Working Holiday Maker Tax (417/462)
Special tax rates apply to Working Holiday Maker visa holders. 15% flat rate up to $45,000, then standard non-resident rates apply.
Your Income
WHM Tax Rates (2024–25)
| Income Range | Rate | Tax on Range |
|---|
Employer registration: Your employer must be registered with the ATO as a Working Holiday Maker employer. If they're not registered, they must withhold at the non-resident rate (32.5%) from the first dollar — you may get a refund when you lodge your return, but it ties up your cash.
DASP for Working Holiday Makers
When you leave Australia permanently, you can claim your super as a DASP. But WHM visa holders face a 65% tax rate on the taxable component (vs 35% for other temporary residents).
65%
DASP tax rate for WHM
35%
DASP rate for other temp visas
Common Traps
- Changing visa: If you switch from WHM to another visa mid-year, your income is split — WHM rates apply to income earned while on the WHM visa, and standard rates apply to the rest.
- Multiple employers: Each employer should withhold at WHM rates — but make sure each is registered. Tax-free threshold does NOT apply to WHM visa holders.
- ABN income: If you work as a contractor (ABN), you're still subject to WHM rates. You must lodge a return and may owe quarterly instalments.
- Super: Employers must pay 11.5% SGC even for casual WHM workers. Claim via DASP after you leave (65% tax applies).
Lodge a tax return: You should lodge an Australian tax return for each year you work in Australia. Even if your employer withheld correctly, you may be entitled to deductions (work-related expenses, PPE, travel) that reduce your tax.