Medicare Levy & Surcharge Calculator
The 2% Medicare levy and 1–1.5% surcharge — who pays, who's exempt, and how your residency status changes things.
Your Details
Tax resident
Medicare levy2% of taxable income
Low-income exemptionAt or below $28,011 (single)
Surcharge (no PHI)1–1.5% if income >$101k
Medicare accessFull access
Non-resident
Medicare levyExempt
SurchargeExempt
Medicare accessNo access
Health insuranceMust arrange own cover
Medicare Levy Surcharge Tiers (2025-26)
If you're an AU tax resident earning above $101,000 (single) or $202,000 (family) without adequate private hospital cover:
| Income (Single) | Income (Family) | Surcharge Rate |
|---|
Claiming exemption: To claim the Medicare levy exemption as a non-resident, lodge a Medicare levy exemption certificate (form) or claim the exemption in your tax return. The ATO checks your residency status.
Lifetime Health Cover (LHC): If you return to Australia after age 31 without continuous PHI, you'll face a 2% loading per year over 30 when you re-register. Time spent abroad may be exempt — check with your insurer.