International Student Tax Return Australia: ATO Rules for 2025-26
Updated: 23 hours ago
Quick answer: An international student tax return is the return you lodge with the ATO after 30 June to declare your income and claim back any tax withheld. If your course runs for six months or more, you may be an Australian resident for tax purposes, with the tax-free threshold and lower rates. The 2025-26 return is due 2 November 2026.
Ready to lodge? See Tax Falcon's student tax return page or register with Tax Falcon to get started.
Do you need to lodge an international student tax return?
Yes, if you worked in Australia you will probably need to lodge an international student tax return after 30 June. Your return declares what you earned and lets the ATO check the tax your employer withheld during the year. If too much was withheld you may get a refund, and if too little was withheld you may owe the difference. Casual jobs in hospitality, retail, tutoring and on campus all count as income. The ATO sets out the rules for overseas students who work while studying on its Studying in Australia page. If you are a full-time student, you can start your student tax return with Tax Falcon once your income details are ready.
Are you an Australian resident for tax purposes as an international student?
You may be, if you are enrolled in a course that runs for six months or more. The ATO says overseas students on a course of six months or more may be classified as an Australian resident for tax purposes, even though most hold a temporary visa. That means you can be a temporary resident and an Australian resident, or a temporary resident and a foreign resident. Your residency status decides your tax rates and whether you get the tax-free threshold. The ATO works it out using the resides test, the domicile test, the 183-day test and the superannuation test, and you can read how each works on its residency tests page.
What income do you declare on an international student tax return?
If you are an Australian resident for tax purposes, you declare all income you have earned both in Australia and overseas. If you are a temporary resident and an Australian resident, most of your foreign income is not taxed in Australia. Income from employment or services you perform overseas can still be taxable, depending on your circumstances and any tax treaty with the other country. If you are a foreign resident, you only declare the income you earn in Australia, plus some income from employment or services performed overseas. Convert any foreign income, deductions and tax offsets to Australian dollars before you lodge, and note that foreign residents with a HELP, AASL or VSL debt may need to declare worldwide income. The ATO explains this in detail on its foreign and temporary resident income page.
How much tax do international students pay in Australia?
It depends on your residency: residents get the $18,200 tax-free threshold, while foreign residents pay 30c for every $1 from the first dollar. The table below shows the 2025-26 rates published by the ATO for each group.
Taxable Income | Australian Resident | Foreign Resident |
$0 to $18,200 | Nil | 30c for each $1 |
$18,201 to $45,000 | 16c for each $1 over $18,200 | 30c for each $1 |
$45,001 to $135,000 | $4,288 plus 30c for each $1 over $45,000 | 30c for each $1 |
$135,001 to $190,000 | $31,288 plus 37c for each $1 over $135,000 | $40,500 plus 37c for each $1 over $135,000 |
$190,001 and over | $51,638 plus 45c for each $1 over $190,000 | $60,850 plus 45c for each $1 over $190,000 |
The resident rates do not include the Medicare levy of 2%. See the ATO tables for Australian residents and foreign residents.
Do international students get the tax-free threshold?
Yes, if you are an Australian resident for tax purposes you get the tax-free threshold, or part of it if you are here for only part of the financial year. Australian residents can also claim tax offsets they are entitled to. Foreign residents do not get a tax-free threshold and are taxed from the first dollar earned, which is why your residency status matters so much when you prepare your international student tax return.
When is your international student tax return due?
The due date to lodge your 2025-26 international student tax return is 2 November 2026. The 2025-26 financial year runs from 1 July 2025 to 30 June 2026. The ATO says most refunds issue within 2 weeks, so lodging as early as you can gets any refund into your account sooner. Start your return now with Tax Falcon so you are ready ahead of the deadline.
How do you lodge an international student tax return?
Gather your income details, confirm your residency, then lodge online with a registered tax agent such as Tax Falcon. Follow these steps:
Confirm your tax file number and residency. Check your course length and visa so you know whether you are an Australian resident or a foreign resident for tax purposes.
Find your income statement. After 30 June, your income statement information appears in myGov if your employer uses Single Touch Payroll. If you have left your job, your employer must give you a payment summary within 14 days of you leaving.
List any overseas income. Convert it to Australian dollars so it is ready to declare if it applies to you.
Collect records for deductions. Keep receipts for any work-related expenses you may be entitled to claim.
Lodge online. Start your return with Tax Falcon, where an agent reviews your return and your details are pre-filled from the ATO.
Tax Falcon's student tax return costs $69 for full-time students with no hidden fees. When you are ready, register with Tax Falcon to get started.
What happens to your international student tax return when you leave Australia?
You can still lodge your international student tax return online from your home country after 30 June. If you are leaving permanently you can lodge early, but you must lodge a paper return, which takes longer to process. If you held an eligible temporary resident visa and have left Australia with an expired or cancelled work visa, you may also be able to claim your super through a departing Australia superannuation payment (DASP). It is a free online service, it is taxed under a final withholding tax arrangement, and it is not available for visa subclasses 405 and 410, New Zealand citizens or permanent residents of Australia. Read the ATO's guide to returning to your home country for the full details.
Where can you read more about international student tax in Australia?
Start with the Tax Falcon guides below, then head to the student tax return page. Do International Students Pay Tax in Australia? Your 2026 Guide answers the yes or no question, and International Student Tax Return: Your Complete Australian Guide walks through documents and deductions. Our student tax return page shows pricing and how it works, and you can register with Tax Falcon when you are ready.
Frequently Asked Questions
Do international students need to lodge a tax return in Australia?
Most international students who earn income in Australia need to lodge a tax return after 30 June. The return declares your income and lets the ATO check the tax your employer withheld, which can lead to a refund.
How much tax do international students pay in Australia?
For 2025-26, Australian residents for tax purposes pay nothing on the first $18,200 and 16c for each $1 from $18,201 to $45,000. Foreign residents pay 30c for each $1 from the first dollar up to $135,000.
Can an international student get a tax refund in Australia?
Yes, if your employer withheld more tax than you owe, lodging a tax return lets you claim the difference back. The ATO says most refunds issue within 2 weeks.
When is the international student tax return due in 2026?
The due date to lodge your 2025-26 tax return is 2 November 2026. The financial year covered runs from 1 July 2025 to 30 June 2026.
How much does it cost to lodge an international student tax return with Tax Falcon?
Tax Falcon's student tax return costs $69 for full-time students, with no hidden fees. You can register online at Tax Falcon to get started.
Source: Australian Taxation Office, Studying in Australia, last updated 3 June 2026 (ato.gov.au).
Ready to lodge? Start your international student tax return with Tax Falcon and let our team handle the details. You can also see the Tax Falcon student tax return page first.
