Australia
Western Australia salary calculator 2026–27
Estimate your take-home pay in Western Australia for the 2026–27 income year (1 July 2026 to 30 June 2027) after income tax, the Medicare levy and any study loan repayment. Employer super is shown separately.
VerifiedTax year 2026–27· Rules last checked · Amounts in AUD
Tax on salaries in Western Australia
Western Australia (WA) is one of Australia's six states; its capital is Perth. Like every state, it levies no personal income tax. Income tax, the Medicare levy and study loan repayments are set by the Commonwealth and collected by the Australian Taxation Office.
A salary earned in Perth or anywhere else in Western Australia is therefore taxed exactly as it is in New South Wales, Victoria, Queensland or any other part of Australia. This page runs the national 2026–27 calculation; choosing a different state or territory would give the same take-home pay.
What a state does charge falls on employers, not on your pay: payroll tax and workers compensation premiums are set by each state and are not deducted from salary, so they are not part of this calculator.
Income tax rates for 2026–27
Australian residents pay no tax on the first $18,200 of taxable income. From 1 July 2026 the rate on income between $18,200 and $45,000 is 15%, down from 16% in 2025–26. The other rates and thresholds are unchanged.
These rates apply to taxable income, which for this calculator is your salary less any amount you salary sacrifice to super. They do not include the Medicare levy.
| Taxable income | Tax |
|---|---|
| $0 – $18,200 | Nil |
| $18,201 – $45,000 | 15% of each dollar in this range |
| $45,001 – $135,000 | 30% of each dollar in this range |
| $135,001 – $190,000 | 37% of each dollar in this range |
| $190,001 and over | 45% of each dollar in this range |
Foreign residents and working holiday makers
Tax residency is a separate question from citizenship and visa status. A foreign resident for tax purposes has no tax-free threshold: tax is 30% from the first dollar up to $135,000, then 37% and 45%. Foreign residents get no low income tax offset and pay no Medicare levy.
Working holiday makers on a 417 or 462 visa pay 15% on the first $45,000 they earn, then the ordinary rates, provided the employer is registered with the ATO to employ working holiday makers.
The ATO had not yet published its annual foreign resident table for 2026–27 when this page was checked. The rates used are those in its withholding schedule for payments from 1 July 2026, which are the same as the year before.
| Taxable income | Resident | Foreign resident | Working holiday maker |
|---|---|---|---|
| Up to $18,200 | Nil | 30% | 15% |
| $18,201 – $45,000 | 15% | 30% | 15% |
| $45,001 – $135,000 | 30% | 30% | 30% |
| $135,001 – $190,000 | 37% | 37% | 37% |
| $190,001 and over | 45% | 45% | 45% |
Low income tax offset and the Medicare levy
Residents with a taxable income of $37,500 or less get the full low income tax offset of $700. It falls by 5% of income above $37,500, then by 1.5% of income above $45,000, and is gone at $66,667. An offset reduces the tax itself, not your income, and cannot take your tax below nil.
The Medicare levy is 2% of taxable income. Low earners pay less or nothing: the levy is nil up to a lower threshold and phases in at 10% of the excess up to an upper threshold. The thresholds for 2026–27 have not been published yet, so the calculator uses the 2025–26 figures ($28,011 and $35,013) and marks the levy as unverified for taxable incomes between $28,011 and $40,000. Above that the levy is 2% either way.
Only the single-person thresholds are applied. Family thresholds, which depend on your spouse's income and the number of dependent children, are not supported.
