Below you will find historical income thresholds for individuals and families when it comes to the Medicare Levy Surcharge (MLS).
For current information and details regarding the surcharge, please refer to Medicare Levy Surcharge Thresholds.
Prior to 1 July 2012 the MLS was a flat rate of 1%. New income thresholds introduced at that time meant higher surcharge rates applied to higher income earners.
The MLS is now calculated on your “income for surcharge purposes“. If you have a partner, your combined “income for surcharge purposes” is used.
For the 2008-09 financial year and earlier, the Medicare Levy Surcharge was calculated on your “Taxable Income for MLS purposes”.
| Base Tier | Tier 1 | Tier 2 | Tier 3 | |
|---|---|---|---|---|
| Rate | 0.0% | 1.0% | 1.25% | 1.5% |
| Singles | 90,000 or less | 90,001 – 105,000 | 105,001 – 140,000 | 140,000 + |
| Families | 180,000 or less | 180,001 – 210,000 | 210,001 – 280,000 | 280,000 + |
| Each extra child | 1,500 | 1,500 | 1,500 | 1,500 |
| Base Tier | Tier 1 | Tier 2 | Tier 3 | |
|---|---|---|---|---|
| Rate | 0.0% | 1.0% | 1.25% | 1.5% |
| Singles | 88,000 or less | 88,001 – 105,000 | 102,001 – 136,000 | 136,001 + |
| Families | 176,000 or less | 176,001 – 204,000 | 204,001 – 272,000 | 272,001 + |
| Each extra child | 1,500 | 1,500 | 1,500 | 1,500 |
| Base Tier | Tier 1 | Tier 2 | Tier 3 | |
|---|---|---|---|---|
| Rate | 0.0% | 1.0% | 1.25% | 1.5% |
| Singles | 84,000 or less | 84,001 – 97,000 | 97,001 – 130,000 | 130,001 + |
| Families | 168,000 or less | 168,001 – 194,000 | 194,001 – 260,000 | 260,001 + |
| Each extra child | 1,500 | 1,500 | 1,500 | 1,500 |
| No. of Dependent Children or Students |
Singles | Family |
|---|---|---|
| Rate | 1.0% | 1.0% |
| 0 | 80,000 | 160,000 |
| 1 | 160,000 | 160,000 |
| 2 | 161,500 | 161,500 |
| 3 | 163,000 | 163,000 |
| 4 | 164,500 | 164,500 |
| 5 | 166,000 | 166,000 |
| Each additional child | 1,500 | 1,500 |
| No. of Dependent Children or Students |
Singles | Family |
|---|---|---|
| Rate | 1.0% | 1.0% |
| 0 | 77,000 | 154,000 |
| 1 | 154,000 | 154,000 |
| 2 | 155,500 | 155,500 |
| 3 | 157,00 | 157,000 |
| 4 | 158,500 | 158,500 |
| 5 | 160,000 | 160,000 |
| Each additional child | 1,500 | 1,500 |
| No. of Dependent Children or Students |
Singles | Family |
|---|---|---|
| Rate | 1.0% | 1.0% |
| 0 | 73,000 | 146,000 |
| 1 | 146,000 | 146,000 |
| 2 | 147,500 | 147,500 |
| 3 | 149,000 | 149,000 |
| 4 | 150,500 | 150,500 |
| 5 | 152,000 | 152,000 |
| Each additional child | 1,500 | 1,500 |
| No. of Dependent Children or Students |
Singles | Family |
|---|---|---|
| Rate | 1.0% | 1.0% |
| 0 | 70,000 | 140,000 |
| 1 | 140,000 | 140,000 |
| 2 | 141,500 | 141,500 |
| 3 | 143,000 | 143,000 |
| 4 | 144,500 | 144,500 |
| 5 | 146,000 | 146,000 |
| Each additional child | 1,500 | 1,500 |
| No. of Dependent Children or Students |
Singles | Family |
|---|---|---|
| Rate | 1.0% | 1.0% |
| 0 | 50,000 | 100,000 |
| 1 | 100,000 | 100,000 |
| 2 | 101,500 | 101,500 |
| 3 | 103,000 | 103,000 |
| 4 | 104,500 | 104,500 |
| 5 | 106,000 | 106,000 |
| Each additional child | 1,500 | 1,500 |
| No. of Dependent Children or Students |
Singles | Family |
|---|---|---|
| Rate | 1.0% | 1.0% |
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