Fortnightly Tax Calculator
Work out the tax on your fortnightly pay in 2026–27 and what lands in your account, using ATO rates with Medicare, HELP and super shown separately.
Take-home pay per fortnight
$2,587.70On a $85,000 salary in 2026–27, an Australian resident takes home $2,587.70 per fortnight after $616.15 income tax and $65.38 Medicare levy, with $392.31 super paid on top.
| Gross pay per fortnight | $3,269.23 |
|---|---|
| Income tax | −$616.15 |
| Medicare levy | −$65.38 |
| Take-home pay per fortnight | $2,587.70 |
| Employer super (12%, on top) | +$392.31 |
Marginal rate 30% · effective rate 20.8% of taxable income
How this was calculated (2026–27, annual)
| Gross salary (excluding super) | $85,000.00 |
|---|---|
| Nil on the first $18,200 | $0.00 |
| 15% on $18,201 – $45,000($45,000 − $18,200) × 15% | $4,020.00 |
| 30% on $45,001 – $135,000($85,000 − $45,000) × 30% | $12,000.00 |
| Medicare levy 2%$85,000 × 2% | $1,700.00 |
| Employer super guarantee 12% (paid on top, not deducted) | $10,200.00 |
Annual figures divided by 26 for the per-fortnight amounts. Employer PAYG withholding uses the ATO withholding schedules, which approximate the low income tax offset, and can differ by up to about $12 a fortnight at lower incomes; it is settled in the tax return.
On a $85,000 salary in 2026–27, an Australian resident takes home $2,587.70 per fortnight after $616.15 income tax and $65.38 Medicare levy, with $392.31 super paid on top.
Source: ATO Last verified How we keep this accurate
Key facts for 2026–27
- Tax-free threshold: $18,200 for Australian residents
- Tax rates: 15% $18,201–$45,000; 30% $45,001–$135,000; 37% $135,001–$190,000; 45% over $190,000
- Second bracket: 15% on $18,201–$45,000 (was 16% in 2025–26)
- Medicare levy: 2% of taxable income; nil up to $28,011 (single), reduced up to $35,013
- Low income tax offset: Up to $700, cutting out at $66,667
- HELP repayments: Nil up to $69,528; 15% of income above it; 17% above $129,717; capped at 10%
- Super guarantee: 12% of ordinary time earnings, paid by the employer on top of salary
Financial year 2026–27 runs 1 July 2026 to 30 June 2027. Last verified 24 September 2026. Source: ATO — Tax rates – Australian resident / foreign resident.
| Item | 2026–27 |
|---|---|
| Tax-free threshold | $18,200 for Australian residents |
| Tax rates | 15% $18,201–$45,000; 30% $45,001–$135,000; 37% $135,001–$190,000; 45% over $190,000 |
| Second bracket | 15% on $18,201–$45,000 (was 16% in 2025–26) |
| Medicare levy | 2% of taxable income; nil up to $28,011 (single), reduced up to $35,013 |
| Low income tax offset | Up to $700, cutting out at $66,667 |
| HELP repayments | Nil up to $69,528; 15% of income above it; 17% above $129,717; capped at 10% |
| Super guarantee | 12% of ordinary time earnings, paid by the employer on top of salary |
How fortnightly tax is worked out for 2026–27
Tax is set for the financial year, so a fortnightly amount is the year’s tax divided across 26 pays. For 2026–27 (1 July 2026 to 30 June 2027), the calculator does this:
- Annualise the fortnightly pay by multiplying by 26, the same assumption the ATO fortnightly tax table makes.
- Apply the resident brackets: nil to $18,200, 15% to $45,000, 30% to $135,000, 37% to $190,000 and 45% above.
- Subtract the low income tax offset, up to $700, tapering to nil at $66,667.
- Add the Medicare levy at 2% of taxable income, reduced or nil below the low-income thresholds.
- Add the HELP repayment if a study loan is ticked.
- Divide by 26 to get the fortnightly tax, Medicare, HELP and take-home pay.
