Australian tax · FY2022-23
Working holiday maker tax calculator
For 1 July 2022 to 30 June 2023 a working holiday maker pays 15% from the first dollar to $45,000, then 32.5% to $120,000, 37% to $180,000 and 45% above that. It applies to a 417 or 462 visa holder, foreign resident or not — except one who is an Australian resident for tax and a national of Chile, Finland, Germany, Israel, Japan, Norway, Turkey or the United Kingdom, who may be taxed as a resident: use the resident income tax calculator for them.
FY2022-23Other years
Calculator
This is an estimate, not advice. It applies the published rate to what you enter; whether the method suits your circumstances, and whether your records support the figures, is a question for your tax agent.
The FY2022-23 working holiday maker scale
Only the dollars on each step pay that rate
The pale steps show the tax brackets. Coral fills the slices your income reaches; the dashed line marks your income.
Ordinary working holiday maker scale: excludes Medicare and offsets. Resident treaty exceptions are explained below.
| Income band | Rate on this slice | Your income in band | Tax on this slice |
|---|---|---|---|
| $0 to $45,000 | 15% | $45,000.00 | $6,750.00 |
| Over $45,000 to $120,000 | 32.5% | $10,000.00 | $3,250.00 |
| Over $120,000 to $180,000 | 37% | $0.00 | $0.00 |
| Over $180,000 | 45% | $0.00 | $0.00 |
Each rate applies only to the slice inside its own band. There is no tax-free threshold on this scale and no Medicare levy with it. The exception above is the only way out of both: a working holiday maker taxed as a resident gets the threshold, and may pay the levy.
Working holiday maker tax at common incomes, FY2022-23
The tax on a 417 or 462 visa for the year, beside the ordinary foreign-resident scale. Pick an amount to open it above.
Who is on this scale
A holder of a 417 (Working Holiday) or 462 (Work and Holiday) visa, for the income earned while on it. For most working holiday makers it is decided by the visa, not by the residency test — a backpacker who has become a tax resident is usually still on this scale.
The one exception is a working holiday maker who is both an Australian resident for tax and a national of Chile, Finland, Germany, Israel, Japan, Norway, Turkey or the United Kingdom. Australia’s tax treaties with those countries have a non-discrimination article, so they may be taxed on the same basis as a resident Australian national instead: the resident rates with their tax-free threshold, possibly the low income tax offset, and possibly the Medicare levy. This page does not model that — use the resident income tax calculator. A national of one of those countries who is a foreign resident for tax stays on this scale.
Income earned on a different visa in the same year is not on this scale. A year that spans both produces a return with each part on its own rates, which is past what a one-box calculator can do.
The employer’s registration is worth real money
An employer must register with the ATO to withhold at 15%. One who has not must withhold at foreign-resident rates from the first dollar — on $55,000 that is the difference between $10,000 and $17,875.
The scale still applies at lodgement either way. Over-withholding is not lost; it comes back as a refund when the return goes in, which is the reason to lodge even on a season’s work.
Super, and what happens to it
Super is payable on this work like any other. On leaving Australia permanently a working holiday maker can claim it back as a departing Australia superannuation payment — which is taxed at its own rate, higher for a working holiday maker than for anyone else, and is not on the scale above.
It is a separate calculation from this page and worth getting advice on before the visa expires rather than after.
Preparing returns, not just your own?
BeforeMay builds the workpaper behind the return from the client’s own documents — including the visa and part-year facts that decide which scale applies.
Start a case freeWhere does client data go?
A$99 free to start. No card.
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