Free locum tool | Tax record
Locum tax calculator
Estimate your take-home pay as a sole-trader locum healthcare professional in Australia. Covers the 2026-27 ATO resident tax brackets, the Medicare levy, deductions, and super contributions.
Interactive worksheet | 2026-27
Your numbers
Drag or type. Results update instantly.
Enter annual locum income in AUD before expenses. Confirm the appropriate income total with your tax agent.
Enter only amounts you have assessed as deductible with your tax agent. The calculator does not check eligibility.
Modelled as a personal deduction. The input limit is $32,500; remaining cap after other contributions and deduction eligibility are not checked.
Estimate
2026/27- Gross income
- $75,000
- Deductible expenses
- −$5,000
- Personal super entered
- −$0
- Taxable income
- $70,000
- Income tax (after LITO)
- −$11,520
- Medicare levy
- −$1,400
- Total tax
- −$12,920
- Take-home
- $57,080
Planning estimate only. Assumes Australian-resident, single-source self-employed income with the low income tax offset applied, and the Medicare levy at the ordinary single-person thresholds for someone without a spouse or dependants (not the seniors and pensioners thresholds). Does not model HELP repayments, Medicare levy surcharge, other income sources, PSI attribution, the small business income tax offset or taxes inside super. Check with a registered tax agent before making financial decisions.
See how your earnings could shape the year
Earnings: With Plus or Pro, see a forward earnings forecast and a suggested tax reserve based on your recorded shifts. These are planning estimates.
Method note | Tax estimate
How it works
Enter annual locum income, deductible expenses and personal deductible super in AUD. The calculator subtracts the latter two amounts to model taxable income, then estimates resident income tax and Medicare levy for the selected financial year. It cannot establish which deductions you can claim.
Income tax: the stored resident bands include the $18,200 tax-free threshold from the Income Tax Rates Act 1986, Schedule 7. The model also applies the low income tax offset. It does not combine other income sources or assess your residency.
Medicare levy: the model applies the 2% rate in Medicare Levy Act 1986 s6 with the stored single low-income threshold and phase-in. It does not assess all exemptions or family circumstances. The separate Medicare levy surcharge is not included.
Super contributions: the personal super input is included as a deduction in this estimate. The tool does not establish eligibility, check contributions across your funds or calculate taxes inside super. Confirm the amount and any deduction requirements with your fund, the ATO and a registered tax agent.
Reference notes | Tax questions
Frequently asked questions
What does the locum tax calculator calculate?
It subtracts entered expenses and personal super contributions from annual income, then applies the selected-year resident income tax bands, low income tax offset and Medicare levy calculation. The result shows estimated income tax, Medicare levy and take-home cash. It assumes the entered deductions are allowable and does not check supporting records.
What is the Medicare levy?
Medicare Levy Act 1986 s6 sets the levy rate at 2%. The calculator includes the single low-income threshold and phase-in recorded in its rules table. It does not assess all exemptions or family circumstances, and it does not model the separate Medicare levy surcharge. Discuss the full facts with a registered tax agent.
Which expenses should I enter?
Enter an annual total of expenses that you and your registered tax agent have identified as deductible. The tool does not decide whether an expense qualifies or how much relates to work. Keep supporting records and check the ATO guidance before treating an estimate as a deduction in a return.
Does it include personal super contributions?
Yes. The personal super input reduces the modelled taxable income and take-home cash. The input limit uses the selected-year general concessional cap. It does not check remaining headroom after employer contributions or salary sacrifice, carry-forward eligibility, deduction notices, fund contributions tax or Division 293. Review those matters with the ATO and a registered tax agent.
How should I use the estimate?
Use it to compare scenarios using the same assumptions. There is no accuracy guarantee. The model does not combine employment, rental or investment income, calculate capital gains or HELP repayments, or assess PSI attribution. It also omits the small business income tax offset. Your actual tax position depends on the full facts and review by a registered tax agent.
Which financial years can I choose?
The selector offers 2026/27 and 2025/26. Changing it selects the corresponding rules stored in the product and updates the estimate. The tool does not fetch live ATO rates or establish whether a future rule change applies to your circumstances. Check the selected year before comparing or discussing results.
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