Seniors Tax Calculator


Seniors Tax Calculator 2026-27

Income tax, the seniors and low income tax offsets (SAPTO and LITO) and the Medicare levy for the 2026-27 income year (1 July 2026 to 30 June 2027)


1. Choose the tax year




2. Single or couple?



3. Enter income for the year

$
Whole dollars. Commas are added for you.

$
Only used for the seniors offset (SAPTO). Add any reportable super contributions (including deductible personal contributions), reportable fringe benefits and net investment or rental losses. Leave at $0 if none.

Partner 1

$

$
Only used for the seniors offset (SAPTO). Add any reportable super contributions (including deductible personal contributions), reportable fringe benefits and net investment or rental losses. Leave at $0 if none.
Partner 2

$

$
Only used for the seniors offset (SAPTO). Add any reportable super contributions (including deductible personal contributions), reportable fringe benefits and net investment or rental losses. Leave at $0 if none.






How this calculator works
  • It assumes everyone entered is an Australian resident for tax, is Age Pension age (67 or older) and is eligible for the seniors and pensioners tax offset (SAPTO), and has no dependent children.
  • Income tax, the low income tax offset (LITO) and the Medicare levy are worked out on taxable income. SAPTO is worked out on rebate income: taxable income plus the "rebate income extras" (reportable super contributions, including deductible personal contributions; adjusted fringe benefits, which for most retirees is nil; and net financial investment and rental property losses). These figures are on your tax return and Notice of Assessment.
  • SAPTO and LITO reduce income tax only. They can bring income tax down to $0, but they are not refunded and they do not reduce the Medicare levy.
  • For couples, each partner's SAPTO is worked out on their own rebate income. A couple only qualifies if half their combined rebate income is under the couple cut-out. If one partner cannot use all their SAPTO, part of it moves to the other partner using the ATO formula: the full $1,602 less 15 cents for every dollar of that partner's taxable income over $6,000. That is why the amount moved is often much less than $1,602, even when the partner pays no tax. The Medicare levy uses the family income rules.
  • It does not include franking credits, the super income stream offset, other offsets, the Medicare levy surcharge, private health insurance or tax already withheld.


General information only, not personal advice. This calculator gives an estimate. The ATO works out your actual tax when you lodge your tax return. Check your own situation with the ATO or a registered tax agent before you make decisions.

Rates checked 28 October 2026 from ATO and Australian legislation

  • Tax rates: ATO, Tax rates for Australian residents (ato.gov.au/tax-rates-and-codes/tax-rates-australian-residents) and Income Tax Rates Act 1986, Schedule 7 Part I (Compilation 66, 1 July 2026).
  • Low income tax offset: ATO, Low income tax offset (ato.gov.au, last updated 8 June 2026).
  • SAPTO amounts, thresholds and transfer method: ATO, Seniors and pensioners tax offset (last updated 2 October 2026); ATO, T1 Seniors and pensioners tax offset 2025 (2024-25); ATO, Personal income tax: new tax cuts for every Australian taxpayer (2026-27 SAPTO thresholds); Income Tax Assessment (1936 Act) Regulation 2015, sections 9 to 12 (2024-25 and 2025-26) and Income Tax Assessment (1936 Act) Regulations 2025, sections 9 to 12 (2026-27).
  • Rebate income: ATO, Rebate income 2025 and Rebate income 2026 (individual tax return instructions); ATO, Income tests.
  • Medicare levy: ATO, Medicare levy reduction for low-income earners and Medicare levy reduction for family income (last updated 30 June 2026); Medicare Levy Act 1986 sections 3, 7 and 8 (Compilation 53, 1 July 2026), as amended by the Treasury Laws Amendment (More Cost of Living Relief) Act 2025, Schedule 2 (2024-25 amounts) and the Treasury Laws Amendment (Delivering an Efficient and Trusted Tax System) Act 2026, Schedule 5 (2025-26 amounts); ATO, myTax 2025 Medicare levy reduction or exemption.
  • Age Pension age (67): Services Australia, Who can get Age Pension.