Medicare levy low-income thresholds for 2025–2026 (May Federal Budget 2026)

For the 2025–2026 income year, the Medicare levy low-income threshold for singles has been increased to $28,011 (up from $27,222 for 2024–2025). For couples with no children, the family income threshold is $47,238 (up from $45,907 for 2024–2025). The additional amount of threshold for each dependent child or student is $4,338 (up from $4,216).

For single seniors and pensioners eligible for the seniors and pensioners tax offset (SAPTO), the Medicare levy low-income threshold is $44,268 (up from $43,020). The family threshold for seniors and pensioners is $61,623 (up from $59,886), plus $4,338 for each dependent child or student.