Resident individual marginal income-tax bracket boundaries from 2000–01 to 2025–26, shown in nominal dollars or inflation-adjusted 2025–26 dollars, with the applicable marginal rates.
Interactive chart
Thresholds in dollars applying in each financial year.
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Showing Nominal dollars with 4 available series.
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Key findings
- In 2025-26, the statutory tax-free threshold is $18,200.
- The top marginal-rate boundary is $190,000 in 2025-26.
- After CPI adjustment, the tax-free threshold changed by 53.4% from 2000-01 to 2025-26.
- The largest one-year nominal rise in the top-rate boundary was $55,000, taking effect in 2006-07.
Data table
| Financial year | Tax-free threshold | Marginal rate above tax-free threshold | Second boundary | Marginal rate above second boundary | Third boundary | Marginal rate above third boundary | Top-rate boundary | Top marginal rate | Tax-free threshold (2025–26 AUD) | Second boundary (2025–26 AUD) | Third boundary (2025–26 AUD) | Top-rate boundary (2025–26 AUD) |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2000-01 | $6,000 | 17% | $20,000 | 30% | $50,000 | 42% | $60,000 | 47% | $11,862.02 | $39,540.07 | $98,850.18 | $118,620.22 |
| 2001-02 | $6,000 | 17% | $20,000 | 30% | $50,000 | 42% | $60,000 | 47% | $11,531.39 | $38,437.98 | $96,094.94 | $115,313.93 |
| 2002-03 | $6,000 | 17% | $20,000 | 30% | $50,000 | 42% | $60,000 | 47% | $11,186.6 | $37,288.67 | $93,221.67 | $111,866 |
| 2003-04 | $6,000 | 17% | $21,600 | 30% | $52,000 | 42% | $62,500 | 47% | $10,928.91 | $39,344.07 | $94,717.22 | $113,842.81 |
| 2004-05 | $6,000 | 17% | $21,600 | 30% | $58,000 | 42% | $70,000 | 47% | $10,671.07 | $38,415.85 | $103,153.66 | $124,495.8 |
| 2005-06 | $6,000 | 15% | $21,600 | 30% | $63,000 | 42% | $95,000 | 47% | $10,337.98 | $37,216.73 | $108,548.8 | $163,684.7 |
| 2006-07 | $6,000 | 15% | $25,000 | 30% | $75,000 | 40% | $150,000 | 45% | $10,045 | $41,854.15 | $125,562.46 | $251,124.92 |
| 2007-08 | $6,000 | 15% | $30,000 | 30% | $75,000 | 40% | $150,000 | 45% | $9,714.54 | $48,572.69 | $121,431.72 | $242,863.44 |
| 2008-09 | $6,000 | 15% | $34,000 | 30% | $80,000 | 40% | $180,000 | 45% | $9,421.94 | $53,391.01 | $125,625.9 | $282,658.27 |
| 2009-10 | $6,000 | 15% | $35,000 | 30% | $80,000 | 38% | $180,000 | 45% | $9,207.25 | $53,708.94 | $122,763.28 | $276,217.39 |
| 2010-11 | $6,000 | 15% | $37,000 | 30% | $80,000 | 37% | $180,000 | 45% | $8,929.83 | $55,067.3 | $119,064.42 | $267,894.95 |
| 2011-12 | $6,000 | 15% | $37,000 | 30% | $80,000 | 37% | $180,000 | 45% | $8,727 | $53,816.49 | $116,359.97 | $261,809.94 |
| 2012-13 | $18,200 | 19% | $37,000 | 32.5% | $80,000 | 37% | $180,000 | 45% | $25,889.43 | $52,632.35 | $113,799.68 | $256,049.29 |
| 2013-14 | $18,200 | 19% | $37,000 | 32.5% | $80,000 | 37% | $180,000 | 45% | $25,202.69 | $51,236.23 | $110,781.04 | $249,257.34 |
| 2014-15 | $18,200 | 19% | $37,000 | 32.5% | $80,000 | 37% | $180,000 | 45% | $24,781.44 | $50,379.85 | $108,929.4 | $245,091.15 |
| 2015-16 | $18,200 | 19% | $37,000 | 32.5% | $80,000 | 37% | $180,000 | 45% | $24,446.15 | $49,698.22 | $107,455.62 | $241,775.15 |
| 2016-17 | $18,200 | 19% | $37,000 | 32.5% | $87,000 | 37% | $180,000 | 45% | $24,034.68 | $48,861.72 | $114,891.07 | $237,705.66 |
