🎒 Working Holiday Maker · FY 2026–27
Working Holiday Maker Tax Calculator 2026-27
Income tax calculator for visa subclass 417 (Working Holiday) and 462 (Work and Holiday) holders in Australia. Based on ATO Schedule 15 rates — updated for 2026-27.
Key rates for working holiday makers 2026-27
First $45,000
15%
Tax-free threshold
None
LITO offset
None
Medicare Levy
Usually 0%
Calculate your take-home pay
Your Income
Show results per
Tax residency
Adjustments
Your Take-Home Pay
Take-home pay
$40,405
per year
= $20/hr
Effective: 10.2%Marginal: 15%
Gross salary$45,000
Income tax−$3,695
LITO offset+$325
Medicare levy (2%)−$900
Net take-home$40,405
ATO 2026-27 rates · How we calculate · Tax brackets
Select “Working Holiday” under Tax residency above to apply WHM rates.
Working Holiday Maker Tax Rates 2026-27
| Taxable income | Tax rate | Note |
|---|---|---|
| $0 – $45,000 | 15% | Flat rate, no tax-free threshold |
| $45,001 – $135,000 | 30% | Reduced from 32.5% (Stage 3 cuts) |
| $135,001 – $190,000 | 37% | |
| $190,001+ | 45% |
Worked Examples
Tax calculation for working holiday makers in 2026-27. No Medicare Levy, no LITO, no tax-free threshold.
| Salary | Income tax | Take-home | Effective rate |
|---|---|---|---|
| $20,000 | $3,000 | $17,000 | 15.0% |
| $30,000 | $4,500 | $25,500 | 15.0% |
| $45,000 | $6,750 | $38,250 | 15.0% |
| $60,000 | $11,250 | $48,750 | 18.8% |
| $80,000 | $17,250 | $62,750 | 21.6% |
Frequently Asked Questions
What is the tax rate for working holiday makers in Australia?
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.
How is working holiday maker tax different from resident tax?
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.
Do I pay Medicare Levy as a working holiday maker?
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.
Can I get my superannuation back when I leave Australia?
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.
Do I need to lodge a tax return as a working holiday maker?
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.