2022-2023财年税率和税收限额


本指南提供2022-2023财年的税率或相关的起征点的相关重要信息,让您更清晰的了解包括澳洲居民税务税率,税额抵免,企业所得税税率,员工福利税税率和医疗保险税率等。另外,还包括基本的医疗保险信息和主要外币汇率表。

2023 财年各项主要税率和标准基准数几乎没有变化。

个人所得税税率

Individual tax rates

居民纳税人所得税税率

Individual tax rates for residents

2022-23 税额
Taxable income

 

应纳税所得额

税率 (%) Tax on this income

 

应纳税额

$0 to $18,200 0 Nil tax payable
$18,201 to $45,000 19 19c for each $1 over $18,200
$45,001 to $120,000 32.5 $5,092 plus 32.5c for each $1 over $45,000
$120,001 to $180,000 37 $29,467 plus 37c for each $1 over $120,000
$180,001 and above 45 $51,667 plus 45c for each $1 over $180,000
2021-22 税额
Taxable income

 

应纳税所得额

Rate (%) 税率 Tax on this income

 

应纳税额

$0 to $18,200 0 Nil tax payable
$18,201 to$45,000 19 19c for each $1 over$18,200
$45,001 to$120,000 32.5 $5,092 plus 32.5c for each $1 over $45,000
$120,001 to$180,000 37 $29,467 plus 37c for each $1 over $120,000
$180,001 and above 45 $51,667 plus 45c for each $1 over $180,000

非居民个人税率

Individual tax rates for non-residents

2022-23 税额
Taxable income

 

应纳税所得额

Rate (%)税率 Tax on this income

 

应纳税额

$0 to $120,000 32.5 32.5c for each $1
$120,001 to $180,000 37 $39,000 plus 37c for each $1 over $120,000
$180,001 and above 45 $61,200 plus 45c for each $1 over $180,000
2020-21 税额
Taxable income

 

应纳税所得额

Rate (%)税率 Tax on this income

 

应纳税额

$0 to $120,000 32.5 32.5c for each $1
$120,001 to$180,000 37 $39,000 plus 37c for each $1 over $120,000
$180,001 and above 45 $61,200 plus 45c for each $1 over $180,000

2022-23居民未成年应纳税所得额税率

2022-23 Resident minors’ tax rate on eligible taxable income

Taxable income

 

应纳税所得额

Tax on this income

 

应纳税额

Up to $416 Nil
$417 to $1,307 66% for the part over $416
$1,308 and above 45% on the entire amount

2022-23非居民未成年人应纳税所得税税率

2022-23 Non-resident minors’ tax rate on eligible taxable income

Taxable income

 

应纳税所得额

Tax on this income

 

应纳税额

Up to $416 32.5% on the entire amount
$417 to $663 $135.20 + 66% for the part over $416
$664 and above 45% on the entire amount

税额抵免

Tax Offsets

个人税额抵免

Tax offsets for individuals

2022-23 低收入所得税税额抵免
Taxable income

 

应纳税所得额

Tax offset

 

税额抵免

Up to $37,500 $700
$37,501 to $45,000 $700 – (5% of excess over$37,500)
$45,001 to $66,667 $325 – (1.5% of excess over $45,000)
$66,668 and above Nil
2022-23 中低收入所得税税额抵免
Taxable income

 

应纳税所得额

Tax offset

 

税额抵免

Up to $37,000 $675
$37,001 to $48,000 $675 plus 7.5c for each $1 over $37,000
$48,001 to $90,000 $1,500
$90,001 to $126,000 $1,500 less 3c for each $1 over $90,000
$126,001 and above Nil

2022-23年澳大利亚老年人和养老金领取者税额抵免

2022-23 Senior Australian and Pensioners Tax Offset (SAPTO)

Family status

 

家庭情况

Maximum tax offset

 

最高抵税限额

Shade-out income threshold Cut-out income threshold
单身 $2,230 $32,279 $50,119
已婚或者事实婚姻(每人) $1,602 $28,974 $41,790
因病分居(每人) $2,040 $31,279 $47,599
注: 如果退税收入每超过$1,抵消应享权利将减少12.5 c。当退税收入达到上限时,则无权退税。

企业所得税税率

Corporate tax rates

2022-23 Corporate entity tax rates

 

2022-23年公司税率

Rate

 

税率

Private and public companies  (base rate entities)

 

私营和公众公司(BRE)

25%
Private and public companies (other)

 

私营及公众公司(其他)

30%
Public trading trusts  (base rate entities)

 

公开交易信托(BRE)

25%
Public trading trusts (other)

 

公开交易信托(其他)

30%
Life Insurance companies
  Ordinary class 30%
  Complying superannuation class 15%
Non-profit companies (base rate entities)

 

非营利性公司(BRE)

  First $416 of taxable income Nil
  Taxable income $417 to $832 55% of excess over $416
  Taxable income $833 and above 26%
Non-profit companies (other)

 

非营利性公司(其他类别)

  First $416 taxable income Nil
  Taxable income $417 to $915 55% of excess over $416
  Taxable income $916  and above 30%

员工福利税 – 税率和限额

FBT rates and thresholds 

   
FBT and gross-up rates  
FBT year Rate 税率 类别1 类别2
2022-23 47% 2.0802 1.8868
2021-22 47% 2.0802 1.8868
Car fringe benefits 汽车附加福利税
 
