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any amount on which a family tax distribution has been paid.
The income thresholds for 2025-2026 are:
Singles
Income
Rate
$101,000 or less
0%
$101,001 – $118,000
1.0%
$118,001 – $158,000
1.25%
$158,001 or more
1.5%
Single parents, Couples and Families*
Income
Rate
$202,000 or less
0%
$202,001 – $236,000
1.0%
$236,001 – $316,000
1.25%
$316,001 or more
1.5%
*The family income threshold increases by $1,500 for each dependent child after the first child. However, if you have a partner for the full year, you do not have to pay the Medicare Levy Surcharge if your family income exceeds $194,000 (plus $1,500 for each dependent child after the first child) but your personal income for MLS purposes was $26,000 or less. Contact the Australian Tax Office (ATO) to find out more.
The income thresholds for 2026-2027 are:
Singles
Income
Rate
$105,000 or less
0%
$105,001 – $123,000
1.0%
$123,001 – $164,000
1.25%
$164,001 or more
1.5%
Single parents, Couples and Families*
Income
Rate
$210,000 or less
0%
$210,001 – $246,000
1.0%
$246,001 – $328,000
1.25%
$328,001 or more
1.5%
If you had a new partner or separated from your partner during the year:
You may have to pay the Medicare Levy Surcharge for the number of days your personal income was more than the single person threshold.
You may have to pay the Medicare Levy Surcharge for the number of days you had a spouse or dependent children if your personal income was more than the family threshold.
The ATO will work out whether you have to pay the Medicare Levy Surcharge based on the information you provide in your tax return.
Medicare Levy Surcharge calculator
Find out whether you have to pay the Medicare Levy Surcharge with our quick interactive tool.
Are you single or living with a partner?
How many children do you financially support?
As well as your wages or salary, take into account:
Bonuses
Investment income
Rental profits
Reportable fringe benefits (e.g. a company car)
Reportable super contributions (including personal and salary-sacrificed contributions)
Foreign employment income
Net rental losses and net investment losses (these get added to your income for MLS purposes, even though they reduce your taxable income)
Amounts for which family trust distribution tax has been paid
Select your bracket
No surcharge
You do not have to pay the Medicare Levy Surcharge
The income bracket you selected is at or below the
threshold for the financial year.
You will have to pay a Medicare Levy Surcharge of
Based on the thresholds for ,
this applies unless you hold an appropriate level of private Hospital Cover for the full financial year.
Have a partner with a very low income? If you had a partner for the full year and your own income for MLS purposes is very low, you may not have to pay the surcharge even if your combined income is above the threshold. Check the ATO’s current-year rules.
Did your situation change during ? If you had a new partner, separated, or your number of dependent children changed during the year, the surcharge is worked out by the number of days in each situation, so your result may differ from this estimate. The ATO calculates this from your tax return.
This is general information based on the details and income bracket you’ve selected, not personal advice. Thresholds and rates are for the financial year and may not reflect your full circumstances – check with the ATO or a tax professional for advice specific to you.
