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财年的各项主要税率和标准基准数几乎没变。

个人所得税率

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)
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
Number of dependants ^{（赡养者数量）}	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%