# Working holiday maker tax rates and calculator 2026-27

Source: https://calculatax.com/tax/working-holiday-maker-tax-calculator/
Title: Working Holiday Maker Tax Rates 2026-27 + Calculator
Last updated: 2026-11-06

Working holiday maker tax rates for 2026-27 are 15% from the first dollar up to $45,000, then 30%, 37% and 45%. On $32,000, a 417 or 462 visa holder pays **$4,800** when their employer is registered with the ATO ([ATO Schedule 15 tax table for working holiday makers](https://www.ato.gov.au/tax-rates-and-codes/schedule-15-tax-table-for-working-holiday-makers)).

These rates replace the usual resident and foreign resident scales of [income tax in Australia](https://calculatax.com/tax/) for income you earn on a working holiday visa. They're often called backpacker tax.

| Default example: $32,000 of working holiday income | Amount |
|---|---|
| Tax at working holiday maker rates | $4,800.00 |
| Average tax rate | 15.00% |
| Take-home after tax | $27,200.00 |
| Withheld by an unregistered employer (30%) | $9,600.00 |
| Employer super at 12% (paid to your fund) | $3,840.00 |

*2026-27 working holiday maker tax on $32,000. Source: ATO Schedule 15; Calculatax calculation.*

## 15% from the first dollar up to $45,000

Working holiday makers pay 15% on every dollar up to $45,000. There's no tax-free threshold, so tax starts with the first dollar earned.

| Working holiday taxable income | Tax on this income |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |

*Working holiday maker tax rates for 2026-27 (unchanged from 2025-26). Source: ATO Schedule 15 and WHM rates page.*

Above $45,000 the rates match the resident brackets. The $6,750 base at $45,000 is simply 15% of $45,000.

The gap with residents is widest at low incomes. On $32,000, a working holiday maker takes home $27,200, while a resident takes home $30,231.10, a difference of $3,031.10. Most of that gap is the tax-free threshold.

## Registered and unregistered employers

An employer must register with the ATO as a working holiday maker employer to withhold at 15%. If it isn't registered, it must withhold at foreign resident rates: 30% from the first dollar up to $135,000. The [ATO guidance for employers of working holiday makers](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/hiring-a-new-worker/employers-of-working-holiday-makers) sets this out.

The higher withholding doesn't change your final tax.

| On $32,000 | Registered employer | Unregistered employer |
|---|---|---|
| Withheld | $4,800 | $9,600 |
| Tax at working holiday maker rates | $4,800 | $4,800 |
| Credited back when you lodge your return | Nil | The extra $4,800 |

The tax withheld on your payslip shows which rate is used. ABN Lookup doesn't show it, because the Australian Business Register treats working holiday maker registration as non-public.

Ask the employer to confirm it. If 30% is coming out and your employer should be registered, raise it with them first.

> **Two registered jobs in one year can cause the opposite problem.** Each employer withholds 15% of what it pays, without knowing your other income. With $30,000 from each of two jobs, $9,000 is withheld in total. Tax on $60,000 at working holiday maker rates is $11,250, because $15,000 sits above $45,000 at 30%, and the $2,250 gap becomes a bill when you lodge.

## Backpacker rates vs resident and foreign resident rates at $32,000 and $50,000

The table compares the same income under the three sets of rates.

| Income | Working holiday maker tax | Foreign resident tax | Resident tax, LITO and Medicare levy |
|---|---|---|---|
| $32,000 | $4,800 | $9,600 | $1,768.90 |
| $50,000 | $8,250 | $15,000 | $6,270.00 |
| Take-home on $32,000 | $27,200 | $22,400 | $30,231.10 |
| Take-home on $50,000 | $41,750 | $35,000 | $43,730.00 |

*2026-27 tax on $32,000 and $50,000 under working holiday maker, foreign resident and resident rates. Source: ATO; Calculatax calculation.*

On $50,000, a foreign resident pays $6,750 more than a working holiday maker. A resident pays $1,980 less, after the $18,200 tax-free threshold and the [low income tax offset (LITO)](https://calculatax.com/tax/low-income-tax-offset/), even though residents also pay the Medicare levy.

**$50,000 at working holiday maker rates**

| Step | Working | Amount |
|---|---|---|
| First $45,000 | 15% | +$6,750 |
| The $5,000 above it | 30% | +$1,500 |
| **Working holiday maker tax** |  | **$8,250** |

*That's an average rate of 16.50%.*

## Super you can claim back when you leave (DASP)

Employers pay super guarantee of 12% on qualifying earnings for working holiday makers, as for other employees. On $32,000 that's $3,840 paid into your super fund.