Medicare levy surcharge
The surcharge is separate from the Medicare levy. It applies only if you have no private patient hospital cover and your income for surcharge purposes is above $105,000 as a single person. That income includes reportable super contributions such as salary sacrifice; the surcharge itself is charged on taxable income.
| Income for surcharge purposes | Rate |
|---|---|
| $105,000 or less | 0% |
| $105,001 – $123,000 | 1% |
| $123,001 – $164,000 | 1.25% |
| $164,001 or more | 1.5% |
HELP and other study loan repayments
Compulsory repayments for HELP, VET Student Loans and the other study and training loans use marginal rates: you repay a share of the income above $69,528, not of your whole income, until your repayment income reaches $186,051. Repayment income is taxable income plus items such as salary sacrificed super and reportable fringe benefits. Tick the loan box only if you have a balance; otherwise the repayment is nil.
| Repayment income | Repayment |
|---|---|
| Up to $69,528 | Nil |
| $69,529 – $129,717 | 15% of income above $69,528 |
| $129,718 – $186,050 | $9,028 plus 17% of income above $129,717 |
| $186,051 and over | 10% of your whole repayment income |
Superannuation: salary, package and salary sacrifice
Employers pay a super guarantee of 12% of your earnings into your super fund, on earnings up to $270,830 for the year. It is paid on top of your salary and is not part of your take-home pay, so the calculator never deducts it.
If your offer is quoted as a salary "plus super", enter the salary. If it is a "total package including super", choose that option and the calculator works out the salary inside it: a $112,000 package is a $100,000 salary plus $12,000 super.
Salary sacrifice is different: it is part of your own salary that you agree to have paid into super before tax. It lowers your taxable income and your take-home pay, but still counts for study loan repayments and the surcharge income test.
Annual tax and PAYG withholding
The main result is your tax for the whole income year as it would be assessed on your tax return. During the year your employer withholds tax from each pay under PAYG, using formulas the ATO publishes. The two are close but not identical, and the difference is refunded or payable after you lodge.
The result also shows the PAYG amount for a regular weekly, fortnightly or monthly pay, worked out from the ATO formulas for payments from 1 July 2026. It covers income tax and the Medicare levy; the study loan component and the surcharge are not part of it.
States and territories
Personal income tax in Australia is levied by the Commonwealth only. New South Wales, Victoria, Queensland, Western Australia, South Australia, Tasmania, the Australian Capital Territory and the Northern Territory have no income tax of their own, so the same salary gives the same take-home pay everywhere. You can pick your state or territory in the calculator, and each has its own page, but the choice never changes the result.
What the calculator does not cover
The estimate is for an employee with one job all year and no other income.
- Deductions such as work-related expenses, and income other than salary.
- Spouse and family circumstances: family Medicare thresholds, the family surcharge thresholds and dependant offsets.
- The seniors and pensioners tax offset and other offsets besides the low income tax offset.
- Part-year residents, and residents of treaty countries on working holiday visas.
- Study loan repayments of foreign residents, which are based on worldwide income.
- Bonuses, back pay and leave loading, which are withheld under separate tables.
- Tax inside your super fund, the concessional contributions cap and Division 293 tax.
Common questions
- Is there a Western Australia income tax?
- No. Western Australia has no personal income tax. You pay federal income tax and the Medicare levy at the same rates as everyone else in Australia.
- Is super taken out of my take-home pay?
- No. The 12% super guarantee is paid by your employer on top of your salary. Only amounts you choose to salary sacrifice reduce your pay.
- Do I pay different tax in New South Wales, Victoria or Queensland?
- No. Income tax, the Medicare levy and study loan repayments are set by the Commonwealth and are the same in every state and territory.
- Why is my payslip different from the figure here?
- Payslips show PAYG withholding, which uses its own formulas and rounding, and may include a study loan component, salary packaging or other deductions. The annual figure here is the tax assessed after the year ends.
- Do I have to pay the Medicare levy surcharge if I have no private health insurance?
- Only if your income for surcharge purposes is above $105,000 as a single person in 2026–27. Below that there is no surcharge, with or without cover.
- How much HELP debt do I repay?
- Nothing until your repayment income is above $69,528. Above it you repay 15% of the excess, rising to 17% above $129,717.
Read how we calculate and verify results in our methodology, or see every official source on the tax sources page.