OpenTaxCalculator

Net to Gross Income Calculator 2026–27

Work backwards from the take-home pay you want to the gross income that produces it. For weekly, fortnightly and monthly pay the calculator reverses the ATO's 2026–27 withholding formulas exactly; for a yearly figure it reverses the tax you are assessed, including the Medicare levy and HELP.

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

Gross pay needed per fortnight$3,142.00$81,692 a year before tax · plus $9,803 super · 2026–27
Gross per fortnight$3,142.00
PAYG withholding$642.00
Net per fortnight$2,500.00
Equivalent annual salary$81,692
Hourly at 38 h/week$41.34
Assessed tax for the year (at lodgment)$16,661
Withheld over the year$16,692
Expected refund$31
Take-home: $65,000 (79.6%)Tax withheld: $16,692 (20.4%)
  • Take-home $65,000 79.6%
  • Tax withheld $16,692 20.4%

Your result is ready

Related

Why there is no simple net-to-gross percentage

Going from gross to net is easy: subtract tax. Going from net to gross is harder because the tax depends on the gross amount you are trying to find. With rates of nil, 15%, 30%, 37%, 45% plus the 2% Medicare levy, each extra dollar of take-home costs a different amount of gross pay depending on your income. You cannot simply divide by "one minus the tax rate".

The calculator solves it by search: it tries gross amounts until the ATO withholding formula leaves exactly the net pay you entered, then reports the smallest gross that does. Because the ATO formulas work on whole dollars, the answer is exact to the dollar.

Worked example: $2,500 a fortnight take-home

To take home $2,500 a fortnight in 2026–27 with the tax-free threshold claimed, you need $3,142.00 gross: $642 is withheld. That is about $81,692 a year, plus $9,803 super. Your situation changes the answer:

SituationGross per fortnightTax withheldAnnual salary
Tax-free threshold claimed (scale 2)$3,142.00$642$81,692
With a HELP debt$3,274.00$774$85,124
No tax-free threshold, second job (scale 1)$3,466.00$966$90,116
Foreign resident (scale 3)$3,570.00$1,070$92,820

Net to gross table

Gross pay needed for common take-home amounts in 2026–27, tax-free threshold claimed, no study loan:

Net payGross payTax withheldEquivalent annual salary
$1,000 a week$1,203.00$203$62,556
$1,500 a week$1,939.00$439$100,828
$2,000 a fortnight$2,406.00$406$62,556
$3,000 a fortnight$3,878.00$878$100,828
$5,000 a month$6,196.00$1,196$74,352
$8,000 a month$10,609.00$2,609$127,308

Annual income from net: withholding vs assessed tax

Pick "Year" to reverse the tax you are actually assessed when you lodge, rather than what comes out of each pay. That figure includes the low income tax offset, the Medicare levy (with the low-income reduction) and, if you tick it, your HELP repayment. To end the year with $70,000 after tax you need a salary of about $89,000.

The two methods usually differ by a few hundred dollars because offsets are not applied in the pay-by-pay formulas. If you are negotiating a salary or checking a visa or loan requirement stated as an after-tax amount, the annual figure is the more accurate one.

When you need a net to gross conversion

  • You know what you need to take home to cover rent and bills, and want to know what salary to ask for.
  • An employer offers a net amount, for example for an overseas or relocation assignment, and payroll needs the gross figure to report through Single Touch Payroll.
  • A job ad quotes a "package" that includes 12% super. Divide by 1.12 to get the base salary before running the numbers.
  • You are comparing a contractor rate with a salary. Use the contractor pay calculator, which also prices in leave, public holidays and super.

Frequently asked questions

How do I convert net pay to gross pay?

There is no single gross-up percentage because tax is progressive. Find the gross amount whose tax withheld leaves your net figure; the calculator searches the ATO tables for the exact dollar.

How do I calculate gross pay from net pay?

Find the gross amount whose tax leaves your net figure. In 2026–27, $2,500 a fortnight net needs $3,142.00 gross with the tax-free threshold claimed.

What is income from net?

It is a search for the gross income behind a take-home amount, the reverse of a pay calculator. It is often needed for salary negotiations or loan applications.

Is the gross-up the same every year?

No. The tax tables change on 1 July. In 2026–27 the 15% rate on income from $18,201 to $45,000 lowers the gross needed for the same net compared with last year.

Does net pay include super?

No. Super is paid by your employer into your fund on top of your gross pay, so it is not part of either figure.

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. Fair Work Ombudsman: Pay slips (gross and net pay, within 1 working day of pay day)