Below you will find historical Medicare Levy low income thresholds for individuals and families.
For information on the Medicare Levy, including current rates and thresholds, please refer to Medicare Levy Income Thresholds.
The medicare levy is currently 2% of your taxable income, however you may be entitled to a reduction (or even pay no levy at all) if you meet certain low income thresholds.
Note that:
-
no Medicare Levy is payable below the threshold amount,
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a reduced Levy is payable in the phase-in range, and
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the full Medicare Levy is payable once you reach the cut-off.
2014 – 15
Individuals
Single Taxpayer | Threshold | Phase-in limit | 2% at or above |
Eligible for SAPTO | 33,044 | 33,045 – 41,305 | 41,306 |
All other taxpayers | 20,896 | 20,897 – 26120 | 26,121 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 2% at or above |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | |||
0 | 35,261 | 35,262 – 44,076 | 44,077 |
1 | 38,499 | 38,500 – 48,123 | 48,124 |
2 | 41,737 | 41,738 – 52,171 | 52,172 |
3 | 44,475 | 44,476 – 56,218 | 56,219 |
4 | 48,213 | 48,214 – 60,266 | 60,267 |
5 | 51,451 | 51,452 – 64,313 | 64,314 |
6 | 54,689 | 54,690 – 68,361 | 68,362 |
Each extra child | 3,238 | 4,048 | |
Taxpayer eligible for Seniors and Pensioners Tax Offset | |||
0 | 46,000 | 46,001- 57,500 | 57,501 |
1 | 49,238 | 49,239 – 61,547 | 61,548 |
2 | 52,476 | 52,477 – 65,595 | 65,596 |
3 | 55,714 | 55,715 – 69,642 | 69,643 |
4 | 58,952 | 58,953 – 73,690 | 73,691 |
5 | 62,190 | 62,191 – 77,737 | 77,738 |
6 | 65,428 | 65,429 – 81,785 | 81,786 |
Each extra child | 3,238 | 4,048 |
2013 – 14
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Eligible for SAPTO | 32,279 | 32,280 – 37,975 | 37,976 |
All other taxpayers | 20,542 | 20,543 – 24,167 | 24,168 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | |||
0 | 34,367 | 34,368 – 40,431 | 40,432 |
1 | 37,523 | 37,524 – 44,144 | 44,145 |
2 | 40.679 | 40,680 – 47,857 | 47,858 |
3 | 43,835 | 43,836 – 51,570 | 51,571 |
4 | 46,991 | 46,922 – 55,283 | 55,284 |
5 | 50,147 | 50,148 – 58,996 | 58,997 |
6 | 53,303 | 53,304 – 62,709 | 62,710 |
Each extra child | 3,156 | 3,713 | |
Taxpayer eligible for Seniors and Pensioners Tax Offset | |||
0 | 46,000 | 46,001 – 54,117 | 54,118 |
1 | 49,156 | 49,157 – 57,830 | 57,831 |
2 | 52,312 | 52,313 – 61,543 | 61,544 |
3 | 55,468 | 55,469 – 65,256 | 65,257 |
4 | 58,624 | 58,625 – 68,969 | 68,970 |
5 | 61,780 | 61,781 – 72,682 | 72,683 |
6 | 64,936 | 64,937 – 76,395 | 76,396 |
Each extra child | 3,156 | 3,713 |
2012 – 13
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Eligible for SAPTO | 32,279 | 32,280 – 37,975 | 37,976 |
All other taxpayers | 20,542 | 20,543 – 24,167 | 24,168 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above | |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | ||||
0 | 33,693 | 33,694 – 39,638 | 39,639 | |
1 | 36,787 | 36,788 – 43,278 | 43,279 | |
2 | 39,881 | 39,882 – 46,918 | 46,919 | |
3 | 42,975 | 42,976 – 50,558 | 50,559 | |
4 | 46,069 | 46,070 – 54,198 | 54,199 | |
5 | 49,163 | 49,164 – 57,838 | 57,839 | |
6 | 52,257 | 52,258 – 61,478 | 61,479 | |
Each extra child | 3,094 | 3,640 | ||
Taxpayer eligible for Seniors and Pensioners Tax Offset | ||||
0 | 46,000 | 46,001 – 54,117 | 54,118 | |
1 | 49,094 | 49,095 – 57,757 | 57,758 | |
2 | 52,188 | 52,189 – 61,397 | 61,398 | |
