Medicare Levy Historical Rates

The medicare levy was introduced in 1983-84 at an annual rate of 1%. The levy for that year was 0.416% of taxable income, subject to phase-in calculation on lower incomes and a ceiling amount of $291.20.

Application of the levy which applies to the whole of taxable income (or adjusted income for the purposes of the MLS), has always been subject to low income exemptions and phase-in, and certain other exemptions most notably for taxpayers not entitled Medicare benefits (e.g. ADF members).

Percentage Rates – Historical Medicare Levy and Medicare Levy Surcharge

Medicare Levy Historical Rates
Tax Year% of taxable income if above low income thresholdHigh income no private hospital cover surcharge % of adjusted income if above the threshold (“MLS”)
2019-202%4 income tiers: 0%, 1%, 1.25%, 1.5%
2019-20 proposed* increase to fund NDIS but since abandoned*2.5%
2018-192%4 income tiers: 0%, 1%, 1.25%, 1.5%
2017-182%4 income tiers: 0%, 1%, 1.25%, 1.5%
2016-172%4 income tiers: 0%, 1%, 1.25%, 1.5%
2015-162%4 income tiers: 0%, 1%, 1.25%, 1.5%
2014-15 increase to fund NDIS2%4 income tiers: 0%, 1%, 1.25%, 1.5%
2013-141.5%4 income tiers: 0%, 1%, 1.25%, 1.5%
2012-131.5%4 income tiers: 0%, 1%, 1.25%, 1.5%
2011-121.5%1%
2010-111.5%1%
2009-101.5%1%
2008-091.5%1%
2007-081.5%1%
2006-071.5%1%
2005-061.5%1%
2004-051.5%1%
2003-041.5%1%
2002-031.5%1%
2001-021.5%1%
2000-011.5%1%
1999-20001.5%1%
1998-991.5%1%
1997-981.5%1%
1996-97 (gun buy-back surcharge 0.2%)1.7%
1995-96 increase to offset declining receipts1.5%
1993-941.4%
1992-931.25%
1991-921.25%
1990-911.25%
1989-901.25%
1988-891.25%
1987-881.25%
1986-87 Dec 19861.25%
1985-861%
1984-851%
Medicare Levy introduced 1 Feb 1984 @1% p.a.
For the 1983-84 year this was apportioned to 5 months @ 0.416%

 

Medicare Levy Low Income Thresholds 2016-17

Eligible for SAPTOLower thresholdUpper limit
Single$34,244$42,805
Family$47,670$59,587
Family income lower limit is increased by $3,356 for each additional child
All OtherLower thresholdUpper limit
Single$21,655$27,068
Family$36,541$45,676
Family income lower limit is increased by $3,356 for each additional child

 

Medicare Levy Low Income Thresholds 2015-16

Eligible for SAPTOLower thresholdUpper limit
Single$33,738$42,172
Family$ 46,966$58,707
Family income lower limit is increased by $3,306 for each additional child
All OtherLower thresholdUpper limit
Single$21,335$26,668
Family$36,001$45,001
Family income lower limit is increased by $3,306 for each additional child

 

Medicare Levy Low Income Thresholds 2014-15

Eligible for SAPTOLower thresholdUpper limit
Single$33,044$41,305
Family$46,000$57,500
Family income lower limit is increased by $3,238 for each additional child
All OtherLower thresholdUpper limit
Single$20,896$26,120
Family$35,261$44,076
Family income lower limit is increased by $3,238 for each additional child

 

Medicare Levy Low Income Thresholds 2013-14

Eligible for SAPTOLower thresholdUpper limit
Single$32,279$37,975
Family$46,000$54,117
Family income lower limit is increased by $3,156 for each additional child
All OtherLower thresholdUpper limit
Single$20,542$24,167
Family$33,693$39,638
Family income lower limit is increased by $3,094 for each additional child

 

Medicare Levy Low Income Thresholds 2011-12

Eligible for SATOLower thresholdUpper limit
Single$30,685$36,100
Family$44,500$52,352
Family income lower limit is increased by $3,007 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$30,451$35,824
Family$44,500$52,352
Family income lower limit is increased by $3,007 for each additional child
All OtherLower thresholdUpper limit
Single$19,404$22,828
Family$32,743$38,521
Family income lower limit is increased by $3,007 for each additional child

 

Medicare Levy Low Income Thresholds 2010-11

Eligible for SATOLower thresholdUpper limit
Single$30,685$36,100
Family$44,500$52,352
Family income lower limit is increased by $2,919 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$30,439$35,810
Family$44,500$52,352
Family income lower limit is increased by $2,919 for each additional child
All OtherLower thresholdUpper limit
Single$18,839$22,163
Family$31,789$37,398
Family income lower limit is increased by $2,919 for each additional child

 

