · ATO Medicare levy surcharge · Full dataset register
Take-home
$166,630FY2026–27
Tax and Medicare levy are 33% of total income
| Hospital wage | Year | Month | Fortnight | Week |
|---|---|---|---|---|
| Pay before tax | $180,000 | $15,000 | $6,923 | $3,462 |
| Tax and Medicare | $51,270 | $4,273 | $1,972 | $986 |
| Take-home | $128,730 | $10,728 | $4,951 | $2,476 |
| Super, paid on top | $21,600 | $1,800 | $831 | $415 |
The year divided by 12, 26 and 52. A hospital payslip can differ a little, because it uses the tax office fortnightly table, not this annual figure split up.
Workings
| Hospital salary | Private & locum | Total | |
|---|---|---|---|
| Income | $180,000 | $70,000 | $250,000 |
| Income tax | $47,670 | $30,700 | $78,370 |
| Medicare levy | $3,600 | $1,400 | $5,000 |
| Take-home | $128,730 | $37,900 | $166,630 |
Set aside about $32,100 from private and locum income for tax and Medicare (none is withheld).
Withholding is on gross salary unless a PAYG variation is lodged.
Tax is worked out on your total income; hospital pay has tax withheld, private income usually doesn’t.
How this was worked out
| $0–$18,200 | 0% | $18,200 | $0 |
| $18,200–$45,000 | 15% | $26,800 | $4,020 |
| $45,000–$135,000 | 30% | $90,000 | $27,000 |
| $135,000–$190,000 | 37% | $55,000 | $20,350 |
| Over $190,000 | 45% | $60,000 | $27,000 |
| Medicare levy | 2% | $250,000 | $5,000 |
- The low-income tax offset is included. It is nothing above $66,667.
- The Medicare levy phase-in is included for a single person between $28,011 and $35,013. A family reduction is not.
- HELP debt uses taxable income as a stand-in, until you add packaged amounts.
- The Medicare surcharge uses taxable income as a stand-in, with singles thresholds only.
- Not included: GST, whether locum income counts as pay for your own work, employer super on locum invoices, a packaging plan, Division 293 above $250,000, or quarterly tax instalments.
Next: What's left this month — Put take-home into living costs, the mortgage and what’s left.
What doctors often miss
HELP and the Medicare levy surcharge use repayment income. That can include reportable fringe benefits and reportable employer super, not only the cash wage.
Included / Not included
Included
- ATO resident tax rates 2026–27 ↗ · 1 July 2026
- Low income tax offset, up to $700, nothing above $66,667 ↗ · 1 July 2026
- Medicare levy 2%, shade-in $28,011 to $35,013 for a single resident ↗ · latest singles table on the ATO page
- Medicare levy surcharge only if hospital cover is off ↗ · 1 July 2026
- HELP debt repayment only if you turn it on ↗ · 1 July 2026
- Optional add-backs you type: reportable fringe benefits, reportable employer super, net investment loss ↗ · 1 July 2026
Not included
- Other offsets (seniors, spouse, zone, foreign income)
- Deductions you did not type. The $1,000 standard deduction is included only if you tick it, and is reduced by the work-related expenses you type.
- Family Medicare levy reduction
- GST, personal-services-income rules, and whether locum income is yours
- Employer super on a locum invoice
- Division 293
- Quarterly PAYG instalments
- Franking credits, the CGT discount, and negative gearing beyond a net investment loss you type. Law since 26 June 2026 (Tax Reform No. 1 Act 2026). From 1 July 2027, negative gearing of residential property is limited to new builds. Properties held at 7:30pm AEST on 12 May 2026 are exempt from the negative gearing change. From 1 July 2027 the 50% CGT discount is replaced by cost base indexation and a 30% minimum tax rate, for gains that accrue after that date. General information only. https://www.ato.gov.au/about-ato/new-legislation/in-detail/individuals/tax-reform-boosting-home-ownership-reforming-negative-gearing-and-capital-gains-tax https://www.legislation.gov.au/C2026A00049/asmade
- Insurance premiums, brokerage, stamp duty and inflation
Assumptions you can edit are the inputs on this page. This is a model, not a prediction, a tax assessment, or a recommendation.
A rough figure — not advice. Terms
Also
Hours · 2026–27
Full-time dial
What a shorter week does to that take-home.
Rates · 2026–27
Locum or salary
The locum rate that matches this salary.
Income · tax office 2023–24
Income by specialty
Start from a tax-office median for your specialty.
Private practice · 2026–27
Extra super in private practice
How much extra super you can add, if this is private income.
Spare cash · 2026–27
Where the next dollar goes
Where the next dollar goes: concessional contributions room, non-concessional contributions, an offset, or outside investments.
Public hospital · 2026–27
Salary packaging
Salary packaging sits in front of hospital pay.
Advertisement — labelled, never inside the number.