How much is the Medicare Levy Surcharge?

The Medicare Levy Surcharge is 1%, 1.25% or 1.5% depending on:

• your taxable income
• your total reportable fringe benefits
• any amount on which a family tax distribution has been paid.

The income thresholds for 2024-2025 are:

Singles

Single parents, Couples and Families*

*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 ATO to find out more.

The income thresholds for 2025-2026 are:

Singles

Single parents, Couples and Families*

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 Australian Taxation Office will work out whether you have to pay the Medicare Levy Surcharge based on the information you provide in your tax return.