OpenTaxCalculator

Fortnightly Tax Calculator & Tax Table 2026–27

Enter your gross fortnightly pay to see the tax your employer withholds under the ATO's 2026–27 withholding formulas (Schedule 1), with the tax-free threshold or without, plus the study-loan component. Below it: a fortnightly tax table.

Updated 2026-10-03 · ATO and official government rates

Tax withheld per fortnight$598Take-home $2,402.00 per fortnight · ATO scale 2 · from 2026-07-01
PAYG withholding$598
Net pay$2,402.00
Withheld over a year (26 pays)$15,548

Your result is ready

Fortnightly tax table 2026–27

Amounts withheld per fortnight for resident employees, calculated with the ATO coefficients that apply from 2026-07-01. Use the calculator for an exact amount.

EarningsTax-free threshold claimedNo tax-free thresholdForeign residentExtra if study loan (TFT)
$1,000$42$180$300$0
$1,200$84$240$360$0
$1,400$130$304$420$0
$1,600$166$368$480$0
$1,800$212$434$540$0
$2,000$276$498$600$0
$2,200$340$562$660$0
$2,400$404$626$720$0
$2,600$470$690$780$0
$2,800$534$754$840$20
$3,000$598$818$900$50
$3,200$662$882$960$80
$3,400$726$946$1,020$110
$3,600$790$1,010$1,080$140
$3,800$854$1,074$1,140$170
$4,000$918$1,138$1,200$200
$4,200$982$1,202$1,260$230
$4,400$1,046$1,266$1,320$260
$4,600$1,110$1,338$1,380$290
$4,800$1,174$1,416$1,440$320
$5,000$1,238$1,494$1,500$350
$5,200$1,302$1,572$1,562$384
$5,400$1,380$1,650$1,636$418
$5,600$1,458$1,728$1,710$452
$5,800$1,536$1,806$1,784$486
$6,000$1,614$1,884$1,858$520

Related

Fortnightly tax table 2026–27 (NAT 1006)

The ATO's fortnightly tax table (NAT 1006) sets the tax withheld from fortnightly pays made from 1 July 2026. It is not a separate scale. The ATO works out the tax on the weekly equivalent (half your fortnightly pay, ignoring cents) and doubles it. That is why fortnightly withholding is always a whole, even number of dollars.

The ATO's own example: fortnightly earnings of $989.80 are treated as $989. The amount withheld is $40 with the tax-free threshold claimed (column 2) and $176 without it (column 3). The calculator above returns the same figures. The threshold is worth about $700 a fortnight, which is $18,200 spread over 26 pays. Up to $728 a fortnight, nothing is withheld if you claim it.

Fortnightly tax table 2025 vs 2026–27

The 2025–26 fortnightly tax table used the coefficients that applied from 1 July 2024 to 30 June 2026. The 2026–27 table builds in the cut from 16% to 15% on income between $18,200 and $45,000. The cut is worth the same few dollars a fortnight at every level of pay above about $2,000:

Fortnightly payWithheld 2025–26Withheld 2026–27Less per fortnight
$1,500$156$148$8
$2,000$286$276$10
$2,500$448$438$10
$3,000$608$598$10
$4,000$928$918$10
$5,000$1,248$1,238$10

Centrelink payments and a fortnightly job

If you also get a taxable Centrelink payment, check before you claim the tax-free threshold from your job. The ATO notes that if you receive JobSeeker, Youth Allowance or Austudy you are probably already claiming the tax-free threshold from that payment, so do not claim it again from your employer unless your total income will stay under $18,200.

The ATO gives a 2025–26 example. Sue earns $615.38 a fortnight from one job (threshold claimed) and $384.62 from a restaurant job (no threshold). The restaurant withholds $66 a fortnight, $1,716 for the year. Her total income is only $26,000, so her tax after the low income tax offset is $548, and she gets $1,168 back. When it is clear that too much is being withheld, the ATO suggests a withholding variation so the money stays in your pay.

The 27-pay year

A year has 365 days, which is 26 fortnights plus one day. If one of your paydays falls on 1 July (or on 1 or 2 July in a year with 29 February), you get 27 pays in that year. For 2026–27, a fortnightly payroll that paid on Wednesday 1 July 2026 pays for the 27th time on Wednesday 30 June 2027. The tax table is built for 26 pays, so the extra pay can leave you short at tax time. At your request, the employer can withhold an extra amount from each fortnightly pay:

Fortnightly earningsExtra withholding per fortnight
$1,700 to $5,199$12
$5,200 to $7,249$27
$7,250 and over$48

Frequently asked questions

How much tax do I pay per fortnight in Australia?

It depends on your pay and whether you claimed the tax-free threshold. The table above shows ATO withholding at common fortnightly amounts for 2026–27.

How do I calculate tax on my fortnightly pay?

Halve your fortnightly pay, ignore the cents, apply the ATO weekly formula for your scale, round to the dollar and double the result. The calculator above does this with the 2026–27 coefficients.

Why is my fortnightly tax always an even number?

The ATO works out fortnightly withholding as the rounded weekly amount multiplied by two, so the result is always an even whole number of dollars.

