ATO Tax Rates 2017-2018 Year (Non-Residents)

The 2017-18 tax year starts on 1 July 2017 and ends on 30 June 2018.

Non-resident Tax Rates 2017-18

Taxable incomeTax on this income (new scale)
$0 – $87,00032.5c for each $1
$87,001 – $180,000$28,275 + 37c for each $1 over $87,000
$180,001 and over$62,685 + 45c for each $1 over $180,000


Non-residents do not pay the Medicare Levy.

Levy on higher income earners ends 30 June 2017.

The Temporary Budget Repair Levy of 2% of taxable incomes in excess $180,000 applied for 3 years from 1 July 2014, as an addition to the top marginal rate of 45%. The levy ceased on 30 June 2017.

[9 May 2017

The 2017 Budget announcements contained a number of measures directly affecting non-residents, including:

  • foreign and temporary tax residents to be denied access to the CGT main residence exemption from 7:30PM (AEST) on 9 May 2017, however existing properties held prior to this date will be grandfathered until 30 June 2019;
  • increasing the CGT withholding rate for foreign tax residents from 10 % to 12.5%, from 1 July 2017; and
  • reducing the CGT withholding threshold for foreign tax residents from $2 million to $750,000, from 1 July 2017.
  • The Government will introduce a 50% cap on foreign ownership in new developments through a condition on New Dwelling Exemption Certificates where the application was made from 7:30PM (AEST) on 9 May 2017.
  • Annual vacancy fees for foreign owners commenced with effect from from 7:30PM (AEST) on 9 May 2017. The 2017 budget measure levies an annual vacancy fee on foreign owners of residential real estate where residential property is not occupied or genuinely available on the rental market for at least 6 months in a 12 month period.  See Foreign Acquisitions and Takeovers Fees Imposition Amendment (Vacancy Fees) Bill 2017. The Australian Tax Office is to administer the charge. See more here.


This page was last modified 2017-11-15