Working holiday makers (subclass 417 and 462) pay 15% tax on the first $45,000 they earn in a financial year (1 July to 30 June). Earnings above that are taxed at 30%, then 37% over $135,000 and 45% over $190,000. Without a Tax File Number your employer must take 45%.
Last checked: 25 October 2026
Working holiday maker tax rates 2026-27
| Taxable income | Tax rate |
|---|---|
| $0 to $45,000 | 15c for each $1 |
| $45,001 to $135,000 | $6,750 plus 30c for each $1 over $45,000 |
| $135,001 to $190,000 | $33,750 plus 37c for each $1 over $135,000 |
| $190,001 and over | $54,100 plus 45c for each $1 over $190,000 |
Check your employer is registered
Employers must register with the ATO to employ working holiday makers. A registered employer takes 15% from your pay. An unregistered employer must take tax at foreign resident rates, which is more. You can check an employer on the ABN Lookup website.
No Tax File Number?
If you do not give your employer a TFN, they must take 45%. If you have applied for one, you have 28 days to give it to them before the higher rate applies. See how to get a TFN.
Tax returns and refunds
- The financial year runs from 1 July to 30 June. Most people lodge a tax return between 1 July and 31 October.
- Because you are taxed at 15% from the first dollar, most working holiday makers do not get a big refund. You may get some money back if too much was taken, for example by an unregistered employer, or if you have work-related expenses.
- You can lodge yourself for free with myGov and the ATO. Be careful of agents charging high fees.
- Working holiday makers usually do not pay the Medicare levy.
Leaving Australia
You can claim your super back after you leave. It is taxed at 65%. See super.
Frequently asked questions
What is the backpacker tax rate in 2026?
Working holiday makers pay 15% on the first $45,000 earned in the 2026-27 financial year, 30% from $45,001 to $135,000, 37% to $190,000 and 45% above that.
Do backpackers get a tax refund in Australia?
Not usually a large one, because the 15% rate applies from the first dollar. You may get a refund if too much tax was taken, for example by an unregistered employer.
What happens if I work without a TFN?
Your employer must take 45% tax from your pay. Apply for a free TFN from the ATO as soon as you arrive.
Official sources: ATO: Schedule 15 working holiday makers ยท ATO: tax rates for working holiday makers. Rules change, so always check the official source before you apply or sign anything.