What is the fortnightly tax-free threshold?

The ATO puts the $18,200 tax-free threshold at about $700 a fortnight. With the threshold claimed, no tax is withheld from fortnightly pay up to $728 in 2026–27.

Does a 27-pay year mean I will owe tax?

Not always, but the extra pay means withholding can fall a little short of your tax. The ATO publishes extra amounts your employer can withhold each fortnight if you ask.

Sources

Figures are taken from official government publications and were last reviewed on 2026-10-03.

  1. ATO: Tax rates – Australian resident (Resident tax rates 2026–27 and 2025–26)
  2. ATO: Tax rates – foreign resident (Foreign resident tax rates 2025–26)
  3. ATO: Tax rates – working holiday makers (Working holiday maker tax rates 2025–26)
  4. ATO: Medicare levy reduction for low-income earners (Table: Medicare levy thresholds for a single individual, 2025–26)
  5. ATO: Medicare levy reduction – family income (family taxable income thresholds 2025–26, +$4,338 per dependent child)
  6. ATO: Medicare levy surcharge income, thresholds and rates (MLS income thresholds and rates for 2026–27 and 2025–26)
  7. ATO: Low income tax offset ($700 max; −5c per $1 over $37,500; −1.5c per $1 over $45,000; nil from $66,667)
  8. ATO: Seniors and pensioners tax offset (SAPTO rates and rebate income thresholds for 2025–26; 12.5c per $1 reduction)
  9. ATO: Study and training loan repayment thresholds and rates (Table 1: 2026–27, Table 2: 2025–26)
  10. ATO: Schedule 1 (NAT 1004) – Using a formula (x = whole dollars + 99c; round to nearest dollar, 50c up)
  11. ATO: Personal income tax – new tax cuts for every Australian taxpayer (2026–27 SAPTO thresholds)
  12. ATO: Schedule 15 – Tax table for working holiday makers (Table A: rates for 2026–27, payments from 1 July 2026)
  13. ATO: Schedule 1 – Statement of formulas for calculating amounts to be withheld (NAT 1004), payments from 1 July 2026 – weekly coefficients
  14. ATO: Schedule 1 (NAT 1004) – Withholding amounts sample data, weekly (from 1 July 2026)
  15. ATO: Schedule 8 – Statement of formulas for calculating study and training support loans components (NAT 3539), payments from 1 July 2026
  16. ATO: Key super rates and thresholds – Contributions caps (Table 1.1 concessional, Table 4 non-concessional)
  17. ATO: Understanding concessional and non-concessional contributions (concessional contributions taxed in the fund at 15%)
  18. ATO: Key super rates and thresholds – Division 293 tax (Table 7: $250,000 threshold, 15% rate)
  19. ATO: Key super rates and thresholds – Super guarantee (Table 21 SG %, Tables 23–24 maximum contribution base)
  20. ATO: Key super rates and thresholds – Government contributions (Table 25 co-contribution thresholds; LISTO)
  21. ATO: Low income super tax offset (15% of concessional contributions, max $500, income $37,000 or less)
  22. ATO: Key super rates and thresholds – Transfer balance cap (Table 26)
  23. ATO: Key super rates and thresholds – Payments from super (Table 12 preservation age)
  24. ATO: Key super rates and thresholds – Employment termination payments (Table 17 ETP cap, Table 20 genuine redundancy limits)
  25. ATO: How ETP components are taxed (17%/32% incl. Medicare; $180,000 whole-of-income cap; 45% + 2% above cap)
  26. ATO: How GST works (10% rate)
  27. ATO: Registering for GST ($75,000 / $150,000 non-profit; taxi or limousine travel incl. ride-sourcing regardless of turnover)
  28. ATO: CGT discount (50% individuals and trusts, 33.33% complying super funds, 12-month ownership)
  29. ATO: Tax reform – Reforming negative gearing and capital gains tax (applies from 1 July 2027)
  30. ATO: Changes to company tax rates (25% base rate entity, $50m aggregated turnover, 2021–22 and future years)
  31. ATO: Company tax rates 2025–26
  32. ATO: Instant asset write-off for eligible businesses (Table 1: $20,000, turnover under $10 million)
  33. ATO Small business newsroom: $20,000 instant asset write-off here to stay (permanent from 1 July 2026)
  34. ATO: Small business income tax offset (16%, max $1,000, turnover under $5 million, 2021–22 onwards)
  35. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2025 – $948.00/week, $24.95/hour, casual $31.19)
  36. Fair Work Ombudsman: Minimum wage increase starts today (1 July 2026 – $1,004.90/week, $26.44/hour, casual $33.05)
  37. Fair Work Commission: Annual Wage Review 2026 ([2026] FWCFB 3500, announced 2 June 2026)
  38. ATO: Tax tables – July 2026 updates (NAT 1005 weekly, NAT 1006 fortnightly, NAT 1007 monthly)
  39. ATO: Fortnightly tax table (NAT 1006) – payments from 1 July 2026, incl. 27 pays
  40. ATO: Multiple jobs or change of job
  41. ATO: Paper TFN declaration form for payees (NAT 3092) – questions 8 to 10