3 | 55,282 | 55,283 – 65,037 | 65,038 | |
4 | 58,376 | 58,377 – 68,677 | 68,678 | |
5 | 61,470 | 61,471 – 72,317 | 72,318 | |
6 | 64,564 | 64,565 – 75,957 | 75,958 | |
Each extra child | 3,094 | 3,640 | ||
2011 – 12
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Not eligible for Senior Australians or Pensioner Tax Offset | 19,404 | 19,404 – 22,828 | 22,829 |
Eligible for the Senior Australians Tax Offset | 30,685 | 30,686 – 36,100 | 36,101 |
Eligible for Pensioner Tax Offset Only | 30,451 | 30,452 – 35,824 | 35,825 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above | |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | ||||
0 | 32,743 | 32,744 – 38,521 | 38,552 | |
1 | 35,750 | 35,751 – 42,058 | 42,059 | |
2 | 38,757 | 38,758 – 45,596 | 45,597 | |
3 | 41,764 | 41,765 – 49,134 | 49,1335 | |
4 | 44,771 | 44,772 – 52,671 | 52,672 | |
5 | 47,778 | 47,779 – 56,209 | 56,210 | |
6 | 50,785 | 50,786 – 59,747 | 59,748 | |
Each extra child | 3,0007 | 3,538 | ||
Taxpayer eligible for Seniors and Pensioners Tax Offset | ||||
0 | 44,500 | 44,501 – 52,352 | 52,353 | |
1 | 47,507 | 57,508 – 55,890 | 55,891 | |
2 | 50,514 | 50,515 – 59,428 | 59,429 | |
3 | 53,521 | 53,522 – 62,965 | 62,966 | |
4 | 56,528 | 56,529 – 66,503 | 66,504 | |
5 | 59,535 | 59,536 – 70,041 | 70,042 | |
6 | 62,542 | 62,543 – 73,578 | 73,579 | |
Each extra child | 3,007 | 3,538 | ||
2010 – 11
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Not eligible for Senior Australians or Pensioner Tax Offset | 18,839 | 18,840 – 22,163 | 22,164 |
Eligible for the Senior Australians Tax Offset | 30,685 | 30,686 – 36,100 | 36,101 |
Eligible for Pensioner Tax Offset Only | 30,439 | 30,440 – 35,810 | 35,811 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above | |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | ||||
0 | 31,789 | 31,790 – 37,398 | 37,399 | |
1 | 34,708 | 34,709 – 40,832 | 40,833 | |
2 | 37,627 | 37,628 – 44,267 | 44,268 | |
3 | 40,546 | 40,547 – 47,701 | 47,702 | |
4 | 43,465 | 43,466 – 51,135 | 51,136 | |
5 | 46,384 | 46,385 – 54,569 | 54,570 | |
6 | 49,303 | 49,304 – 58,003 | 58,004 | |
Each extra child | 2,919 | 3,434 | ||
Taxpayer eligible for Seniors and Pensioners Tax Offset | ||||
0 | 44,500 | 44,501 – 52,352 | 52,353 | |
1 | 47,419 | 47,420 – 55,787 | 55,788 | |
2 | 50,338 | 50,339 – 59,221 | 59,222 | |
3 | 53,257 | 53,258 – 62,655 | 62,656 | |
4 | 56,176 | 56,177 – 66,089 | 66,090 | |
5 | 59,095 | 59,096- 69,523 | 69,524 | |
6 | 62,014 | 62,015 – 72,957 | 72,958 | |
Each extra child | 2,919 | 3,434 | ||
2009 – 10
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Not eligible for Senior Australians or Pensioner Tax Offset | 18,488 | 18,489 – 21,750 | 21,751 |
Eligible for the Senior Australians Tax Offset | 29,867 | 29,868 – 35,137 | 35,138 |
Eligible for Pensioner Tax Offset Only | 27,697 | 27,698 – 32,584 | 32,585 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | |||
0 | 31,196 | 31,197 – 36,701 | 36,702 |
1 | 34,061 | 34,062 – 40,071 | 40,072 |
2 | 36,926 | 36,927 – 43,442 | 43,443 |
3 | 39,791 | 39,792 – 46,812 | 46,813 |
4 | 42,656 | 42,657 – 50,183 | 50,184 |
5 | 45,521 | 45,522 – 53,554 | 53,555 |
6 | 48,386 | 48,387 – 56,924 | 56,925 |
Each extra child | 2,865 | 3,370 | |
Taxpayer eligible for Seniors and Pensioners Tax Offset | |||
0 | 43,500 | 43,501 – 51,176 | 51,177 |
1 | 46,365 | 46,366 – 54,547 | 54,548 |
2 | 49,230 | 49,231 – 57,917 | 57,918 |
3 | 52,095 | 52,096 – 61,288 | 61,289 |
4 | 54,960 | 54,961 – 64,658 | 64,659 |
