Bonus Tax Calculator

Calculate the actual tax impact of a bonus payment. See what you'll keep, what your employer withholds, and how HECS and MLS affect your bonus — for FY 2026-27, FY 2025-26 and FY 2024-25.

Your Salary & Bonus

$
$

Your $10,000 bonus will be taxed at an effective rate of

32.0%

You keep $6,800 after tax ($567/month)

You are in the $45,001–$135,000 bracket (30%)

Bonus Take-Home

$6,800

of $10,000 bonus

Tax on Bonus

$3,200

additional tax from bonus

Effective Bonus Rate

32.0%

Marginal Rate

30.0%

Employer Withholding

$3,224

at 32.2%

Tax-Time Adjustment

+$24

refund expected

Why Your Bonus Payslip Looks Different

Your employer will likely withhold $3,224 (32.2%) from your $10,000 bonus. However, the actual tax on the bonus is only $3,200 (32.0%). You'll get approximately $24 back when you lodge your tax return.

Before vs After Bonus Comparison

ComponentWithout BonusWith BonusDifference
Gross Salary$85,000$95,000+$10,000
Taxable Income$84,000$94,000+$10,000
Income Tax-$15,720-$18,720-$3,000
Medicare Levy-$1,680-$1,880-$200
Total Tax-$17,400-$20,600-$3,200
Net Take-Home Pay$67,600$74,400+$6,800
Effective Rate20.5%21.7%+1.2%

Bonus Tax in Australia: What You Actually Keep

How it works

In Australia, bonuses are taxed as ordinary income — there's no separate "bonus tax rate." When you receive a bonus, it's added to your base salary and the combined total is taxed through Australia's progressive bracket system.

The confusion arises because of withholding. Under ATO Schedule 5 Method A, an employer spreads the bonus across the year's pay periods, compares the applicable Schedule 1 or Schedule 8 withholding amounts, annualises the difference and caps the result at 47% of the bonus. Withholding is a prepayment; the final assessment still treats the bonus as ordinary income.

This calculator runs two full tax calculations — one on your base salary alone and one on your base salary plus bonus — then compares the results. The difference is the estimated final tax impact of the bonus. This captures bracket changes, LITO phase-outs, Medicare levy shade-in, marginal HELP repayments and MLS threshold crossings that a simple marginal-rate calculation would miss.

When to use this calculator

  • You've just been told you're getting a bonus and want to know what you'll actually take home
  • Your payslip shows a large tax deduction on a bonus payment and you want to understand why
  • You want to estimate your tax refund from bonus over-withholding
  • You have a HECS/HELP debt and want to see if the bonus pushes you into a higher repayment bracket
  • You're close to an MLS threshold and want to check if the bonus triggers the surcharge
  • You're comparing a bonus offer to a salary increase and want to see the after-tax difference
  • You're a manager or HR professional helping employees understand their bonus payments

Key concepts

Marginal rate vs effective rate on a bonus
Your marginal rate is the tax on your last dollar of income. Your effective bonus rate is the total extra tax caused by the bonus divided by the bonus amount. If your base salary is $125,000 and you get a $20,000 bonus, $10,000 remains in the 30% bracket and $10,000 falls into the 37% bracket, before Medicare, HELP and any offset effects.
Employer withholding on bonuses
The calculator uses ATO Schedule 5 Method A. It spreads the bonus across the selected pay frequency, compares the relevant Schedule 1 or Schedule 8 amounts, annualises that difference and applies the 47% cap. Your final refund or bill depends on your whole-year tax assessment.
Marginal HELP repayments on bonuses
HELP repayments are calculated on repayment income, which includes bonuses. In FY 2026-27, the compulsory repayment is marginal: 15 cents per dollar above $69,528, then 17 cents per dollar above $129,717, with the top band calculated as 10% of repayment income.
MLS threshold crossing
If you don't have private hospital cover and your income for MLS purposes is near the FY 2026-27 single threshold of $105,000, a bonus can push you above it. The MLS (1%–1.5%) can then apply to the relevant income for the period you were without cover, not just the amount above the threshold.
Bonus vs pay rise — the tax truth
A $10,000 bonus and a $10,000 pay rise produce the exact same tax outcome over a financial year. The only difference is cash flow timing: a pay rise spreads the income (and tax) evenly across pay periods, while a bonus concentrates it in one payment with higher upfront withholding. At tax time, both result in the same total tax. The real advantage of a pay rise is that it compounds in future years, while a bonus is typically one-off.

Worked example — "I got a $15,000 bonus on an $95,000 salary"

James earns $95,000 base salary and receives a $15,000 end-of-year bonus. He has a HECS debt and private health insurance.

Step 1 — Tax on base salary alone (FY 2026-27, resident, HELP, PHI):

ComponentWithout Bonus
Gross salary$95,000
Income tax−$18,720
Medicare levy (2%)−$1,880
HELP repayment−$3,671
Net take-home$70,729

Step 2 — Tax on base + bonus ($110,000):

ComponentWith Bonus
Gross salary$110,000
Income tax−$23,220
Medicare levy (2%)−$2,180
HELP repayment−$5,921
Net take-home$78,679

Step 3 — The bonus impact:

Amount
Bonus amount$15,000
Extra income tax−$4,500
Extra Medicare−$300
Extra HELP−$2,250
Total tax on bonus−$7,050
Bonus take-home$7,950
Effective bonus rate47.0%

What this tells James:

  • His $15,000 bonus has an estimated 47.0% combined assessment impact: 30% income tax, 2% Medicare levy and 15% marginal HELP repayment
  • With fortnightly pay and HELP selected, Schedule 5 Method A reaches its 47% cap, so estimated employer withholding on the bonus is also $7,050
  • The extra HELP repayment is $2,250 because each extra dollar remains in the 15% marginal HELP band
  • If James could salary sacrifice $5,000 of the bonus into super before it's paid, he'd save the difference between his marginal rate (30%) and the super contributions tax (15%) on that amount — roughly $750 in tax savings

Bonus Tax Calculator FAQ