Non-Resident Tax Calculator
This non-resident tax calculator works out your Australian tax and take-home pay at the 2026-27 foreign resident rates. Tax starts at 30% on the first dollar, with no tax-free threshold, no low income tax offset and no Medicare levy. Enter your salary to see the tax each week, fortnight, month or year.
| Weekly | Fortnightly | Annually | |
|---|---|---|---|
| Gross pay | $1,731 | $3,462 | $90,000 |
| Income tax | −$519 | −$1,038 | −$27,000 |
| Take-home pay | $1,212 | $2,423 | $63,000 |
The figures above are the year-end position. Payroll withholds per pay under ATO Schedule 1, which rounds to whole dollars each pay:
| If paid | Withheld each pay | Over a year |
|---|---|---|
| Weekly | $519 | $26,988 |
| Fortnightly | $1,038 | $26,988 |
| Monthly | $2,249 | $26,988 |
Withholding is a prepayment, so it rarely equals the final tax exactly. The gap is settled at your return. See the 2026-27 tax tables for the full schedule.
Tax bracket breakdown
| Bracket | Rate | Taxable | Tax |
|---|---|---|---|
| $0 – $135,000 | 30% | $90,000 | $27,000 |
| Income tax | $27,000 |
Tax by bracket
Where your gross goes
- Take-home pay70%
- Income tax30%
Non-resident tax rates for 2026-27
The calculator applies these three brackets to your whole taxable income. For what each band means and how it compares with past years, see the guide to non-resident tax rates.
| Taxable income | Rate |
|---|---|
| $0 to $135,000 | 30% |
| $135,001 to $190,000 | 37% |
| $190,001 and over | 45% |
Resident vs non-resident tax on the same salary
On $30,000 a non-resident pays $9,000 against $1,269 for a resident, because a resident pays nothing on the first $18,200. On $90,000 it is $27,000 against $19,320, Medicare levy included.
| Salary | Resident tax and Medicare | Non-resident tax | Non-resident take-home |
|---|---|---|---|
| $30,000 | $1,269 | $9,000 | $21,000 |
| $60,000 | $9,620 | $18,000 | $42,000 |
| $90,000 | $19,320 | $27,000 | $63,000 |
| $150,000 | $39,570 | $46,050 | $103,950 |
| $200,000 | $59,870 | $65,350 | $134,650 |
What your employer withholds as a non-resident
When you tell your employer on the TFN declaration that you are a foreign resident, payroll uses the ATO's foreign resident scale, scale 3. On $1,500 a week that is $450 withheld, against $299 for a resident claiming the tax-free threshold.
The calculator above shows the per-pay figure from the same ATO formula under "What your employer actually withholds". To see the resident figure for the same pay, use the PAYG calculator or the weekly tax calculator.
Are you a non-resident for tax purposes?
Tax residency is not the same as your visa or citizenship. The ATO works it out with its residency tests, starting with whether you reside in Australia in the ordinary sense. The non-resident tax guide walks through all four tests, and the ATO's residency page has its own tool.
On a 417 or 462 visa you are taxed as a working holiday maker, not a non-resident. See working holiday visa tax.
Frequently asked questions
Do non-residents pay the Medicare levy?
Do non-residents get the tax-free threshold?
Did non-resident tax rates change for 2026-27?
Is a working holiday maker taxed as a non-resident?
Sources
- ATO: Tax rates: foreign residents. The 2026-27 foreign resident scale.
- ATO: Your tax residency. The residency tests and the ATO residency tool.
- ATO: Schedule 1: Statement of formulas for calculating amounts to be withheld (published 17 June 2026). Scale 3, foreign residents.