190 Visa Tax Calculator Australia: Complete Tax Guide for FY 2025-26

Published 29 May 2026 · 7 min read

As a Skilled Nominated (Subclass 190) visa holder, you're an Australian permanent resident — which means the ATO treats you exactly like any other resident for tax purposes. In FY 2025-26, a 190 visa holder earning $80,000 takes home approximately $63,612 after income tax and Medicare levy, with an additional $9,600 in super paid by their employer. This guide walks you through everything from your tax rates and Medicare eligibility to salary sacrificing and what happens if your circumstances change.

Tax Residency for Subclass 190 Visa Holders

Holders of the Subclass 190 (Skilled Nominated) visa are Australian permanent residents, and the ATO generally considers you an Australian resident for tax purposes. This is a significant advantage compared to temporary visa holders, because resident status gives you access to the $18,200 tax-free threshold.

As a tax resident, you're required to declare your worldwide income — not just what you earn in Australia. This includes interest earned on overseas bank accounts, rental income from foreign properties, dividends from international investments, and any foreign pensions or employment income. However, Australia has double tax agreements with many countries, which may allow you to claim a foreign income tax offset on income already taxed elsewhere.

The key difference from a 189 visa is that your 190 visa requires you to live and work in the nominating state or territory for at least two years. While this is an immigration condition, it doesn't change your federal tax obligations — your tax rates, thresholds, and obligations are identical to any other permanent resident.

FY 2025-26 Resident Tax Rates for 190 Visa Holders

You pay the same marginal tax rates as Australian citizens. The Stage 3 Tax Cuts (in effect since 1 July 2024) mean lower rates on middle income brackets. Here's your tax table for FY 2025-26:

An important change is coming: from 1 July 2026, the 16% rate will decrease to 15%, and from 1 July 2027 to 14%. For now, FY 2025-26 rates remain at 16% for the $18,201–$45,000 bracket.

Want to see how these rates apply to your exact salary? Use our income tax calculator for an instant breakdown.

Medicare Levy and the 190 Visa

Subclass 190 visa holders are eligible for Medicare — Australia's public healthcare system. Once you enrol, you're covered and also liable for the Medicare Levy. Here's what you need to know:

• Medicare Levy: 2% of your taxable income. For a $90,000 salary, that's $1,800 per year
• Medicare Levy Surcharge (MLS): An additional 1%–1.5% if you earn above $101,001 (single) and don't hold appropriate private hospital cover
• Exemptions: If your income is below $27,222 (the low-income threshold), you may be exempt from the Medicare Levy entirely, with a gradual phase-in up to $34,027

Many skilled migrants on 190 visas earn between $80,000 and $120,000 — right around the MLS threshold. If you're a single earner above $101,001, the surcharge adds between $1,010 and $2,370 to your tax bill if you don't have private hospital cover. In many cases, taking out a basic hospital policy costs less than the surcharge.

Check your exact situation with our Medicare Levy calculator to see how much you'll owe and whether the surcharge applies.

Superannuation Guarantee for 190 Visa Employees

Your employer must pay the Superannuation Guarantee into a complying super fund for you. For FY 2025-26, the SG rate is 12% of your ordinary time earnings. This is paid on top of your agreed salary, unless your employment contract states otherwise.

Here's how super adds up at common 190 visa salary levels:

Unlike some temporary visa holders, 190 visa holders (as permanent residents) can access their super in retirement just like citizens — the Departing Australia Superannuation Payment rules that apply to temporary residents do not apply once you hold a permanent visa. However, if you renounce your permanent residency and permanently leave Australia, different rules may apply.

Use our superannuation calculator to project how your super balance will grow over your working life in Australia.

Sample 190 Visa Tax Calculation: $95,000 Salary

Here's a complete breakdown for a 190 visa holder earning $95,000 per year in FY 2025-26:

The income tax of $19,288 is broken down as:

• $0 – $18,200 at 0% = $0
• $18,201 – $45,000 at 16% = $26,800 × 16% = $4,288
• $45,001 – $95,000 at 30% = $50,000 × 30% = $15,000
• Total income tax: $19,288

At this income level, you're below the $101,001 MLS threshold, so no surcharge applies. But if your income increases — through a promotion, overtime, or a second job — you'll want to watch that threshold. Get your personalised figures with our take-home pay calculator.

