Medicare levy surcharge calculator, 2026-27
For 2026-27 the Medicare levy surcharge applies above $105,000 for a single or $210,000 for a family, at 1%, 1.25% or 1.5% of income, if you do not hold appropriate private hospital cover. Enter your income for surcharge purposes and the days you were without cover to estimate it, using the ATO's thresholds.
Estimated surcharge, 2026-27
Enter an income to see it.
An estimate, not tax advice. The ATO charges the surcharge on taxable income plus reportable fringe benefits, a narrower base than the income used to set the tier, so the amount may be lower. It does not model exemptions or the spouse rule. Check with the ATO or a registered tax agent.
Medicare levy surcharge thresholds for 2026-27
| 2026-27 | Singles | Families | Surcharge |
|---|---|---|---|
| Base tier | $105,000 or less | $210,000 or less | 0% |
| Tier 1 | $105,001 to $123,000 | $210,001 to $246,000 | 1% |
| Tier 2 | $123,001 to $164,000 | $246,001 to $328,000 | 1.25% |
| Tier 3 | $164,001 or more | $328,001 or more | 1.5% |
Family thresholds rise by $1,500 for each dependent child after the first. A hospital policy only avoids the surcharge if its excess is $750 or less for one person, or $1,500 or less for any other policy. Extras-only cover never does. The surcharge applies only for the days without appropriate cover.
Sources: ATO, thresholds and rates; ATO, appropriate level of cover. Read 14 October 2026. The ATO's worked example (single, $117,000, no cover all year, $1,170) is pinned in the calculator's tests.
Common questions
Do I have to pay the Medicare levy surcharge?
Only if your income for surcharge purposes is above $105,000 as a single or $210,000 as a family in 2026-27 (plus $1,500 for each dependent child after the first) and you, your spouse and dependants do not hold appropriate private hospital cover. Source: the ATO.
How much is the Medicare levy surcharge?
1%, 1.25% or 1.5% of income, depending on the tier. A single on $117,000 with no hospital cover all year pays 1%, or $1,170, the ATO's own example for 2026-27.
Does extras cover avoid the surcharge?
No. Only hospital cover counts, and only if its excess is $750 or less for one person, or $1,500 or less for any other policy.
What counts as income for the surcharge?
Taxable income plus reportable fringe benefits, reportable super contributions and net investment losses, for you and your spouse if you have one. The surcharge itself is then charged on taxable income plus reportable fringe benefits.
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General information and an estimate only, not financial or tax advice. How this section is regulated.