ATO Tax Rates 2020-2021 Year (Non-Residents)

The 2020-21 tax year rates for non-residents were included in changes from the 2018 Budget tax rate adjustments taking effect in the years from 1 July 2018 through to 1 July 2024. The legislation is here.

The 2020-21 financial year runs from 1 July 2020 to 30 June 2021.

This tax table reflects adjusted rates as announced in the 2020-21 budget.

Non-residents Tax Scale 2020-21

Taxable income	Tax on this income
$0 – $120,000	32.5c for each $1
$120,001 – $180,000	$39,000 + 37c for each $1 over $120,000
$180,001 and over	$61,200 + 45c for each $1 over $180,000

Non-residents do not pay the Medicare Levy.

Foreign residents’ capital gains tax 

The 2017 budget measure to deny access to foreign and temporary tax residents to the CGT main residence exemption from 7:30PM (AEST) on 9 May 2017 excludes properties held prior to this date until 30 June 2020.

Further information for non residents

• Non resident tax rates (all years)
• Foreign Investment in Australia Policies
• Working Holiday Makers (Backpackers)
• Non resident children tax rates

This page was last modified 2021-06-17