| 2017-18 | $18,200 | 19% | $37,000 | 32.5% | $87,000 | 37% | $180,000 | 45% | $23,576.21 | $47,929.66 | $112,699.47 | $233,171.33 |
| 2018-19 | $18,200 | 19% | $37,000 | 32.5% | $90,000 | 37% | $180,000 | 45% | $23,198.4 | $47,161.58 | $114,717.35 | $229,434.7 |
| 2019-20 | $18,200 | 19% | $37,000 | 32.5% | $90,000 | 37% | $180,000 | 45% | $22,888.64 | $46,531.86 | $113,185.6 | $226,371.19 |
| 2020-21 | $18,200 | 19% | $45,000 | 32.5% | $120,000 | 37% | $180,000 | 45% | $22,529.62 | $55,705.09 | $148,546.92 | $222,820.38 |
| 2021-22 | $18,200 | 19% | $45,000 | 32.5% | $120,000 | 37% | $180,000 | 45% | $21,563.14 | $53,315.45 | $142,174.52 | $213,261.79 |
| 2022-23 | $18,200 | 19% | $45,000 | 32.5% | $120,000 | 37% | $180,000 | 45% | $20,147.65 | $49,815.62 | $132,841.64 | $199,262.47 |
| 2023-24 | $18,200 | 19% | $45,000 | 32.5% | $120,000 | 37% | $180,000 | 45% | $19,337.59 | $47,812.72 | $127,500.59 | $191,250.89 |
| 2024-25 | $18,200 | 16% | $45,000 | 30% | $135,000 | 37% | $190,000 | 45% | $18,877.43 | $46,674.97 | $140,024.9 | $197,072.08 |
| 2025-26 | $18,200 | 16% | $45,000 | 30% | $135,000 | 37% | $190,000 | 45% | $18,200 | $45,000 | $135,000 | $190,000 |
What this chart shows
The chart compares Australian resident individual income-tax bracket thresholds across financial years, with views for nominal dollars and CPI-adjusted dollars. It is designed to show how statutory bracket boundaries and marginal-rate structures have changed over time, rather than to estimate any individual taxpayer’s liability.
Bracket boundaries and marginal rates are transcribed from Australian Taxation Office resident individual rate tables. CPI-adjusted thresholds restate nominal thresholds using full-financial-year CPI from the Australian Bureau of Statistics. Financial-year CPI is based on the arithmetic mean of the relevant quarterly index values. This content is general educational information, not financial or tax advice.
Methodology and formulas
- Bracket boundaries and marginal rates are transcribed from the ATO's resident individual rate tables.
- A real threshold equals the nominal threshold multiplied by average CPI for 2025–26 divided by average CPI for that financial year.
- Financial-year CPI is the arithmetic mean of the September, December, March and June quarter index values.
Policy notes
- The table shows the marginal rate applying above each formula boundary so structural changes remain visible.
Read the shared Finance Charts data and publication methodology.
Sources and attribution
Limitations
- The chart excludes the Medicare levy, offsets, rebates, surcharges and temporary levies.
- Changing bracket structures mean the numbered threshold lines do not represent a fixed tax-rate band through the entire period.
- CPI adjustment compares general consumer prices; it does not measure wage growth or every household's cost of living.
- A statutory zero-rate threshold is not necessarily the income at which every taxpayer first pays net tax.
- CPI measures price change for a representative basket and is not a household-specific cost-of-living index.
- The index reference period is September 2025 = 100; index re-referencing does not change inflation rates.
- Rates exclude the Medicare levy, tax offsets, rebates, surcharges and temporary levies.