Fortnightly tax table 2026–27
Fortnightly gross pay, tax, Medicare levy and take-home pay at round fortnightly amounts, generated by the same engine as the calculator. The ATO’s fortnightly tax table is built from withholding formulas that approximate the low income tax offset and Medicare phase-in, so its amounts differ: on 25 September 2026 the ATO calculator withheld $188 on $1,730 a fortnight ($45,000 a year) against $176.74 here, $682 on $3,269 ($85,000) against $681.53, and $1,524 on $5,769 ($150,000) against $1,521.92. The gap is largest in the LITO taper range and is settled in the tax return.
| Annual salary | Gross per fortnight | Income tax | Medicare | Take-home per fortnight | Take-home per year |
|---|---|---|---|---|---|
| $26,000 | $1,000.00 | $18.08 | $0.00 | $981.92 | $25,530.00 |
| $39,000 | $1,500.00 | $95.96 | $30.00 | $1,374.04 | $35,725.00 |
| $52,000 | $2,000.00 | $226.92 | $40.00 | $1,733.08 | $45,060.00 |
| $65,000 | $2,500.00 | $384.42 | $50.00 | $2,065.58 | $53,705.00 |
| $78,000 | $3,000.00 | $535.38 | $60.00 | $2,404.62 | $62,520.00 |
| $91,000 | $3,500.00 | $685.38 | $70.00 | $2,744.62 | $71,360.00 |
| $104,000 | $4,000.00 | $835.38 | $80.00 | $3,084.62 | $80,200.00 |
| $130,000 | $5,000.00 | $1,135.38 | $100.00 | $3,764.62 | $97,880.00 |
| $156,000 | $6,000.00 | $1,491.92 | $120.00 | $4,388.08 | $114,090.00 |
| $208,000 | $8,000.00 | $2,287.31 | $160.00 | $5,552.69 | $144,370.00 |
How much tax on $3,000 a fortnight?
On $3,000 a fortnight ($78,000 a year), an Australian resident has $535.38 income tax and $60.00 Medicare levy deducted each fortnight in 2026–27, taking home $2,404.62. Across the year that is $13,920.00 income tax and $1,560.00 Medicare levy, $62,520.00 take-home pay, and $9,360.00 super paid on top. Marginal rate 30%, effective rate 19.8%.
At $2,000 a fortnight ($52,000 a year) the deductions are $266.92 and take-home pay is $1,733.08. At $5,000 a fortnight ($130,000 a year) the deductions are $1,235.38 and take-home pay is $3,764.62.
Fortnightly pay with a HELP debt
When a study loan is declared, the employer withholds extra each fortnight to cover the compulsory repayment. The 2026–27 repayment is marginal, so only income above the threshold counts:
| Repayment income | Repayment |
|---|---|
| $0 – $69,528 | Nil |
| $69,529 – $129,717 | 15c for each $1 over $69,528 |
| $129,718 – $186,051 | $9,028 plus 17c for each $1 over $129,717 |
| $186,052 and over | 10% of total repayment income |
On $3,000 a fortnight the repayment is $48.88 a fortnight ($1,270.80 a year), taking take-home pay to $2,355.74.
| Annual salary | Gross per fortnight | Income tax | Medicare | HELP | Take-home per fortnight | Take-home per year |
|---|---|---|---|---|---|---|
| $78,000 | $3,000.00 | $535.38 | $60.00 | $48.88 | $2,355.74 | $61,249.20 |
| $91,000 | $3,500.00 | $685.38 | $70.00 | $123.88 | $2,620.74 | $68,139.20 |
| $104,000 | $4,000.00 | $835.38 | $80.00 | $198.88 | $2,885.74 | $75,029.20 |
| $130,000 | $5,000.00 | $1,135.38 | $100.00 | $349.09 | $3,415.53 | $88,803.54 |
| $156,000 | $6,000.00 | $1,491.92 | $120.00 | $519.09 | $3,868.99 | $100,593.54 |
26 or 27 fortnights? Why the pay calendar matters
A year has 52 weeks and one or two days, so most years contain 26 fortnightly pay days but some contain 27. The ATO fortnightly tax table withholds as though there are 26. In a 27-pay year the extra pay is still taxed at the fortnightly rate, but the year’s total income is one fortnight higher than the table assumed, which can leave a small amount owing at tax time. The ATO publishes guidance for employees who want a little more withheld in those years. This calculator uses 26 pays, matching the tables.
