2026-27 thresholds
| Tier | Singles | Families | Rate |
|---|---|---|---|
| Base | $105,000 or less | $210,000 or less | 0% |
| Tier 1 | $105,001 – $123,000 | $210,001 – $246,000 | 1% |
| Tier 2 | $123,001 – $164,000 | $246,001 – $328,000 | 1.25% |
| Tier 3 | $164,001+ | $328,001+ | 1.5% |
Family thresholds rise by $1,500 for each dependent child after the first. Income for MLS includes taxable income, reportable fringe benefits, net investment losses and reportable super contributions. Hospital cover must have an excess of $750 or less (singles).
FAQ
What is the MLS threshold for 2026-27?
$105,000 for singles and $210,000 for families.
How much is the surcharge on $120,000?
$1,200 (1%) if you have no private hospital cover.
Sources (checked 6 November 2026): ATO, Medicare levy surcharge income, thresholds and rates (2026-27).