Medicare Levy Low Income Thresholds

 

Medicare Levy – see below for current and past rates.

 

 

Medicare Levy Low Income Thresholds

As per 2023 Federal Budget Tax Updates:

For the 2022-23 income year, the Medicare levy low-income threshold for singles will be increased to $24,276 (up from $23,365 for 2021-22). For couples with no children, the family income threshold will be increased to $40,939 (up from $39,402 for 2021-22). The additional amount of threshold for each dependent child or student will be increased to $3,760 (up from $3,619).

For single seniors and pensioners eligible for the SAPTO, the Medicare levy low-income threshold will be increased to $38,365 (up from $36,925 for 2021-22). The family threshold for seniors and pensioners will be increased to $53,406 (up from $51,401), plus $3,760 for each dependent child or student.

For 2022-23 income year:

Threshold Base tier Tier 1 Tier 2 Tier 3
Single threshold $90,000 or less $90,001 – $105,000 $105,001 – $140,000 $140,001 or more
Family threshold $180,000 or less $180,001 – $210,000 $210,001 – $280,000 $280,001 or more
Medicare levy surcharge 0% 1% 1.25% 1.5%

The family income threshold is increased by $1,500 for each MLS dependent child after the first child.

 

 

Below you will find historical Medicare Levy low income thresholds for individuals and families.

For information on the Medicare Levy, including current rates and thresholds, please refer to Medicare Levy Income Thresholds.

The medicare levy is currently 2% of your taxable income,  however you may be entitled to a reduction (or even pay no levy at all) if you meet certain low income thresholds.

Note that:

  • no Medicare Levy is payable below the threshold amount,
  • a reduced Levy is payable in the phase-in range, and
  • the full  Medicare Levy is payable once you reach the cut-off.

2014 – 15

Individuals

Single Taxpayer Threshold Phase-in limit 2% at or above
Eligible for SAPTO 33,044 33,045 – 41,305 41,306
All other taxpayers 20,896 20,897 – 26120 26,121

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 2% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 35,261 35,262 – 44,076 44,077
1 38,499 38,500 – 48,123 48,124
2 41,737 41,738 – 52,171 52,172
3 44,475 44,476 – 56,218 56,219
4 48,213 48,214 – 60,266 60,267
5 51,451 51,452 – 64,313 64,314
6 54,689 54,690 – 68,361 68,362
Each extra child 3,238 4,048
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 46,000 46,001- 57,500 57,501
1 49,238 49,239 – 61,547 61,548
2 52,476 52,477 – 65,595 65,596
3 55,714 55,715 – 69,642 69,643
4 58,952 58,953 – 73,690 73,691
5 62,190 62,191 – 77,737 77,738
6 65,428 65,429 – 81,785 81,786
Each extra child 3,238 4,048

2013 – 14

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Eligible for SAPTO 32,279 32,280 – 37,975 37,976
All other taxpayers 20,542 20,543 – 24,167 24,168

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 34,367 34,368 – 40,431 40,432
1 37,523 37,524 – 44,144 44,145
2 40.679 40,680 – 47,857 47,858
3 43,835 43,836 – 51,570 51,571
4 46,991 46,922 – 55,283 55,284
5 50,147 50,148 – 58,996 58,997
6 53,303 53,304 – 62,709 62,710
Each extra child 3,156 3,713
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 46,000 46,001 – 54,117 54,118
1 49,156 49,157 – 57,830 57,831
2 52,312 52,313 – 61,543 61,544
3 55,468 55,469 – 65,256 65,257
4 58,624 58,625 – 68,969 68,970
5 61,780 61,781 – 72,682 72,683
6 64,936 64,937 – 76,395 76,396
Each extra child 3,156 3,713

2012 – 13

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Eligible for SAPTO 32,279 32,280 – 37,975 37,976
All other taxpayers 20,542 20,543 – 24,167 24,168

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 33,693 33,694 – 39,638 39,639
1 36,787 36,788 – 43,278 43,279
2 39,881 39,882 – 46,918 46,919
3 42,975 42,976 – 50,558 50,559
4 46,069 46,070 – 54,198 54,199
5 49,163 49,164 – 57,838 57,839
6 52,257 52,258 – 61,478 61,479
Each extra child 3,094 3,640
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 46,000 46,001 – 54,117 54,118
1 49,094 49,095 – 57,757 57,758
2 52,188 52,189 – 61,397 61,398
3 55,282 55,283 – 65,037 65,038
4 58,376 58,377 – 68,677 68,678
5 61,470 61,471 – 72,317 72,318
6 64,564 64,565 – 75,957 75,958
Each extra child 3,094 3,640

2011 – 12

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Not eligible for Senior Australians or Pensioner Tax Offset 19,404 19,404 – 22,828 22,829
Eligible for the Senior Australians Tax Offset 30,685 30,686 – 36,100 36,101
Eligible for Pensioner Tax Offset Only 30,451 30,452 – 35,824 35,825

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 32,743 32,744 – 38,521 38,552
1 35,750 35,751 – 42,058 42,059
2 38,757 38,758 – 45,596 45,597
3 41,764 41,765 – 49,134 49,1335
4 44,771 44,772 – 52,671 52,672
5 47,778 47,779 – 56,209 56,210
6 50,785 50,786 – 59,747 59,748
Each extra child 3,0007 3,538
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 44,500 44,501 – 52,352 52,353
1 47,507 57,508 – 55,890 55,891
2 50,514 50,515 – 59,428 59,429
3 53,521 53,522 – 62,965 62,966
4 56,528 56,529 – 66,503 66,504
5 59,535 59,536 – 70,041 70,042
6 62,542 62,543 – 73,578 73,579
Each extra child 3,007 3,538

