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） |
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| 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年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) |
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| 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 |
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| 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。
