PAYG Withholding Tax Tables 2026-27
The withholding tables employers use to work out tax on each pay, rebuilt for 2026-27 as searchable pages, each with a free PDF to download. Pick your pay cycle below, or find the schedule you need by its NAT number. The 2026-27 year runs to 30 June 2027, so these are the tables often searched as FY2027.
A PAYG withholding tax table converts the annual tax brackets into a per-pay withheld amount. There is one table per pay cycle (the weekly tax table, the fortnightly tax table and the monthly tax table), each with two columns that matter: withholding when the tax-free threshold is claimed, and withholding when it is not. As an example from the weekly table, a $1,500 weekly wage has $299 withheld with the threshold and $409 without it. All 2026-27 tables include the 15% rate that replaced 16% on 1 July 2026, plus the Medicare levy.
The ATO reissued all 15 withholding schedules and 12 tax tables on 17 June 2026 for the 2026-27 year, following the Treasury Laws Amendment (More Cost of Living Relief) Act 2025. The reissue also picked up the higher Medicare levy low-income thresholds and the annual indexation of study and training support loan repayment thresholds.
Download the 2026-27 tax tables (PDF)
Each PDF is the full lookup table computed from the ATO Schedule 1 formulas, with the threshold and no-threshold columns side by side. Free, no signup, and not a copy of the ATO document.
Choose your pay cycle
Weekly table
$500 to $3,000 per week, for example $1,800 gross withholds $395
Open the table →Fortnightly table
$1,000 to $6,000 per fortnight, for example $3,600 gross withholds $790
Open the table →Monthly table
$2,500 to $14,500 per month, for example $8,500 gross withholds $1,933
Open the table →Special-purpose tables
The PAYG withholding rates behind every table
There is no single PAYG withholding rate. Every figure in every table comes from the same three components applied to the annualised value of one pay: the 2026-27 resident rates, the 2% Medicare levy, and the low income tax offset where it applies. For 2026-27 the first $18,200 is tax free, income from $18,201 to $45,000 is taxed at 15%, and the rates step up from there. Withholding rises across each band, which is why the withheld amount as a share of pay climbs steadily down the table rather than jumping at a bracket edge.
Two flat rates do exist. Where a payee has not quoted a tax file number, the employer withholds 47% from a resident and 45% from a foreign resident, ignoring cents, with no offsets and no Medicare levy adjustment. Under Schedule 5, withholding on a bonus, commission or back payment is capped at 47% of that payment.
Withholding scales and tax codes
Payroll software labels the table columns as scales, so a payroll report may show a code where you expected a dollar figure. Scale 2 is the ordinary case: an Australian resident who has claimed the tax-free threshold. Scale 1 is a resident who has not, which is the usual setting on a second job. Scale 3 covers foreign residents, scale 4 applies where no tax file number was quoted, and scales 5 and 6 cover full and half Medicare levy exemptions.
The tax-free threshold is what separates the two main columns, and it belongs to one employer at a time. Claiming it on the tax file number declaration moves you to scale 2 and the lower column; leaving it unclaimed puts you on scale 1 and the higher one. Every table on this site prints both columns side by side for exactly that reason, so there is no separate tax-free threshold table to hunt down.
Every ATO tax table and its NAT number
The ATO identifies each withholding schedule by a NAT publication number. All of the below were reissued on 17 June 2026 and apply to payments made from 1 July 2026.
| NAT | Table | What it covers | On this site |
|---|---|---|---|
| NAT 1004 | Schedule 1: Statement of formulas | The formulas every cycle table is generated from, used by payroll software | ATO only |
| NAT 1005 | Weekly | Salary and wages paid weekly, 52 pays a year | Open |
| NAT 1006 | Fortnightly | Salary and wages paid fortnightly, 26 pays a year | Open |
| NAT 1007 | Monthly | Salary and wages paid monthly, 12 pays a year | Open |
| NAT 1024 | Tax table for daily and casual workers | Payments made on a daily or casual basis rather than a set cycle | ATO only |
| NAT 3348 | Schedule 5: Back payments, commissions, bonuses | Lump sums covering more than one pay period, and lump sum leave loading | Open |
| NAT 2173 | Study and training support loans weekly | The HELP, VSL, SSL, AASL and FS component added to weekly withholding | ATO only |
| NAT 2185 | Study and training support loans fortnightly | The same loan component on a fortnightly cycle | ATO only |
| NAT 2186 | Study and training support loans monthly | The same loan component on a monthly cycle | ATO only |
| NAT 1008 | Weekly, no and half Medicare levy | Payees exempt from the Medicare levy, or entitled to half | ATO only |
| NAT 74228 | Fortnightly, no and half Medicare levy | The same exemption on a fortnightly cycle | ATO only |
| NAT 1010 | Medicare levy adjustment, weekly | The adjustment claimed on a Medicare levy variation declaration | ATO only |
| NAT 4466 | Schedule 9: Seniors and pensioners | Payees entitled to the seniors and pensioners tax offset | ATO only |
| NAT 75531 | Schedule 15: Working holiday makers | Every payment to a 417 or 462 visa holder, including lump sums | ATO only |
| NAT 3351 | Schedule 7: Unused leave on termination | Unused annual leave, leave loading and long service leave paid on termination | ATO only |
| NAT 70980 | Schedule 11: Employment termination payments | ETPs, including genuine redundancy amounts above the tax-free limit | ATO only |
| NAT 3347 | Schedule 4: Return to work payments | Payments to induce a person to resume work | ATO only |
| NAT 1013 | Schedule 2: Horticultural or shearing industry | Shearers and horticultural industry workers | ATO only |
The ATO list also carries Schedule 3 (actors and entertainers, NAT 1023), Schedule 6 (annuities, NAT 3350), Schedule 10 (voluntary agreements, NAT 3352), Schedule 12 and 13 (super lump sums and income streams, NAT 70981 and NAT 70982), Schedule 14 (agreements to increase withholding, NAT 5441) and the fortnightly and monthly Medicare levy adjustment tables (NAT 1011 and NAT 1012).
Frequently asked questions
Which tax table do I use?
Did the tax tables change on 1 July 2026?
Is there a NSW or QLD tax table?
Where do I download the ATO tax table PDF?
What is NAT 1005?
Is there an annual or yearly tax table?
Is there a tax free threshold table?
Is there a tax table for seniors and pensioners?
Do I pay PAYG withholding monthly or quarterly?
Is there a daily or casual tax table?
Do these tables include HELP repayments?
Where are the official ATO versions?
Sources
- ATO: Tax tables (the index of every 2026-27 schedule and its NAT number, last updated 17 June 2026)
- ATO: Schedule 1: Statement of formulas for calculating amounts to be withheld (NAT 1004, published 17 June 2026)