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.
Your numbers
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Total invoiced this financial year. Gross, not net.
Cents-per-km mileage, indemnity, AHPRA registration, training, phone, home-office apportionment, etc.
Personal deductible (concessional) contributions, up to the $30,000 cap. Reduces your taxable income.
Estimate
2026/27- Gross income
- $75,000
- Deductible expenses
- −$5,000
- Concessional super
- −$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. Does not model HECS/HELP repayments, the Medicare levy surcharge, employment or rental income, or PSI attribution. Check with a registered tax agent before making financial decisions.
How it works
Sole-trader locum healthcare professionals in Australia pay income tax on their business profit (income minus deductions), plus the 2% Medicare levy on their taxable income. This calculator applies the 2026-27 financial year rules to your figures and shows a take-home estimate.
Income tax: the ATO resident rates apply a $18,200 tax-free threshold, then marginal brackets that rise with income. The calculator also applies the low income tax offset. The Medicare levy surcharge for higher earners without private hospital cover is not modelled here.
Medicare levy: 2% of taxable income for most residents, with a low-income reduction that lowers or removes it near the threshold. It is collected through your tax return alongside income tax.
Super contributions: personal concessional (deductible) super contributions reduce your taxable income, so a $10,000 contribution at a 37% marginal rate saves roughly $2,200 in tax after the 15% contributions tax the fund pays. They count toward the $30,000 concessional cap and aren't modelled here. Claim them via a notice of intent with your fund.
Frequently asked questions
What income tax do locums pay in 2026-27?
Sole-trader locums pay the ATO resident income tax rates on their taxable income. The first $18,200 is tax-free, then income is taxed in marginal brackets that rise with income. Taxable income = income minus allowable deductions minus any deductible personal super contributions. On top of income tax, most residents also pay the 2% Medicare levy.
What is the Medicare levy?
The Medicare levy is 2% of your taxable income and helps fund Australia’s public health system. A low-income reduction lowers or removes it near the threshold. Higher earners without an appropriate level of private hospital cover may also pay the Medicare levy surcharge (an extra 1% to 1.5%), which this calculator does not model.
Which expenses can I deduct?
The big ones are indemnity insurance (Avant, MIPS, MDA National), your AHPRA registration fee, college and association memberships (RACGP, ACRRM, AMA, ANMF, PSA, APA), car travel at the ATO 88c/km rate (up to 5,000 business km per car), training and CPD, a work-use share of phone and internet, working-from-home costs, and software like Sessional. Keep records for everything.
Do super contributions reduce my tax?
Yes. Personal concessional (deductible) super contributions reduce your taxable income, up to the $30,000 concessional cap (which includes any Super Guarantee paid for you). The fund pays 15% contributions tax on the way in, so the strategy suits income taxed above that rate. This calculator does not model super contributions; add them in your tax return.
Is this calculator accurate?
It’s a planning estimate that applies the current financial year’s rules to a single figure of sole-trader profit with the low income tax offset applied. It doesn’t model employment or rental income, capital gains, HECS/HELP repayments, the Medicare levy surcharge, or PSI attribution. Treat it as "within $500 for most single-source locum incomes". Check with a registered tax agent before making decisions with tax consequences.
Does it use the latest ATO rates?
Yes. The calculator applies the ATO resident income tax brackets and the Medicare levy for the selected financial year (1 July to 30 June). Each July, the new financial year’s figures are added so your estimate stays current.