2010 – 11

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Not eligible for Senior Australians or Pensioner Tax Offset 18,839 18,840 – 22,163 22,164
Eligible for the Senior Australians Tax Offset 30,685 30,686 – 36,100 36,101
Eligible for Pensioner Tax Offset Only 30,439 30,440 – 35,810 35,811

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 31,789 31,790 – 37,398 37,399
1 34,708 34,709 – 40,832 40,833
2 37,627 37,628 – 44,267 44,268
3 40,546 40,547 – 47,701 47,702
4 43,465 43,466 – 51,135 51,136
5 46,384 46,385 – 54,569 54,570
6 49,303 49,304 – 58,003 58,004
Each extra child 2,919 3,434
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 44,500 44,501 – 52,352 52,353
1 47,419 47,420 – 55,787 55,788
2 50,338 50,339 – 59,221 59,222
3 53,257 53,258 – 62,655 62,656
4 56,176 56,177 – 66,089 66,090
5 59,095 59,096- 69,523 69,524
6 62,014 62,015 – 72,957 72,958
Each extra child 2,919 3,434

2009 – 10

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Not eligible for Senior Australians or Pensioner Tax Offset 18,488 18,489 – 21,750 21,751
Eligible for the Senior Australians Tax Offset 29,867 29,868 – 35,137 35,138
Eligible for Pensioner Tax Offset Only 27,697 27,698 – 32,584 32,585

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 31,196 31,197 – 36,701 36,702
1 34,061 34,062 – 40,071 40,072
2 36,926 36,927 – 43,442 43,443
3 39,791 39,792 – 46,812 46,813
4 42,656 42,657 – 50,183 50,184
5 45,521 45,522 – 53,554 53,555
6 48,386 48,387 – 56,924 56,925
Each extra child 2,865 3,370
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 43,500 43,501 – 51,176 51,177
1 46,365 46,366 – 54,547 54,548
2 49,230 49,231 – 57,917 57,918
3 52,095 52,096 – 61,288 61,289
4 54,960 54,961 – 64,658 64,659
5 57,825 57,826 – 68,029 68,030
6 60,690 60,691 – 71,399 71,400
Each extra child 2,865 3,370

2008 – 09

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Not eligible for Senior Australians or Pensioner Tax Offset 18,488 18,489 – 21,750 21,751
Eligible for the Senior Australians Tax Offset 29,867 29,868 – 35,137 35,138
Eligible for Pensioner Tax Offset Only 27,697 27,698 – 32,584 32,585

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 30,025 30,026 – 35,323 35,324
1 32,782 32,783 – 38,567 38,568
2 35,539 35,540 – 41,810 41,811
3 38,296 38,297 – 45,054 45,055
4 41,053 41,054 – 48,297 48,298
5 43,810 43,811 – 51,541 51,542
6 46,567 46,568 – 54,784 54,785
Each extra child 2,757 3,243
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 42,000 42,001 – 49,412 49,413
1 44,682 44,683 – 52,675 52,676
2 47,364 47,365 – 55,722 55,723
3 50,046 50,047 – 58,877 58,878
4 52,728 52,729 – 62,032 62,033
5 55,410 55,411 – 65,187 65,188
6 58,092 58,093 – 68,342 68,343
Each extra child 2,282 3,155

2007 – 08

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Not eligible for Senior Australians or Pensioner Tax Offset 17,309 17,310 – 20,363 20,364
Eligible for the Senior Australians Tax Offset 25,867 25,868- 30,431 30,432
Eligible for Pensioner Tax Offset Only 22,922 22,923 – 26,967 26,968

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 29,207 29,208 – 34,361 35,324
1 31,889 31,890 – 37,516 38,568
2 34,571 34,572 – 40,671 41,811
3 37,253 37,254 – 43,827 45,055
4 39,935 39,936 – 46,982 48,298
5 42,617 42,618 – 50,137 51,542
6 45,299 45,300 – 53,292 54,785
Each extra child 2,682 3,243
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 37,950 37,951 – 44,647 49,413
1 40,632 40,633 – 47,802 52,676
2 43,314 43,315 – 50,957 55,723
3 45,996 45,997 – 54,112 58,878
4 48,678 48,679 – 57,268 62,033
5 51,360 51,361 – 60,423 65,188
6 54,042 54,043 – 63,578 68,343
Each extra child 2,682 3,155

2006-07

Individuals

Single Taxpayer Threshold Phase-in limit 1.5% at or above
Not eligible for Senior Australians or Pensioner Tax Offset 16,740 16,741 – 19,694 19,695
Eligible for the Senior Australians Tax Offset 24,867 24,868 – 29,255 29,256
Eligible for Pensioner Tax Offset Only 21,637 21,638 – 25,455 25,456

Families

No. of
dependent
children		 Family income
threshold		 Reduced Levy 1.5% at or above
Taxpayer not eligible for Seniors and Pensioners Tax Offset
0 28,247 28,248 – 33,231 33,232
1 30,841 30,842 – 36,283 36,284
2 33,435 33,436 – 39,335 39,336
3 36,029 36,030 – 42,387 42,388
4 38,623 38,624 – 45,438 45,439
5 41,217 41,218- 48,490 48,491
6 43,811 43,812 – 51,542 51,543
Each extra child 2,594 3,052
Taxpayer eligible for Seniors and Pensioners Tax Offset
0 33,500 33,501 – 39,411 39,412
1 36,094 36,095 – 42,463 42,464
2 38,688 38,689 – 45,515 45,516
3 41,282 41,283 – 48,567 48,568
4 43,876 43,877 – 51,518 51,519
5 46,470 46,471 – 54,670 54,671
6 49,064 49,065 – 57,722 57,723
Each extra child 2,594 3,052

 

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