Single, no PHI, $110,000 (2026–27)
- MLS income $110,000 is above the single base ceiling $105,000 → Tier 1 — 1%.
- Medicare levy $2,200.00 (Full 2% individual).
- MLS $1,100.00; total $3,300.00.
🇦🇺 AustraliaAmount2026–27
Medicare Levy & MLS on $250,000
This page models Medicare levy and MLS for a single adult at $250,000 income for MLS purposes (2026–27), without private hospital cover. Estimated Medicare levy $5,000.00; MLS $3,750.00 (Tier 3 — 1.5%); total $8,750.00. With appropriate hospital cover, MLS falls to $0.00 (saves $3,750.00). Use the calculator below to switch to family status, add a spouse, or change the tax year.
By Sammy S. · Founder · AuthorUpdated for 2026
Your inputs
Income, family status & private health
A$
Also used as taxable income for the Medicare levy estimate. Add RFB and other ATO MLS add-backs when they apply.
Options
Educational estimate only. Does not model full levy exemptions, partial-year cover gaps, or private health premiums.
Levy + MLS (annual)
2026–27 (current)$8,750.00
Single
Medicare levy$5,000.00
MLS$3,750.00
MLS tierTier 3 — 1.5%
Levy bandFull 2% individual
Weekly$168.27
Monthly$729.17
How to use
1
Enter your income
Use income for MLS purposes in AUD (taxable income plus the ATO add-backs that apply to you).
2
Set family & cover
Choose single or family, spouse income and dependents if needed, and whether you have appropriate private hospital cover.
3
Review levy + MLS
See Medicare levy, MLS tier, PHI savings, and weekly / monthly totals for the selected year.
Who this helps
Employees near MLS tiersCheck whether a pay rise or RFB pushes you into Tier 1–3 and what MLS would cost without hospital cover.
Couples & parentsModel combined family income, dependent child threshold lifts, and each adult’s MLS on their own income.
PHI decision makersCompare MLS payable without cover to the tax saving if appropriate hospital cover zeros the surcharge.
2026–27 focus
Default year is 2026–27. Switch to 2025–26 to compare indexed MLS single and family ceilings side by side.
Methodology — Medicare Levy & MLS
Medicare levy and Medicare Levy Surcharge (MLS) estimates come from the income, family status, dependents, private hospital cover, and financial year you select — not a live ATO feed. Levy low-income shade-in and 2026–27 / 2025–26 MLS tiers match ATO tables. Below are the formulas, steps, exclusions, and worked examples from the same engine as the live calculator.
Last updated 2026-08-15. Open the live calculator.
Formulas
Full Medicare levy
Levy = taxable income × 2% when above the individual upper low-income threshold
Individual shade-in (s 7)
If taxable income is between individual lower and upper → (income − lower) × 10¢ per $1
Family reduction (s 8)
If family income is between family lower and upper → max(0, individual levy − (family upper − family income) × 8¢). Family income at or below the family lower threshold → $0
MLS tier
Tier from single or family income for MLS purposes (family thresholds + A$1,500 per dependent child after the first)
MLS amount
If no appropriate private hospital cover → your income for MLS purposes × tier rate (1% / 1.25% / 1.5%); otherwise $0
Total
Total = Medicare levy + MLS
Rounding
AUD amounts rounded to the nearest cent (2 decimal places)
Calculation steps
- Enter your income. ATO income for MLS purposes usually includes taxable income, reportable fringe benefits, net investment losses, reportable super, and exempt foreign employment income where applicable. (Income for MLS purposes / taxable income proxy (AUD))
- Set family status. Family status uses combined income for MLS tiers and family Medicare levy reduction. Dependents raise family MLS thresholds by A$1,500 after the first child. (Single · Family (+ spouse income & dependents))
- Private hospital cover. MLS only applies when you do not hold appropriate private patient hospital cover for the period. Extras-only cover is not enough. (Appropriate cover → MLS $0)
- Choose the financial year. MLS income tiers index each year. Levy low-income bands use the published ATO shade-in thresholds. (2026–27 · 2025–26)
- Review levy + MLS. See Medicare levy, MLS tier/rate, PHI savings if cover would zero MLS, and combined total. (Annual · weekly · monthly)
Worked examples
Family, 2 children, no PHI ($120,000 + spouse $100,000)
- Combined MLS income $220,000; thresholds include +$1,500 for the second child.