Why the amount on my payslip differs
Employers use the ATO withholding formula on each fortnight’s pay in isolation, ignoring cents and rounding to the nearest dollar. That produces amounts within a few dollars of an even 26th of annual tax. Larger gaps come from the tax-free threshold not being claimed (common with a second job), an undeclared or already-repaid HELP debt, salary sacrifice, or a fortnight containing overtime, a bonus, back pay or termination payments. The annual tax return settles the difference either way.
Income tax rates 2026–27
Per the ATO, these rates apply to residents for 2026–27, excluding the 2% Medicare levy. The 1 July 2026 cut in the second bracket from 16% to 15% is worth about $10.31 a fortnight to anyone earning $45,000 or more.
| Taxable income | Rate | Tax on this income |
|---|---|---|
| $0 – $18,200 | 0% | Nil |
| $18,201 – $45,000 | 15% | 15c for each $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,020 plus 30c for each $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,020 plus 37c for each $1 over $135,000 |
| $190,001 and over | 45% | $51,370 plus 45c for each $1 over $190,000 |
Frequently asked questions
How much tax is taken out of $3,000 a fortnight?
On $3,000 a fortnight ($78,000 a year), an Australian resident in 2026–27 has $535.38 income tax and $60 Medicare levy deducted each fortnight, taking home $2,404.62. A HELP debt adds a $48.88 repayment per fortnight. Employer super of $360 a fortnight is paid on top. Employer withholding under the ATO tax tables is worked out differently and can differ by up to about $12 a fortnight at lower incomes (for example the ATO withholds $188 on $1,730 a fortnight against $176.74 of tax and Medicare here); within a dollar at $85,000. The difference is settled in the tax return.
How is fortnightly tax calculated in Australia?
Fortnightly tax is one 26th of the year's tax. Multiply fortnightly pay by 26, apply the 2026–27 brackets (nil to $18,200, then 15%, 30%, 37% and 45%), subtract the low income tax offset, add the 2% Medicare levy and any HELP repayment, then divide by 26. Employers use the ATO fortnightly tax table, built from the same rates, with rounding.
What if there are 27 fortnightly pays in the year?
Some years contain 27 fortnightly pay days rather than 26. The ATO tables withhold as if there were 26, so a 27-pay year can leave a small shortfall at tax time, roughly one fortnight's tax divided by 26. The ATO allows employers to withhold a little extra in those years if the employee asks. This calculator assumes 26 pays.
How much can I earn a fortnight before paying tax?
In 2026–27, a resident pays no income tax on the first $18,200 a year, which is $700 a fortnight. With the low income tax offset covering the first $700 of tax, income tax only starts above about $879 a fortnight ($22,866 a year). The Medicare levy starts phasing in above $1,077.35 a fortnight ($28,011 a year).
Why does my fortnightly payslip show different tax?
Employers apply the ATO fortnightly withholding formula to each pay on its own, ignoring cents and rounding to whole dollars, so a single fortnight can sit a few dollars from an even 26th of annual tax. Larger gaps usually come from not claiming the tax-free threshold, an undeclared HELP debt, salary sacrifice, or a fortnight that includes overtime, a bonus or back pay.
Does fortnightly tax include the Medicare levy?
Yes, the 2% Medicare levy is included and shown on its own line per fortnight. Singles earning under $28,011 a year ($1,077.35 a fortnight) pay none, and a reduced levy applies up to $35,013 a year. The Medicare levy surcharge, which depends on private hospital cover and family income, is not included.
How much HELP is deducted per fortnight in 2026–27?
Nothing until repayment income exceeds $69,528 a year ($2,674.15 a fortnight). Above that, 15 cents per dollar until $129,717, then 17 cents per dollar, capped at 10% of total repayment income. On $3,000 a fortnight, the repayment is $48.88 a fortnight. Employers withhold it only when the HELP debt is declared on the tax file number declaration.
Is super included in the fortnightly pay I enter?
Enter gross pay excluding super unless your pay is quoted as a package that includes it, in which case tick the box and the calculator removes the 12% super guarantee first. Employer super is paid into your fund on top of wages, is not part of taxable income and is never deducted from take-home pay. It is shown as a separate fortnightly amount.
Sources and assumptions
- ATO — Tax rates for Australian residents
- ATO — Fortnightly tax table — employer withholding amounts, which this calculator approximates from the annual rates
- ATO — Tax withheld calculator
- ATO — Medicare levy reduction for low-income earners
- ATO — Study and training loan repayment thresholds and rates
- ATO — Super guarantee percentage
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