Medicare levy surcharge calculator

Your surcharge tier and amount for a year without private hospital cover, from the 2026–27 thresholds.

For 2026–27, the Medicare levy surcharge (MLS) applies to singles with income for MLS purposes above $105,000 (families above $210,000) who don't have an appropriate level of private patient hospital cover. The rate is 1% to 1.5%. For example, a single person with a taxable income of $115,000 and no hospital cover for the whole year pays $1,150 at tier 1 (1%). Enter your own figures below.

Income year2026-272025-26

Your situationSingleFamily (spouse or dependent child)

Your taxable income (AUD)

Reportable fringe benefits (on your income statement)

Total net investment losses (financial and rental)

Reportable super contributions

Spouse's income for MLS purposes

Dependent children

Surcharge for a full year without cover

$1,150

Tier 1 · 1%

Income for MLS purposes (tier test)

$115,000

Amount the rate applies to

$115,000

Surcharge threshold

$105,000

Next tier starts in

$8,001

• Single
• Family, one earner

The surcharge jumps at each tier because the rate applies to the whole amount, not just the part above the threshold.

Show the numbers as a table

Income for MLS purposes (all of it taxable income)	Single	Family, one earner
$0	$0	$0
$30,000	$0	$0
$60,000	$0	$0
$90,000	$0	$0
$120,000	$1,200	$0
$150,000	$1,875	$0
$180,000	$2,700	$0
$210,000	$3,150	$0
$240,000	$3,600	$2,400
$270,000	$4,050	$3,375
$300,000	$4,500	$3,750
$330,000	$4,950	$4,950
$350,000	$5,250	$5,250

Thresholds and rates 2026–27

Income for MLS purposes. The family threshold rises by $1,500 for each dependent child after the first.

Tier	Single	Family	Rate
Base tier	$105,000 or less	$210,000 or less	0%
Tier 1	$105,001 – $123,000	$210,001 – $246,000	1%
Tier 2	$123,001 – $164,000	$246,001 – $328,000	1.25%
Tier 3	$164,001 or more	$328,001 or more	1.5%

How it is worked out

• Your tier depends on your income for MLS purposes: taxable income, reportable fringe benefits, total net investment losses and reportable super contributions. If you have a spouse, your combined income is tested against the family threshold.
• The rate is applied to your taxable income plus reportable fringe benefits.
• You are treated as a family if you have a spouse or a dependent child. A child is your dependant if they are under 21, or 21 to 24 and studying full-time.
• This calculator assumes a full year without appropriate hospital cover. If you had cover or a spouse for only part of the year, your actual surcharge can differ; the ATO page covers those cases.
• The surcharge is separate from the 2% Medicare levy, which is shown in the take-home pay calculator.

Sources

• ATO: Medicare levy surcharge income, thresholds and rates (updated 22 June 2026)
• ATO: Family and dependants for Medicare levy surcharge purposes

Figures last checked against official sources: 2 November 2026 at 8:19 pm Sydney time. General information, not financial or tax advice.

Related calculators

Take-home pay calculatorIncome tax, low income tax offset and Medicare levy at resident rates.Hourly to annual salary converterHourly rate to yearly, monthly, fortnightly and weekly pay (or back), with take-home pay at 2026–27 rates.Pay rise calculatorHow much of a pay rise you keep after tax, per year, month and fortnight, at 2026–27 rates.

Terms on this page

ATO · Australian Taxation Office

The Australian Government agency that runs the tax and super systems.

AUD · Australian dollars

All amounts on this site are in Australian dollars unless stated.

MLS · Medicare levy surcharge

An extra levy for higher-income earners who don't have an appropriate level of private hospital cover.

All terms