Tax for non-residents in Australia: non-resident tax rates and foreign worker tax
If you're a foreign resident for tax, you don't get the $18,200 tax-free threshold and you don't pay the 2% Medicare levy. Holding a temporary visa does not decide that on its own, so check which scale is yours before you use these numbers.
Not sure you are a foreign resident? Many temporary visa holders are not: a student on a course of 6 months or more, or someone on a work visa who has settled here, is usually an Australian resident for tax and gets the $18,200 threshold. Run the Tax Residency Quick Check first, or open the calculator on resident rates instead.
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
"Temporary resident" and "foreign resident for tax" are two different things, and you can be one without the other. Temporary resident is about your visa. Foreign resident is about whether you are living here, and it decides which tax scale applies to you.
If you are a foreign resident for tax purposes, you pay tax from your first dollar of Australian income with no tax-free threshold, and you do not pay the 2% Medicare levy. If you are an Australian resident for tax — which covers a lot of temporary visa holders, including most students on a course of 6 months or more — you get the $18,200 threshold and resident rates instead, so the figures on this page would overstate your tax considerably. Check your residency before you rely on either.
Your employer withholds tax from each pay using the scale you declared on your tax file number declaration. At the end of the financial year, lodge a tax return to claim any refund or pay any shortfall.
Yes. Apply for a TFN when you arrive. Without one your employer must withhold at the top rate of tax plus Medicare — 45% if you are a foreign resident, 47% if you are an Australian resident for tax.
Yes, if you earned Australian income during the financial year. You may get a refund if too much tax was withheld.
Being an Australian resident for tax normally means declaring worldwide income, but if you are also a temporary resident (you hold a temporary visa and neither you nor your spouse is an Australian citizen or permanent resident) most of your foreign income is exempt. You declare income you earned in Australia, capital gains on taxable Australian property, and in some cases employment income for services you performed overseas while a temporary resident. Other foreign income and capital gains on property that is not taxable Australian property do not have to be declared at all. The ATO's example: Kerrie is a temporary resident who is also an Australian resident for tax. She owns a house in New Zealand. If she is still a temporary resident when she sells it, she does not declare the capital gain in her Australian tax return.
You can claim your superannuation through DASP (Departing Australia Superannuation Payment) once your visa expires and you leave Australia. Tax is withheld at 35% on the taxable component, or 65% if you held a working holiday visa (417 or 462).
Rates checked against the ATO, verified 8 September 2026
Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.
Rates and thresholds last updated for the 2026–27 financial year.
This calculator exists to show you the arithmetic. It applies published Australian rates, thresholds and formulas to the numbers you enter and shows the working, so you can check it. That is all it does — it produces a number and describes what the number is. It does not recommend anything and it holds no opinion about any financial product.
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This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
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