為了幫助您快速了解正確的稅率或相關的起征點，以下是相關重要信息。本指南介紹的稅率，包括澳洲居民稅務稅率，稅額抵免，企業所得稅稅率，員工福利稅稅率和醫療保險稅率等。另外，還包括基本的醫療保險信息和外幣兌換信息。
個人所得稅稅率
Individual tax rates
|
居民納稅人所得稅稅率 （Individual tax rates for residents） |
||
| 2019-20 稅額 | ||
| Taxable income
應納稅所得額 |
Rate (%)稅率 |
Tax on this income
應納稅額 |
| $0 to $18,200 | 0 | Nil tax payable |
| $18,201 to $37,000 | 19 | 19c for each $1 over $18,200 |
| $37,001 to $90,000 | 32.5 | $3,572 plus 32.5c for each $1 over $37,000 |
| $90,001 to $180,000 | 37 | $20,797 plus 37c for each $1 over $90,000 |
| $180,001 and above | 45 | $54,097 plus 45c for each $1 over $180,000 |
| 2020-21 税额 | ||
| Taxable income
應納稅所得額 |
Rate (%)稅率 |
Tax on this income
應納稅額 |
| $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 |
|
非居民個人稅率 Individual tax rates for non-residents |
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| 2019-20 稅額 | ||
| Taxable income
應納稅所得額 |
Rate (%)稅率 | Tax on this income
應納稅額 |
| $0 to $90,000 | 32.5 | 32.5c for each $1 |
| $90,001 to $180,000 | 37 | $29,250 plus 37c for each $1 over $90,000 |
| $180,001 and above | 45 | $62,550 plus 45c for each $1 over $180,000 |
| 2021-21 稅額 | ||
| Taxable income
應納稅所得額 |
Rate (%)稅率 | Tax on this income
應納稅額 |
| $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年居民未成年應納稅所得稅稅率 2020-21 Resident minors’ tax rate on eligible taxable income |
|
| Taxable income
應納稅所得額 |
Tax on this income
應納稅額 |
| Up to $416 | Nil |
| $417 to $1,307 | 66% for the part over $416 |
| $1,308 and above | 45% on the entire amount |
|
2020-21非居民未成年應納稅所得稅稅率 2020-21 Non-resident minors’ tax rate on eligible taxable income |
|
| Taxable income
應納稅所得額 |
Tax on this income
應納稅額 |
| 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 |
稅額抵免
Tax Offsets
|
個人稅額抵免 Tax offsets for individuals |
|
| 2020-21低收入所得稅稅額抵免 | |
| Taxable income
應納稅所得額 |
Tax offset
稅額抵免 |
| 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 |
| 2020-21中低收入所得稅稅額抵免 | |
| Taxable income
應納稅所得額 |
Tax offset
稅額抵免 |
| Up to $37,000 | $255 |
| $37,001 to $48,000 | $255 plus 7.5c for each $1 over $37,000 |
| $48,001 to $90,000 | $1,080 |
| $90,001 to $126,000 | $1,080 less 3c for each $1 over $90,000 |
| $126,001 and above | Nil |
|
2020-21年澳大利亞老年人和養老金領取者稅額抵免 2020-21 Senior Australian and Pensioners Tax Offset (SAPTO) |
|||
| Family status
家庭情况 |
Maximum tax offset
最高抵稅限額 |
Shade-out income threshold | Cut-out income threshold |
| 單身 | $2,230 | $32,279 | $50,119 |
| 已婚或者事實婚姻（每人） | $1,602 | $28,974 | $41,790 |
| 因病分居（每人） | $2,040 | $31,279 | $47,599 |
| 註: 如果退稅收入每超過$1，抵消應享權利將減少12.5 c。當退稅收入達到上限時，則無權退稅。 | |||
企業所得稅稅率
Corporate tax rates
| 2020-21 Corporate entity tax rates
2020-21年公司稅率 |
Rate
稅率 |
| Private and public companies (base rate entities)
私營和公眾公司（BRE） |
26% |
| Private and public companies (other)
私營和公眾公司(其他) |
30% |
| Public trading trusts (base rate entities)
公开交易信托（BRE） |
26% |
| Public trading trusts (other)
公開交易信托（其他） |
30% |
| Life Insurance companies | |
| Ordinary class | 30% |
| Complying superannuation class | 15% |
| Non-profit companies (base rate entities)
非營利性公司（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)
非營利性公司（其他類別） |
|
| First $416 taxable income | Nil |
| Taxable income $417 to $915 | 55% of excess over $416 |
| Taxable income $916 and above | 30% |
員工福利稅 – 稅率和限額
FBT rates and thresholds
| FBT and gross-up rates | |||
| FBT year | Rate稅率 | 類别1 | 類别2 |
| 2019-20 | 47% | 2.0802 | 1.8868 |
| 2020-21 | 47% | 2.0802 | 1.8868 |
| Car fringe benefits 汽車附加福利稅 | ||||
| The statutory fraction is 20%
法定分數為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 2020 | 55c | 66c | 16c | |
| 31 March 2021 | 56c | 67c | 17c | |
| Record keeping exemption
備存紀錄豁免 |
||||
| 2020-21 $8,853 | 2019-20 $8,714 | |||
| FBT – Benchmark interest rate
FBT基準利率 |
||||
| 2020-21 4.80% | 2019-20 5.37% | |||
| Car parking threshold
停車費限額 |
||||
| 2020-21 $9.15 | 2019-20 $8.95 | |||
| Division 7A – Benchmark interest rate
股東貸款協議基準利率 |
|
| 2020-21 4.52% | 2019-20 5.37% |
| Improvement threshold | |
| 2020-21 $155,849 | 2019-20 $153,093 |
| Cents per km car rates
車輛每公裏費率 |
|
| 2020-21 72c per km | 2019-20 68c per km |
| Motor vehicles 機動車輛 | 2020-21 | 2019-20 |
| Luxury car tax limit
豪華汽車稅限額 |
$68,740 | $67,525 |
| Fuel efficient luxury car tax limit
燃油經濟型豪華轎車稅率限製 |
$77,565 | $75,526 |
| Car depreciation limit
車輛折舊限額 |
$59,136 | $57,581 |
| Maximum input tax credit claim for cars
汽車最大進項稅收抵免 |
$5,376 | $5,234 |
醫療保險 Medicare
| 2020-21 Medicare levy
2020-21年醫療保險應征費 |
| Levy is 2% of an individual’s taxable income.
