Medicare levy calculator for 2026–27
The Medicare levy is 2% of taxable income: $1,600 on $80,000.
Singles pay nothing up to $28,011 and a reduced levy up to $35,013: on $29,000 it is $98.90. Enter your income to check the levy, the family reduction and the surcharge.
How it's worked out
The levy is the smaller of 2% of taxable income and 10% of the amount above the lower threshold. For families, the ATO checks family taxable income against the family thresholds and works out any reduction when you lodge; this calculator tells you which side of the thresholds you are on.
| Tier | Singles | Families | Rate |
|---|---|---|---|
| Base | up to $105,000 | up to $210,000 | 0% |
| Tier 1 | to $123,000 | to $246,000 | 1% |
| Tier 2 | to $164,000 | to $328,000 | 1.25% |
| Tier 3 | above $164,000 | above $328,000 | 1.5% |
Worked example: $29,000 taxable income
A single with $29,000 of taxable income (the ATO's own example gives the same $98.90):
| Result | Amount |
|---|---|
| Medicare levy | $98.90 |
| Full 2% would be | $580.00 |
How to use the Medicare Levy Calculator
- Enter your taxable income.
- Tick the family box and add family income and children if you have a spouse or dependants.
- Tick 'no private hospital cover' to see the surcharge.
Key figures 2026–27
The statutory rates and thresholds this calculator uses, where each comes from, and when we last checked it.
| Figure | Value | Source and date checked |
|---|---|---|
| Medicare levy | 2% of taxable income; nil to $28,011 and reduced to $35,013 for singles (2025–26 thresholds, as used in the 2026–27 withholding schedules) | Medicare levy reduction for low-income earnersChecked 2026-11-05 |
| Family thresholds | Nil to $47,238 + $4,338 per child; reduced to $59,047 + $5,423 per child (2025–26) | Medicare levy reduction – family incomeChecked 2026-11-05 |
| Medicare levy surcharge 2026–27 | Singles over $105,000: 1%, 1.25% over $123,000, 1.5% over $164,000; families from $210,000 | Medicare levy surcharge income, thresholds and rates (2026–27)Checked 2026-11-05 |
Frequently asked questions
Who pays no Medicare levy?
Singles with taxable income up to $28,011, families up to $47,238 plus $4,338 for each dependent child, foreign residents, and some people who qualify for an exemption (for example certain visa holders).
How is the reduced levy worked out?
Between $28,011 and $35,013 a single pays 10 cents for each dollar over $28,011 instead of 2% of everything, so the levy rises smoothly to the full rate.
Are these the 2026–27 thresholds?
The ATO has published the low-income thresholds for 2025–26. The 2026–27 thresholds are normally set later, usually in the following Budget; the ATO's 2026–27 withholding schedules use the 2025–26 figures, and so does this calculator.
When do I pay the Medicare levy surcharge?
If you don't have appropriate private hospital cover and your income for surcharge purposes is above $105,000 (singles) or $210,000 (families), at 1%, 1.25% or 1.5% of your income.
Is this tax advice?
No. Results are estimates from the published ATO and Fair Work rules for the cases the calculator covers. Your own circumstances can change the result; check with the ATO, Fair Work or a registered tax agent before you rely on a figure.
Sources
- Medicare levy reduction for low-income earners (Australian Taxation Office)
- Medicare levy reduction – family income (Australian Taxation Office)
- Medicare levy surcharge income, thresholds and rates (2026–27) (Australian Taxation Office)
- Schedule 1 – Coefficients for withholding from weekly payments (Australian Taxation Office)
Estimates, not tax or legal advice. Results come from the published rules for the cases this calculator covers in 2026–27; your own circumstances can change them. Check with the official source: ATO Medicare levy calculator.
Last checked 2026-11-05 by the TakeHomeWorld editors · How we calculate and check rates · Runs entirely in your browser; nothing you type is stored.