Tax Rates for Non-Residents

If you are non-resident for tax purposes in Australia and want to calculate your salary after tax please use our tax calculator and tick "Non-resident" option. The calculator will use non-resident tax rates and will show your weekly, fortnightly and monthly salary breakdown.

Usually there is some confusion when it comes to non-resident or foreign resident for tax purposes in Australia. You don't have to be citizen or permanent resident of Australia to be treated as Australian resident for tax purposes.

Jump to Tax Rates for Non-Residents:
2018-2019 | 2017-2018 | 2016-2017 | 2015-2016 | 2014-2015 | 2013-2014 | 2012-2013


Who is Australian Resident for Tax Purposes?

Generally, you are an Australian resident for tax purposes if any of the following applies:

  • you have always lived in Australia;
  • you moved to Australia and live here permanently;
  • you have been in Australia continuously for six months or more, and for most of the time you have been
    • in the same job, and
    • living in the same place
  • you have been in Australia for more than half of the financial year, unless
    • your usual home is overseas, and
    • you do not intend to live in Australia.

So if you work in Australia under temporary work visa such as 457 for 6 months or more - you ARE Australian Resident for Tax Purposes!

When You Are Foreign Resident for Tax Purposes?

Here are couple examples when you are not treated as an Australian resident for tax purposes:

  • You are visiting Australia for more than six months, and for most of that time you are traveling and working in various locations around Australia;
  • You are either holidaying in Australia or visiting for less than six months;
  • You leave Australia permanently (from the date of your departure).

In most other cases you are an Australian resident for tax purposes. That's also true if you are foreign student who came to Australia to study for more than 6 month or a person with temporary work visa...

Tax Rates for Non-Residents

If you are non-resident for tax purposes you need to pay taxes only on the income earned in Australia. Foreign residents are also not required to pay Medicare Levy.

Tax Rates 2018-2019

The following rates for 2018-19 apply from 1 July 2018.

Taxable incomeTax on this income
0 - $90,000 32.5c for each $1
$90,001 - $180,000 $29,250 plus 37c for each $1 over $90,000
$180,001 and over $62,550 plus 45c for each $1 over $180,000

Tax Rates 2017-2018

The following rates for 2017-18 apply from 1 July 2017.

Taxable incomeTax on this income
0 - $87,000 32.5c for each $1
$87,001 - $180,000 $28,275 plus 37c for each $1 over $87,000
$180,001 and over $62,685 plus 45c for each $1 over $180,000

Tax Rates 2016-2017

The following rates for 2016-17 apply from 1 July 2016.

Taxable incomeTax on this income
0 - $87,000 32.5c for each $1
$87,001 - $180,000 $28,275 plus 37c for each $1 over $87,000
$180,001 and over $62,685 plus 45c for each $1 over $180,000

Tax Rates 2015-2016

The following rates for 2015-16 apply from 1 July 2015.

Taxable incomeTax on this income
0 - $80,000 32.5c for each $1
$80,001 - $180,000 $26,000 plus 37c for each $1 over $80,000
$180,001 and over $63,000 plus 45c for each $1 over $180,000

Tax Rates 2014-2015

The following rates for 2014-15 apply from 1 July 2014.

Taxable incomeTax on this income
0 - $80,000 32.5c for each $1
$80,001 - $180,000 $26,000 plus 37c for each $1 over $80,000
$180,001 and over $63,000 plus 45c for each $1 over $180,000

Tax Rates 2013-2014

The following rates for 2013-14 apply from 1 July 2013.

Taxable incomeTax on this income
0 - $80,000 32.5c for each $1
$80,001 - $180,000 $26,000 plus 37c for each $1 over $80,000
$180,001 and over $63,000 plus 45c for each $1 over $180,000

Tax Rates 2012-2013

The following rates for 2012-13 apply from 1 July 2012.

Taxable incomeTax on this income
0 - $80,000 32.5c for each $1
$80,001 - $180,000 $26,000 plus 37c for each $1 over $80,000
$180,001 and over $63,000 plus 45c for each $1 over $180,000

Our tax calculator allows to calculate your salary after tax even if you are non-resident for tax purposes.