5 | 57,825 | 57,826 – 68,029 | 68,030 |
6 | 60,690 | 60,691 – 71,399 | 71,400 |
Each extra child | 2,865 | 3,370 |
2008 – 09
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Not eligible for Senior Australians or Pensioner Tax Offset | 18,488 | 18,489 – 21,750 | 21,751 |
Eligible for the Senior Australians Tax Offset | 29,867 | 29,868 – 35,137 | 35,138 |
Eligible for Pensioner Tax Offset Only | 27,697 | 27,698 – 32,584 | 32,585 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | |||
0 | 30,025 | 30,026 – 35,323 | 35,324 |
1 | 32,782 | 32,783 – 38,567 | 38,568 |
2 | 35,539 | 35,540 – 41,810 | 41,811 |
3 | 38,296 | 38,297 – 45,054 | 45,055 |
4 | 41,053 | 41,054 – 48,297 | 48,298 |
5 | 43,810 | 43,811 – 51,541 | 51,542 |
6 | 46,567 | 46,568 – 54,784 | 54,785 |
Each extra child | 2,757 | 3,243 | |
Taxpayer eligible for Seniors and Pensioners Tax Offset | |||
0 | 42,000 | 42,001 – 49,412 | 49,413 |
1 | 44,682 | 44,683 – 52,675 | 52,676 |
2 | 47,364 | 47,365 – 55,722 | 55,723 |
3 | 50,046 | 50,047 – 58,877 | 58,878 |
4 | 52,728 | 52,729 – 62,032 | 62,033 |
5 | 55,410 | 55,411 – 65,187 | 65,188 |
6 | 58,092 | 58,093 – 68,342 | 68,343 |
Each extra child | 2,282 | 3,155 |
2007 – 08
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Not eligible for Senior Australians or Pensioner Tax Offset | 17,309 | 17,310 – 20,363 | 20,364 |
Eligible for the Senior Australians Tax Offset | 25,867 | 25,868- 30,431 | 30,432 |
Eligible for Pensioner Tax Offset Only | 22,922 | 22,923 – 26,967 | 26,968 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | |||
0 | 29,207 | 29,208 – 34,361 | 35,324 |
1 | 31,889 | 31,890 – 37,516 | 38,568 |
2 | 34,571 | 34,572 – 40,671 | 41,811 |
3 | 37,253 | 37,254 – 43,827 | 45,055 |
4 | 39,935 | 39,936 – 46,982 | 48,298 |
5 | 42,617 | 42,618 – 50,137 | 51,542 |
6 | 45,299 | 45,300 – 53,292 | 54,785 |
Each extra child | 2,682 | 3,243 | |
Taxpayer eligible for Seniors and Pensioners Tax Offset | |||
0 | 37,950 | 37,951 – 44,647 | 49,413 |
1 | 40,632 | 40,633 – 47,802 | 52,676 |
2 | 43,314 | 43,315 – 50,957 | 55,723 |
3 | 45,996 | 45,997 – 54,112 | 58,878 |
4 | 48,678 | 48,679 – 57,268 | 62,033 |
5 | 51,360 | 51,361 – 60,423 | 65,188 |
6 | 54,042 | 54,043 – 63,578 | 68,343 |
Each extra child | 2,682 | 3,155 |
2006-07
Individuals
Single Taxpayer | Threshold | Phase-in limit | 1.5% at or above |
Not eligible for Senior Australians or Pensioner Tax Offset | 16,740 | 16,741 – 19,694 | 19,695 |
Eligible for the Senior Australians Tax Offset | 24,867 | 24,868 – 29,255 | 29,256 |
Eligible for Pensioner Tax Offset Only | 21,637 | 21,638 – 25,455 | 25,456 |
Families
No. of dependent children |
Family income threshold |
Reduced Levy | 1.5% at or above |
Taxpayer not eligible for Seniors and Pensioners Tax Offset | |||
0 | 28,247 | 28,248 – 33,231 | 33,232 |
1 | 30,841 | 30,842 – 36,283 | 36,284 |
2 | 33,435 | 33,436 – 39,335 | 39,336 |
3 | 36,029 | 36,030 – 42,387 | 42,388 |
4 | 38,623 | 38,624 – 45,438 | 45,439 |
5 | 41,217 | 41,218- 48,490 | 48,491 |
6 | 43,811 | 43,812 – 51,542 | 51,543 |
Each extra child | 2,594 | 3,052 | |
Taxpayer eligible for Seniors and Pensioners Tax Offset | |||
0 | 33,500 | 33,501 – 39,411 | 39,412 |
1 | 36,094 | 36,095 – 42,463 | 42,464 |
2 | 38,688 | 38,689 – 45,515 | 45,516 |
3 | 41,282 | 41,283 – 48,567 | 48,568 |
4 | 43,876 | 43,877 – 51,518 | 51,519 |
5 | 46,470 | 46,471 – 54,670 | 54,671 |
6 | 49,064 | 49,065 – 57,722 | 57,723 |
Each extra child | 2,594 | 3,052 |