PAYG Instalment Calculator
Estimate your quarterly PAYG instalments on business and investment income for 2026-27, and see the instalment rate the ATO is likely to apply.
- Every dollar you prepay is credited against your assessment when you lodge. Overpayments come back as a refund.
- The ATO's amount method uplifts last year's figure by a GDP factor. If your income is flat, the rate method usually collects less.
| Quarter | Period | Due | Amount |
|---|---|---|---|
| Q1 | Jul to Sep 2026 | 28 Oct 2026 | $4,030 |
| Q2 | Oct to Dec 2026 | 28 Feb 2027 | $4,030 |
| Q3 | Jan to Mar 2027 | 28 Apr 2027 | $4,030 |
| Q4 | Apr to Jun 2027 | 28 Jul 2027 | $4,030 |
| Total | $16,120 |
Estimate for a resident individual using 2026-27 rates and the low income tax offset. The ATO's notice may differ because it starts from your last lodged return.
Amount method or rate method?
Every instalment notice lets you pay one of two ways. The amount method is a fixed dollar figure the ATO pre-calculates from your last return, uplifted by a GDP factor. The rate method multiplies each quarter's actual income by a percentage. Both prepay the same year's tax. The rate method tracks a variable income far better, because a quiet quarter automatically produces a small instalment. The full comparison is in our PAYG instalments guide.
Who has to pay PAYG instalments?
You enter the system when your last return shows
- Instalment income of $4,000 or more (business, rent, interest, dividends, trust distributions)
- A tax bill above $1,000 after withholding credits
- The ATO enrols you automatically. There is no application
Not counted as instalment income
- Salary and wages already under PAYG withholding
- GST you collect (that belongs on the BAS)
- Government pensions and most Centrelink payments
- Capital gains (the tax on them still lands at assessment)
Received a notice out of the blue? The trigger is almost always one good year: a profit jump, a first rental property or a large distribution. See why you got an instalment notice.
Instalments at common income levels
Resident individual, 2026-27 rates including the Medicare levy and low income tax offset, split over four quarters.
| Instalment income | Estimated tax | Quarterly instalment | Instalment rate |
|---|---|---|---|
| $30,000 | $1,269 | $317 | 4.2% |
| $50,000 | $6,270 | $1,568 | 12.5% |
| $80,000 | $16,120 | $4,030 | 20.2% |
| $120,000 | $28,920 | $7,230 | 24.1% |
| $150,000 | $39,570 | $9,893 | 26.4% |
| $250,000 | $83,370 | $20,843 | 33.3% |
Quarterly due dates 2026-27
| Q1: Jul to Sep 2026 | 28 Oct 2026 |
| Q2: Oct to Dec 2026 | 28 Feb 2027 |
| Q3: Jan to Mar 2027 | 28 Apr 2027 |
| Q4: Apr to Jun 2027 | 28 Jul 2027 |
Lodging through a BAS agent extends most of these dates. If this year's income will be well below last year's, you can vary the instalment down before the due date. Keep your estimate honest: land under 85% of the actual tax and general interest charge can apply. The steps are in varying PAYG instalments.
Frequently asked questions
How is my PAYG instalment calculated?
Are instalments extra tax?
What instalment rate will the ATO give me?
Can I pay less than the notice says?
Do instalments cover HELP debts?
When do I stop paying instalments?
Narelle Hartigan is a CPA-qualified tax accountant with over a decade of experience in Australian personal taxation and payroll. She founded PAYG Calculator Australia to make tax withholding easy for every Australian worker to understand.