應征稅是個人應納稅收入的2% |
| 2019-20 Medicare levy for families with dependants
2019-20 年有贍養者家庭醫療保險征費 |
|||
| Number of dependants
（贍養者數量） |
Family taxable income $ 家庭應納稅收入 | ||
| Nil levy payable
無須繳付征款 |
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 |
| 2019-20 Medicare levy surcharge
2019-20 年醫療保險征費附加稅 |
||
| Income*: Single
收入 * : 單身 |
Income*: Family**
收入: 家庭 |
Rate 稅率 |
| $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% |
| 包括應納稅收入，應報告的附加福利，應報告的超級繳款，凈投資損失，免除外國收入和任何凈額的家庭信托分配稅。* * 在第一個受撫養子女之後，每增加一個受撫養子女的門檻增加1500美元。 | ||
| 2019-20 Medicare levy reduction threshold
2019-20 年醫療保險征費附加稅減免 |
|
| Taxable income | Medicare levy payable |
| $0 to $22,801 | Nil |
| $22,802 to $28,501 | 10% of excess over $22,801 |
| $28,502 & above | 2% of taxable income |
| 2019-20 Medicare levy threshold: Individuals who qualify for the SAPTO | |
| Taxable income | Medicare levy payable |
| $0-$36,056 | Nil |
| $36,057-$45,069 | 10% of excess over $36,056 |
| $45,070 & above | 2% of taxable income |
外幣匯率表 （稅務用）
Foreign currency exchange rates
|
Foreign currency exchange rates for the financial year ended 30 June 2020 2020財年外幣匯率 |
|||
| 國家 | 平均匯率 | 年終匯率 | 幣種 |
| 相當於1澳元的外幣 | |||
| 中國 | NA | 4.8523 | Yuan |
| 歐元區 | 0.6217 | 0.6111 | Euro |
| 日本 | 74.3606 | 73.9400 | Yen |
| 新西蘭 | 1.0736 | 1.0703 | NZ dollar |
| 新加坡 | 0.9512 | 0.9576 | Singapore dollar |
| 英國 | 0.5462 | 0.5586 | Pound sterling |
| 美國 | 0.6878 | 0.6863 | US dollar |
| 可前往ATO官網查詢全表 | |||
學習和培訓貸款償還門檻
Study and training loan repayment thresholds
|
2020-21學習和培訓貸款償還門檻 HELP, VSL, SFSS, SSL, ABSTUDY SSL AND TSL |
|
| HELP repayment income | Rate |
| Below $46,620 | Nil |
| $46,620 to $53,826 | 1.0% |
| $53,827 to $57,055 | 2.0% |
| $57,056 to $60,479 | 2.5% |
| $60,480 to $64,108 | 3.0% |
| $64,109 to $67,954 | 3.5% |
| $67,955 to $72,031 | 4.0% |
| $72,032 to $76,354 | 4.5% |
| $76,355 to $80,935 | 5.0% |
| $80,936 to $85,792 | 5.5% |
| $85,793 to $90,939 | 6.0% |
| $90,940 to $96,396 | 6.5% |
| $96,397 to $102,179 | 7.0% |
| $102,180 to $108,309 | 7.5% |
| $108,310 to $114,707 | 8.0% |
| $114,708 to $121,698 | 8.5% |
| $121,699 to $128,999 | 9.0% |
| $129,000 to $136,739 | 9.5% |
| $136,740 and above | 10.0% |
註: 所有信息采集與2020年10月8日，稅率及限額可能變更。
Disclaimer: 本文僅作參考，卓誠立和會計師事務所建議您咨詢相關專業人士。
