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 exemptionBelow $26,000 (single)
Surcharge (no PHI)1–1.5% if income >$93k
Medicare access✅ Full access
🟡 Non-Resident
Medicare levyExempt
SurchargeExempt
Medicare access❌ No access
Health insuranceMust arrange own cover
Medicare Levy Surcharge Tiers (2024–25)
If you're an AU tax resident earning above $93,000 (single) or $186,000 (family) without adequate private hospital cover:
| Income (Single) | Income (Family) | Surcharge Rate |
|---|---|---|
| $93,001–$108,000 | $186,001–$216,000 | 1.0% |
| $108,001–$144,000 | $216,001–$288,000 | 1.25% |
| $144,001+ | $288,001+ | 1.5% |
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.