- Tier: Tier 1 — 1%; MLS on your income $1,200.00.
- Medicare levy $2,400.00; total $3,600.00.
ATO Ashton SAPTO family example
- Taxable income $49,700 + spouse $21,700 = family $71,400 with SAPTO thresholds.
- Engine Medicare levy $92.96 (ATO published calculator result $92.90; cent-rounding may differ by a few cents).
- Uses individual 10c shade-in, then family 8c reduction — not a single 10c family shade-in.
Exclusions
- Full Medicare levy exemptions (e.g. certain medical exemption cards) — not modeled
- Day-by-day private cover gaps within the year — cover is modeled as yes/no for the year
- Separate taxable income vs MLS income adjustments beyond the single income field
- State private health insurance rebates or premium costs
- HELP / HECS, income tax, or Super Guarantee
Official sources
- ATO — Medicare levy
2% levy and low-income reduction overview
- ATO — Medicare levy reduction (family income)
Family / SAPTO shade-in thresholds and dependent child increments
- ATO — Medicare levy surcharge income thresholds and rates
2026-27 single/family MLS tiers; +$1,500 per child after the first
Overview — $250,000
This page models Medicare levy and MLS for a single adult at $250,000 income for MLS purposes (2026–27), without private hospital cover. Estimated Medicare levy $5,000.00; MLS $3,750.00 (Tier 3 — 1.5%); total $8,750.00. With appropriate hospital cover, MLS falls to $0.00 (saves $3,750.00). Use the calculator below to switch to family status, add a spouse, or change the tax year.
Key takeaways
- $250,000 single, no PHI → levy $5,000.00 + MLS $3,750.00 = $8,750.00.
- MLS tier: Tier 3 — 1.5%.
- Weekly total ≈ $168.27; monthly ≈ $729.17.
- With hospital cover: total $5,000.00 (MLS $0.00).
- Same income under 2025–26 (no cover): MLS $3,750.00.
Results table
| Income (MLS purposes) | $250,000 |
| Medicare levy | $5,000.00 |
| MLS (no hospital cover) | $3,750.00 |
| MLS tier | Tier 3 — 1.5% |
| Total (levy + MLS) | $8,750.00 |
| Total with hospital cover | $5,000.00 |
| MLS saved by cover | $3,750.00 |
$250,000 — levy and MLS at a glance
This page models Medicare levy and MLS for a single adult at $250,000 income for MLS purposes (2026–27), without private hospital cover. Estimated Medicare levy $5,000.00; MLS $3,750.00 (Tier 3 — 1.5%); total $8,750.00. With appropriate hospital cover, MLS falls to $0.00 (saves $3,750.00). Use the calculator below to switch to family status, add a spouse, or change the tax year.
Effective Medicare levy rate on this vignette: 2%. Combined levy + MLS without cover: $8,750.00.
Private hospital cover comparison
Without cover, MLS is $3,750.00. With appropriate cover, MLS is $0.00 (saving $3,750.00).
Premium costs and rebates are not modeled — compare the MLS saving to your actual hospital policy quote.
Checklist
- Confirm this is income for MLS purposes, not cash salary alone
- Toggle private hospital cover in the calculator
- Try family status if you have a spouse or dependents
- Compare 2025–26 MLS tiers if you need the prior year
FAQ — $250,000
About $5,000.00 for a single adult (Full 2% individual).
$3,750.00 — Tier 3 — 1.5%.
MLS becomes $0.00; combined levy + MLS $5,000.00.
Other incomes
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