The statutory fraction is 20%

 

法定分数为20%

Taxable value of a fringe benefit of a motor vehicle other than a car (c/km basis)
FBT year ending FBT财年 0 to 2500cc Over 2500cc Motor- cycles
31 March 2023 58c 69c 17c
31 March 2022 56c 67c 17c
Record keeping exemption

 

备存纪录豁免

2022-23            $9,181 2021-22            $8,923
FBT – Benchmark interest rate

 

FBT基准利率

2022-23             4.52% 2021-22              4.52%
Car parking threshold

 

停车费限额

2022-23               $9.72 2021-22              $9.25
Division 7A – Benchmark interest rate

 

股东贷款协议基准利率

2022-23              4.77% 2021-22              4.52%
Improvement threshold 
2022-23         $162,899 2021-22        $156,784
Cents per km car rates

 

车辆每公里费率

2022-23     78c per km 2021-22     72c per km
Motor vehicles 机动车辆 2022-23 2021-22
Luxury car tax limit

 

豪华汽车税限额

$71,849 $69,152
Fuel efficient luxury car tax limit

 

燃油经济型豪华轿车税率限制

$84,916 $79,659
Car depreciation limit

 

车辆折旧限额

$64,741 $60,733
Maximum input tax credit claim for cars

 

汽车最大进项税收抵免

$5,885 $5,521

医疗保险 Medicare 

 
2022-23 Medicare levy 

 

2022-23 年医疗保险应征费

Levy is 2% of an individual’s taxable income.

 

应征税是个人应纳税收入的2%

2022-23 Medicare levy for families with dependants

 

2022-23 年有赡养者家庭医疗保险征费

Number of dependants

 

(赡养者数量)

Family taxable income $ 家庭应纳税收入
Nil levy payable

 

无须缴付征款

Reduced levy shade-in range(10% of excess over nil band) Normal 2% payable
0 To$38,474 $38,475  to $48,092 $48,093 and above
1 To$42,007 $42,008  to $52,508 $52,509 and above
2 To$45,540 $45,541  to $56,924 $56,925 and above
3 To$49,073 $49,074  to $61,340 $61,341 and above
4 To$52,606 $52,607  to $65,757 $65,758 and above
5 To$56,139 $56,140  to $70,173 $70,174 and above
6 To$59,672 $59,673  to $74,589 $74,590 and above
 
2022-23 Medicare levy surcharge

 

2022-23 年医疗保险征费附加税

Income*: Single

 

收入 * : 单身

Income*: Family** 

 

收入: 家庭

Rate 税率
$0-$90,000 $0-$180,000 0%
$90,001-$105,000 $180,001-$210,000 1%
$105,001-$140,000 $210,001-$280,000 1.25%
$140,001 & above $280,001 & above 1.5%
包括应纳税收入,应报告的附加福利,应报告的超级缴款,净投资损失,免除外国收入和任何净额的家庭信托分配税。* * 在第一个受抚养子女之后,每增加一个受抚养子女的门槛增加1500美元。
2022-23 Medicare levy reduction threshold

 

2022-23 年医疗保险征费附加税减免

Taxable income Medicare levy payable
$0 to $23,365 Nil
$23,365 to $29,206 10% of excess over $23,365
$29,206 & above 2% of taxable income
2022-23 Medicare levy threshold: Individuals who qualify for the SAPTO
Taxable income Medicare levy payable
$0-$36,925 Nil
$36,925-$46,157 10% of excess over $36,925
$46,157 & above 2% of taxable income
 

外币汇率表 (税务用)

Foreign currency exchange rates

Foreign currency exchange rates for the financial year ended 30 June 2020

2022财年外币汇率

国家 平均汇率 年终汇率 币种
相当于1澳元的外币
中国 NA 4.6849 Yuan
欧元区 0.6217 0.6440 Euro
日本 74.3606 85.1057 Yen
新西兰 1.0736 1.0666 NZ dollar
新加坡 0.9512 0.9869 Singapore dollar
英国 0.5462 0.5455 Pound sterling
美国 0.6878 0.7258 US dollar
可前往ATO官网查询全表

学习和培训贷款偿还门槛

Study and training loan repayment thresholds

2022-23 学习和培训贷款偿还门槛

HELP, VSL, SFSS, SSL, ABSTUDY SSL AND TSL

HELP repayment income Rate
Below $48,361 Nil
$48,361 to $55,836 1.0%
$55,837 to $59,186 2.0%
$59,187 to $62,738 2.5%
$62,739 to $66,502 3.0%
$66,503 to $70,492 3.5%
$70,493 to $74,722 4.0%
$74,723 to $79,206 4.5%
$79,207 to $83,958 5.0%
$83,959 to $88,996 5.5%
$88,997 to $94,336 6.0%
$94,337 to $99,996 6.5%
$99,997 to $105,996 7.0%
$105,997 to $112,355 7.5%
$112,356 to $119,097 8.0%
$119,098 to $126,243 8.5%
$126,244 to $133,818 9.0%
$133,819 to $141,847 9.5%
$141,848 and above 10.0%

注: 所有信息采集与2020年10月8日,税率及限额可能变更。

Disclaimer: 本文仅作参考,卓誠立和会计师事务所建议您咨询相关专业人士。

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