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Free, Updated for 2025–26
Medicare Levy Calculator Australia 2026.
(The words “Australia 2026.” are highlighted in the page styling.)
Find out how much Medicare levy you’ll pay on your 2025–26 tax return, including any low-income reduction and the Medicare levy surcharge. It takes about 30 seconds.
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It’s 2% of your taxable income.
So $100,000 of taxable income means $2,000. Singles earning $28,011 or less in 2025–26 pay nothing, and between $28,011 and $35,013 pay a reduced amount. High earners without private hospital cover may also pay a surcharge.
No levy up to $28,011
Full 2% from $35,013
Calculator
Medicare Levy Calculator (2025–26).
For Australian residents lodging a 2025–26 return. This is an estimate: the ATO works out your exact amount when you lodge.
Your taxable income
$
Income after deductions. Not sure? Use our tax calculator first.
Your situation
Single
Family
Partner’s taxable income
$
Dependent children
I get the Seniors and Pensioners Tax Offset
Private hospital cover for all of 2025–26?
Yes
No
Other income counted for the surcharge (optional)
$
Reportable fringe benefits, net investment losses and reportable super contributions.
Your estimated Medicare levy
$0
Full 2% levy
Taxable income
$0
Medicare levy
$0
Medicare levy surcharge
$0
Total Medicare charges
$0
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Your levy, worked out in seconds.
Built on ATO 2025–26 Rates
Free, No Sign-Up
About 30 Seconds
By a Registered Tax Agent
How It Works
How the Medicare Levy Is Calculated.
Most people pay 2% of their taxable income. That’s separate from your income tax, and it’s worked out when you lodge your return. Low-income earners pay less, or nothing.
Above the Upper Threshold
2%
Full levy. Singles pay this once income passes $35,013 in 2025–26.
Between the Thresholds
10c per $1
The levy phases in at 10 cents for every dollar over the lower threshold, until it reaches 2%.
Below the Lower Threshold
$0
No levy. For most singles in 2025–26, that’s $28,011 or less.
Low-Income Thresholds for 2025–26
Who
No levy up to
Full levy from
Single
$28,011
$35,013
Single, Seniors and Pensioners Tax Offset
$44,268
$55,335
Family
$47,238
$59,047
Family, Seniors and Pensioners Tax Offset
$61,623
$77,028
Each dependent child (family)
add $4,338
add $5,423
Source: ATO, Medicare levy reduction for low income earners and family income.
Examples
Medicare Levy Examples (Single, 2025–26).
Taxable income
Medicare levy
Why
$25,000
$0
Under the $28,011 threshold
$30,000
$198.90
10% of the $1,989 over $28,011
$34,000
$598.90
10% of the $5,989 over $28,011
$60,000
$1,200
Full 2%
$100,000
$2,000
Full 2%
$120,000, no hospital cover
$2,400 + $1,500 surcharge
2% levy plus 1.25% surcharge (Tier 2)
Want to see your whole tax picture? See the 2026 tax brackets, the tax-free threshold and the low income tax offset.
Surcharge
Medicare Levy Surcharge Thresholds.
The Medicare levy surcharge (MLS) is a separate, extra charge. You pay it if your income for surcharge purposes is above the threshold and you don’t have appropriate private hospital cover for the whole year. The calculator above uses the 2025–26 column.
Tier
Rate
Single 2025–26
Single 2026–27
Base
0%
$101,000 or less
$105,000 or less
Tier 1
1%
$101,001 to $118,000
$105,001 to $123,000
Tier 2
1.25%
$118,001 to $158,000
$123,001 to $164,000
Tier 3
1.5%
$158,001 or more
$164,001 or more
Families: double the single thresholds ($202,000 in 2025–26, $210,000 in 2026–27), plus $1,500 for each dependent child after the first. Source: ATO, Medicare levy surcharge income, thresholds and rates.
More detail in our guide to Medicare levy surcharge thresholds. Salary sacrificing into super can change your surcharge income, see salary sacrifice in Australia.
Exemptions
Who Can Be Exempt From the Medicare Levy?
Some people don’t pay the levy, or pay half. The ATO lists three main groups, and you claim an exemption in your tax return.
Medical Exemption
Some people with a medical condition can claim a full or half exemption.
Foreign Residents
If you’re a foreign resident for tax purposes, you may be exempt. International students, see our tax return guide.
Not Entitled to Medicare
If you weren’t entitled to Medicare benefits for part or all of the year, you may be able to claim.
Source: ATO, Medicare levy exemption. The calculator doesn’t apply exemptions.
Questions
Medicare Levy FAQs.
What is the Medicare levy?
The Medicare levy is 2% of your taxable income. It helps fund Australia’s public health system and is worked out when you lodge your tax return, on top of your income tax.
How much is the Medicare levy in 2026?
The rate is 2% of taxable income. On a taxable income of $100,000, the Medicare levy is $2,000. Low-income earners pay less or nothing.
Who doesn’t pay the Medicare levy?
In 2025–26, singles with a taxable income of $28,011 or less pay no levy, or $44,268 or less if they qualify for the Seniors and Pensioners Tax Offset. Families have higher thresholds. Some people can also claim an exemption, such as foreign residents and people who aren’t entitled to Medicare benefits.
How is the low-income Medicare levy reduction worked out?
Once a single person’s income goes above the lower threshold, the levy phases in at 10 cents for every dollar above it, until it reaches the full 2%. In 2025–26 that happens at $35,013 for most singles.
Is the Medicare levy the same as the Medicare levy surcharge?
No. The Medicare levy is a 2% charge most taxpayers pay. The Medicare levy surcharge is an extra 1% to 1.5% charged to higher earners who don’t have appropriate private hospital cover.
When do I pay the Medicare levy surcharge?
You pay it if your income for surcharge purposes is above $101,000 as a single, or $202,000 as a family, in 2025–26, and you don’t have appropriate private hospital cover for the whole year. The rate is 1%, 1.25% or 1.5% depending on your income.
What are the Medicare levy surcharge thresholds for 2026–27?
For 2026–27 the base thresholds are $105,000 for singles and $210,000 for families. The surcharge tiers start at $105,001, $123,001 and $164,001 for singles, with rates of 1%, 1.25% and 1.5%.
Do international students pay the Medicare levy?
Foreign residents for tax purposes, and people who aren’t entitled to Medicare benefits, may be able to claim an exemption. You claim it in your tax return. Check the ATO’s Medicare levy exemption guidance for your situation.
How accurate is this Medicare levy calculator?
It’s an estimate for Australian residents using the ATO’s 2025–26 figures. The ATO works out your exact levy when you lodge. For families in the reduction range, the calculator shows a range instead of one number.
Related Guides
[Button/link] Tax Calculator
[Button/link] Medicare Levy Surcharge Thresholds
[Button/link] Tax Brackets 2026
[Button/link] Tax Return Checklist
[Button/link] Overdue Tax Returns
[Button/link] Is Tax Falcon Legit?
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