Medicare Levy Low Income Thresholds 2009-10

Eligible for SATOLower thresholdUpper limit
Single$29,867$35,137
Family$43,500$51,176
Family income lower limit is increased by $2,865 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$27,697$32,584
Family$43,500$51,176
Family income lower limit is increased by $2,865 for each additional child
All OtherLower thresholdUpper limit
Single$18,488$21,750
Family$31,196$36,701
Family income lower limit is increased by $2,865 for each additional child

 

Medicare Levy Low Income Thresholds 2008-09

Eligible for SATOLower thresholdUpper limit
Single$ 29,867$35,137
Family$42,000$49,412
Family income lower limit is increased by $2,757 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$27,697$32,584
Family$42,000$49,412
Family income lower limit is increased by $2,757 for each additional child
All OtherLower thresholdUpper limit
Single$18,488$21,750
Family$30,025$35,323
Family income lower limit is increased by $2,757 for each additional child

 

Medicare Levy Low Income Thresholds 2007-08

Eligible for SATOLower thresholdUpper limit
Single$25,867$30,431
Family$37,950$44,647
Family income lower limit is increased by $2,682 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$22,922$26,967
Family$37,950$44,647
Family income lower limit is increased by $2,682 for each additional child
All OtherLower thresholdUpper limit
Single$17,309$20,363
Family$29,207$34,361
Family income lower limit is increased by $2,682 for each additional child

 

Medicare Levy Low Income Thresholds 2006-07

Eligible for SATOLower thresholdUpper limit
Single$24,867$29,255
Family$33,500$39,411
Family income lower limit is increased by $2,594 for each additional child
Eligible for Pensioner OffsetLower thresholdUpper limit
Single$21,637$25,455
Family$33,500$39,411
Family income lower limit is increased by $2,594 for each additional child
All OtherLower thresholdUpper limit
Single$16,740$19,694
Family$ 28,247$33,231
Family income lower limit is increased by $2,594 for each additional child

 

Medicare Levy Low Income Thresholds 2002-03

Individual IncomeLower thresholdUpper limit
Individual$15,062$16,283
Pensioner under age pension age$17,164$18,555
Married taxpayer with children and/or students
Family Income *Lower thresholdUpper limit
Married taxpayer with children and/or students$25,417$27,477
*Family income lower limit is increased by $2,334 for each additional child, upper limit by $2,523. No levy payable on incomes below the lower threshold. Levy on incomes over the lower threshold and below the upper limit is limited to 20% of the excess over the lower threshold amount.

 

Medicare Levy Surcharge Income Tiers and Rates

From 2012-13 to 2020-21

Base Tier (0%)SingleFamily
From 2014/15 to 2020/21$90,000 or less$180,000 or less
2013/14$88,000 or less$176,000 or less
2012/13$84,000 or less$168,000 or less
For each additional child add $1,500
Tier (1%)SingleFamily
From 2014/15 to 2020/21$90,001 – $105,000$180,001 – $210,000
2013/14$88,001 – $105,000$176,001 – $204,000
2012/13$84,001 – $97,000 $168,001 – $194,000
For each additional child add $1,500
Tier 2 (1.25%)SingleFamily
From 2014/15 to 2020/21$105,001 – 140,000 $210,001 – $280,000
2013/14$102,001 – $136,000$204,001 – 272,000
2012/13$97,001 – $130,000$194,001 – $260,000
For each additional child add $1,500
Tier 3 (1.5%)SingleFamily
From 2014/15 to 2020/21over $140,000 over $280,000
2013/14over $136,000over $272,000
2012/13over $130,000over $260.000
For each additional child add $1,500

 

Medicare Levy Surcharge Income Thresholds (Rate: 1%)

From 1996-97 to 2011-12

Medicare Levy Surcharge Income Thresholds (Rate: 1%)
1996-97 to 2007-08
Dependent studentsSingleFamily
0$50,000$100,000
1$100,000$100,000
2$101,500$101,500
3$103,000$103,000
4$104,500$104,500
5$106,000$106,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds (Rate: 1%)
2008-09
Dependent studentsSingleFamily
0$70,000$140,000
1$140,000$140,000
2$141,500$141,500
3$143,000$143,000
4$144,500$144,500
5$146,000$146,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds (Rate: 1%)
2009-10
Dependent studentsSingleFamily
0$73,000$146,000
1$146,000$146,000
2$147,500$147,500
3$149,000$149,000
4$150,500$150,500
5$152,000$152,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds (Rate: 1%)
2010-11
Dependent studentsSingleFamily
0$77,000$154,000
1$154,000$154,000
2$155,500$155,500
3$157,000$157,000
4$158,500$158,500
5$160,000$160,000
For each additional child add $1,500
Medicare Levy Surcharge Income Thresholds (Rate: 1%)
2011-12
Dependent studentsSingleFamily
0$80,000$160,000
1$160,000$160,000
2$161,500$161,500
3$163,000$163,000
4$164,500$164,500
5$166,000$166,000
For each additional child add $1,500

 

Sources and links:

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This page was last modified 2018-12-10