Working Holiday Maker Tax Calculator 2026-27

Working holiday makers (visa 417 and 462) pay 15% tax on the first $45,000 of taxable income. There is no tax-free threshold — the 15% rate applies from the first dollar. Income above $45,000 is taxed at the same rates as foreign residents: 30% up to $135,000, 37% up to $190,000, and 45% above that.

Australian residents benefit from a tax-free threshold ($18,200), the Low Income Tax Offset (LITO), and the Medicare Levy applying at a low 2%. Working holiday makers receive none of these — but the flat 15% rate on the first $45,000 is actually lower than the rate Australian residents pay on income in that range (19% in 2025-26, reduced to 15% from 1 July 2026 under Stage 3 cuts). From 2026-27 the rate is the same 15% for both groups on that bracket.

Generally no. Working holiday makers are not entitled to Medicare, so the 2% Medicare Levy does not usually apply. However, if you are from a country with a Reciprocal Health Care Agreement (RHCA) with Australia — including the UK, New Zealand, Belgium, Finland, Italy, Malta, Netherlands, Norway, Slovenia, and Sweden — you may be entitled to some Medicare benefits and could be liable for the levy. Confirm your situation with the ATO.

Yes. You can claim a Departing Australia Superannuation Payment (DASP) after leaving Australia permanently. However, a withholding tax of 65% applies to WHM super balances when claiming DASP. You must wait until your visa has expired or been cancelled before applying.

Yes, if you earned any income in Australia, you should lodge a tax return by 31 October following the end of the financial year (30 June). The tax-free threshold does not apply to you, so even low incomes may generate a tax bill or refund. You can use myTax through the ATO's online services, or engage a registered tax agent.