Salary Sacrifice and Concessional Contributions

As a permanent resident on a 190 visa, you can use salary sacrifice arrangements to reduce your taxable income. The most effective strategy is sacrificing into super, because:

• Your sacrificed amount is deducted from your pre-tax income, reducing your taxable income and income tax
• The super fund pays only 15% contributions tax on the amount — far less than your marginal rate
• Your concessional cap for FY 2025-26 is $30,000 (including your employer's SG contributions)

For example, if you earn $95,000, your employer contributes $11,400 in SG. That leaves $18,600 of your concessional cap for voluntary salary sacrifice. Sacrificing that full $18,600 would save you $5,580 in income tax (30% marginal rate), while the super fund pays just $2,790 in contributions tax — a net saving of $2,790 per year.

Note: while salary sacrifice reduces your taxable income for income tax and Medicare levy purposes, it does not reduce your income for HECS-HELP repayment calculations or for the Medicare Levy Surcharge income test. Use our salary sacrifice calculator to run the numbers for your situation.

State Nomination and Tax Implications

Your 190 visa requires you to live and work in the nominating state or territory for at least two years. While this is an immigration requirement, there's an interesting tax angle: different states have different stamp duty rates, payroll taxes, and land taxes — but these don't affect your personal income tax obligations, which are set federally by the ATO.

However, if you're considering buying property, your state of residence matters. For example, stamp duty on a $600,000 home in New South Wales is approximately $22,040 for a principal place of residence, while in Queensland it's around $11,775 — nearly half the cost. Some states also offer stamp duty concessions or exemptions for first home buyers and certain visas, though these vary by state and change frequently.

Keep in mind that after your two-year state nomination obligation is met, you're free to move interstate without affecting your permanent residency status — though your tax obligations simply move with you to your new state.

Frequently Asked Questions

Do 190 visa holders need a TFN?

Yes — you must have a Tax File Number (TFN) to work in Australia. Apply through the ATO website as soon as your 190 visa is granted. Without a TFN, your employer must withhold 47% tax (the top marginal rate plus Medicare levy) from your pay.

Is the 190 visa tax treatment different from the 189 visa?

No — both Subclass 189 and 190 visa holders are permanent residents, and the ATO treats both identically for tax purposes. The same tax rates, thresholds, offsets, and Medicare rules apply. The only practical difference is the state nomination requirement for 190 holders, which is an immigration condition rather than a tax consideration.

Can I claim the tax-free threshold on my 190 visa?

Yes — as an Australian resident for tax purposes, you're entitled to the full $18,200 tax-free threshold. Make sure you provide your employer with a TFN declaration stating you're claiming the tax-free threshold. This ensures your employer withholds the correct amount of tax from each payslip.

Do I need to declare overseas income on my 190 visa?

Yes — Australian residents are taxed on worldwide income. This includes interest from overseas bank accounts, rental income from foreign properties, capital gains on foreign assets, and dividends from international shares. If you've already paid foreign tax on this income, you may be eligible for a foreign income tax offset under Australia's double tax agreements.

Can I access my super when I leave Australia on a 190 visa?

Permanent residents cannot access their super under the Departing Australia Superannuation Payment (DASP) rules — that scheme is for temporary visa holders only. As a permanent resident, your super generally stays preserved in your fund until you meet a condition of release, such as reaching preservation age (between 55 and 60, depending on your birth year) and retiring.

Summary

Here's your quick-reference guide to tax as a 190 visa holder in FY 2025-26:

• Tax residency: Australian resident — full $18,200 tax-free threshold and progressive tax rates apply
• Worldwide income: Must declare all global earnings, with foreign tax offsets available via double tax agreements
• Medicare: Enrol as soon as your visa is granted; pay 2% levy and potentially MLS above $101,001
• Super: Employer pays 12% SG ($30,000 concessional cap); super stays preserved as a PR
• Salary sacrifice: Available and effective, especially for additional super contributions within your cap
• State nomination: A migration requirement, not a tax condition — your federal tax is the same regardless of the state you live in

Use our take-home pay calculator to get an instant breakdown for your specific 190 visa salary, or check the income tax calculator to understand which tax bracket applies to you.