Free Medicare Levy Calculator (2026-27)
This Medicare levy calculator works out the 2% Medicare levy on your taxable income, any low-income reduction, and the Medicare levy surcharge if you don't have private hospital cover.
Medicare levy calculator: levy by income (2026-27)
| Taxable income | Medicare levy | Surcharge (no cover) | Total without cover |
|---|---|---|---|
| $30,000 | $198.90 | $0.00 | $198.90 |
| $34,000 | $598.90 | $0.00 | $598.90 |
| $50,000 | $1,000.00 | $0.00 | $1,000.00 |
| $80,000 | $1,600.00 | $0.00 | $1,600.00 |
| $100,000 | $2,000.00 | $0.00 | $2,000.00 |
| $110,000 | $2,200.00 | $1,100.00 | $3,300.00 |
| $130,000 | $2,600.00 | $1,625.00 | $4,225.00 |
| $170,000 | $3,400.00 | $2,550.00 | $5,950.00 |
| $250,000 | $5,000.00 | $3,750.00 | $8,750.00 |
Medicare levy surcharge thresholds
| Tier | Single | Family | Rate |
|---|---|---|---|
| Base | $0 – $105,000 | $0 – $210,000 | 0.00% |
| Tier 1 | $105,001 – $123,000 | $210,002 – $246,000 | 1.00% |
| Tier 2 | $123,001 – $164,000 | $246,002 – $328,000 | 1.25% |
| Tier 3 | $164,001 or more | $328,002 or more | 1.50% |
The low-income reduction
A single person with taxable income of $28,011 or less pays no Medicare levy. Between $28,011 and $35,013 the levy is 10% of the income above $28,011, which reaches the full 2% at $35,013. These are the 2025-26 thresholds, the latest the ATO has published; we will update them when the ATO publishes 2026-27.
Families get a higher threshold: in 2025-26 no levy was payable on family income of $47,238 or less, plus $4,338 for each dependent child, phasing in up to $59,047 plus $5,423 a child. Seniors and pensioners entitled to SAPTO pay no levy up to $44,268 (single). This calculator applies the single-person reduction only.
Frequently asked questions
How does the Medicare levy calculator work?
The Medicare levy is 2% of taxable income. Below $28,011 a single person pays nothing, and between $28,011 and $35,013 the levy phases in at 10c per dollar over the lower threshold. The Medicare levy calculator then adds the Medicare levy surcharge if you have no private hospital cover and your income is above the surcharge threshold.
How much is the Medicare levy on $100,000?
$2,000.00 a year (2%). Without private hospital cover, a single person earning $100,000 pays no surcharge because the surcharge starts above $105,000.
What is the Medicare levy surcharge?
An extra 1% to 1.5% of income for people without an appropriate level of private hospital cover whose income for MLS purposes is above $105,000 (single) or $210,000 (family, plus $1,500 for each child after the first).
Can I be exempt from the Medicare levy?
Some people are exempt, including certain foreign residents, Norfolk Island residents and people who are not entitled to Medicare benefits. You claim the exemption in your tax return.