Methodology
Every figure on PayClear is computed from published rules. The rules live in versioned data files, one per country and tax year; the calculator applies them step by step, and each line item can show how it was worked out.
Formulas
These pages use rules AU-2026-27, revision 1, last reviewed on 12 November 2026.
- The $1,000 instant tax deduction for work-related expenses is applied by default to taxable income.
- Resident income tax rates on taxable income: 0% up to $18,200; 15% up to $45,000; 30% up to $135,000; 37% up to $190,000; 45% above $190,000.
- Low Income Tax Offset: $700, reduced by 5% for each dollar of taxable income over $37,500, then by 1.5% over $45,000, ending at about $66,667.
- Medicare levy: 2% of taxable income. Below $28,011 there is no levy; between $28,011 and $35,013 it phases in at 10% of the income above the threshold.
- The 2026-27 Medicare low-income threshold has not been announced, so the 2025-26 figure is used until it is.
- Employer superannuation is 12% of salary, paid on top of it and shown separately; it is not part of take-home pay.
Rounding and scope
Each line item is rounded to the nearest cent or penny. Results are annual estimates of tax liability, not payroll deductions, so they can differ from a payslip by small amounts. Pages show the version of the rules they used.
The official sources for these rules are listed on the Sources page. Sources