What tax does an expat moving to Australia pay?

Once you are an Australian tax resident (which generally happens quickly once you move there with permanent intent), you pay Australian income tax on worldwide income at progressive rates from 0% on the first A$18,200 to 45% on income above A$180,000. A 2% Medicare levy applies on most income. Capital gains tax applies on most assets with a 50% discount for assets held more than 12 months. Source: Australian Taxation Office (ato.gov.au)

ℹ️Not tax or legal advice. General information from official sources. Always consult a qualified tax adviser. Full disclosure →

Home → Tax & Legal → Australia Tax Guide for Expats Moving There 2026 — PIT Rates, CGT and Medicare Tax

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Australia

Updated April 2026 · ← All tax guides

Source: ATO — Individual income tax rates

This page covers expats moving TO Australia. For Australians leaving Australia, see the Australian expat tax guide →

Income tax rates — Australian residents 2025/26

Taxable Income (AUD)	Tax Rate
0 – 18,200	Nil (tax-free threshold)
18,201 – 45,000	19%
45,001 – 135,000	32.5%
135,001 – 190,000	37%
Above 190,000	45%

Plus 2% Medicare levy on most income. Rates for 2025/26 tax year. Source: ATO

Capital Gains Tax and the 50% discount

CGT applies to most assets sold at a profit. Capital gains are added to your assessable income and taxed at your marginal rate. The 50% CGT discount applies to assets held for more than 12 months by Australian tax residents — this effectively halves the taxable gain before it is added to income. Cryptocurrency is treated as a capital asset and subject to CGT.

Main residence exemption: Your main home is generally exempt from CGT on disposal if it has been your principal place of residence for the entire ownership period.

Superannuation for new arrivals

If you take up employment in Australia, your employer must contribute 11.5% of your ordinary time earnings to a superannuation fund on your behalf (rising to 12% from July 2025). Super fund earnings are taxed at 15% within the fund, and withdrawals in retirement are generally tax-free for those over 60. If you leave Australia permanently having held a temporary visa, a DASP payment may be available at departure (taxed at a high rate).

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