1. **Leave Australia and let your visa end.** You can claim your super as a departing Australia superannuation payment (DASP) after you've left and your visa has ended.
2. **Check for more than one super account.** If you worked for several employers, check before you claim, so none is missed.
3. **Apply online.** Applications are made online after departure.
4. **Expect tax on the payment.** The [DASP tax rate for working holiday makers](https://www.ato.gov.au/tax-rates-and-codes/key-superannuation-rates-and-thresholds/payments-from-super) is 65% on the taxed and untaxed elements, with no tax on any tax-free component.

## TFN, tax return and work expense claims

Apply for a tax file number (TFN) online through the ATO once you're in Australia with your visa and an address. If you don't give your employer a TFN, or show that you've applied for one, it must withhold at the no-TFN rate. That rate is 45% for foreign residents, which would be $14,400 withheld on $32,000.

Lodge a tax return after 30 June for each year you earn income here. It reconciles what was withheld with tax at working holiday maker rates and claims back any excess.

You can claim work-related expenses you paid and can prove, such as protective gear. The new $1,000 standard deduction from 2026-27 is limited to Australian residents, so most working holiday makers can't use it.

## What the backpacker calculator leaves out

The calculator applies working holiday maker rates to the income you enter. It doesn't test your residency, add other income, or apply deductions.

It doesn't estimate DASP, model income from before you held a working holiday visa, or check whether your employer is registered. For income earned on other visas, use the [foreign resident tax calculator](https://calculatax.com/tax/foreign-resident-tax-calculator/).

## Backpacker tax questions: residency, tax-free threshold, second-year visas, Medicare and TFNs

### Are working holiday makers tax residents?

Most are foreign residents for tax purposes, though some meet a residency test after a longer stay. The working holiday maker rates of 15% up to $45,000 usually apply either way. Residents from Chile, Finland, Germany, Israel, Japan, Norway, Turkey or the United Kingdom pay the lower of resident and WHM tax, because of a treaty non-discrimination clause. See the ATO's [taxation of Australian resident WHMs from NDA countries](https://www.ato.gov.au/individuals-and-families/coming-to-australia-or-going-overseas/coming-to-australia/taxation-of-australian-resident-whms-from-nda-countries).

### Can a working holiday maker claim the tax-free threshold?

No. Working holiday maker income is taxed from the first dollar, at 15% up to $45,000, with no $18,200 tax-free threshold. On $32,000 that means $4,800 of tax. A resident on the same income, with the threshold and the low income tax offset, would pay $1,768.90 including the Medicare levy.

### How much do backpackers get taxed in Australia?

Backpackers on 417 or 462 visas pay 15% on income up to $45,000 in 2026-27, then 30% up to $135,000. On $32,000 the tax is $4,800, and on $50,000 it's $8,250. An employer that isn't registered withholds 30% instead, and the excess comes back at tax time.

### Does a second-year visa or farm work change the tax rate?

No. A second or third working holiday visa, including one gained through specified work such as farm work, keeps you on the same working holiday maker rates. The first $45,000 is still taxed at 15%. Farm income is taxed the same as income from any other job.

### Do working holiday makers pay the Medicare levy?

Usually not. Most working holiday makers are foreign residents for tax purposes, and foreign residents pay no Medicare levy. If you're a resident but not entitled to Medicare, you can claim an exemption with a Medicare Entitlement Statement from Services Australia. Otherwise the 2% levy applies to your taxable income.

### How do I get a TFN on a working holiday visa?

Apply online through the ATO once you're in Australia with a valid visa and an address. It's free. Give the TFN to each employer on your TFN declaration. Without it, an employer must withhold 45%, which is $14,400 on $32,000 against $4,800 at working holiday maker rates.

*Estimates only, based on published rates for 2026-27. General information, not tax or financial advice.*

## Sources

- [ATO: Schedule 15 tax table for working holiday makers](https://www.ato.gov.au/tax-rates-and-codes/schedule-15-tax-table-for-working-holiday-makers)
- [ATO: Tax rates for working holiday makers](https://www.ato.gov.au/tax-rates-and-codes/tax-rates-working-holiday-makers)
- [ATO: Employers of working holiday makers](https://www.ato.gov.au/businesses-and-organisations/hiring-and-paying-your-workers/engaging-a-worker/hiring-a-new-worker/employers-of-working-holiday-makers)