482 Visa Tax Calculator: How Much Tax Do You Pay in Australia?

Published 3 March 2026 · 6 min read

Working in Australia on a Subclass 482 Temporary Skill Shortage (TSS) visa? As an employer-sponsored skilled worker, understanding your Australian tax obligations is essential — and the good news is that most 482 visa holders pay the same income tax rates as Australian residents. You may also qualify for a Medicare Levy exemption, which means more money in your pocket every pay cycle.

This guide covers everything you need to know about tax on a 482 visa for FY 2025-26, including income tax rates, Medicare levy, superannuation, and a worked example for a typical skilled salary. Use our take-home pay calculator to estimate your exact situation instantly.

Tax Residency: The First Question to Answer

Before anything else, you need to determine whether you're an Australian tax resident or a foreign resident for tax purposes. This is separate from your visa status — the ATO applies its own residency test based on where you actually live and work.

Most 482 visa holders who live and work in Australia on an ongoing basis will be considered Australian tax residents. The ATO's primary test is the "resides" test — if Australia is your place of abode, you live here continuously, and you don't maintain a permanent home overseas, you're a resident for tax purposes.

If you're a non-resident for tax purposes (rare for 482 holders but possible), you pay 32.5% on every dollar up to $135,000 with no tax-free threshold and no Low Income Tax Offset. This article focuses on the far more common scenario — 482 visa holders who are Australian tax residents.

Check the income tax calculator to see the full breakdown for both resident and non-resident scenarios.

Income Tax Rates for 482 Visa Holders (FY 2025-26)

As an Australian tax resident on a 482 visa, you pay income tax at the same progressive rates as Australian citizens and permanent residents. The Stage 3 Tax Cuts, which took effect from 1 July 2024, significantly reduced the tax burden on middle incomes. The rates for FY 2025-26 are:

You also receive the Low Income Tax Offset (LITO) — worth up to $700 — if your taxable income is below $66,667. Since 482 visa holders are typically employed in skilled occupations earning above $70,000, most won't receive LITO. But if your annual income is below $66,667, this offset directly reduces your tax bill.

Medicare Levy: You May Be Exempt

The Medicare Levy is normally 2% of your taxable income on top of regular income tax. It funds Australia's public healthcare system (Medicare). However, to access Medicare you must be an Australian citizen, permanent resident, or a national of a country with a Reciprocal Health Care Agreement (RHCA) with Australia.

Countries with an RHCA include: the United Kingdom, Ireland, New Zealand, the Netherlands, Belgium, Sweden, Norway, Finland, Slovenia, Italy, and Malta. If your home country is not on this list, you cannot access Medicare and can apply to be exempt from the levy.

Use our Medicare Levy calculator to understand how the levy applies to your specific salary and whether you might qualify for a reduction or exemption.

Worked Example: 482 Visa Holder Earning $90,000

Let's say you're on a 482 visa earning $90,000 per year in a sponsored role, and you're not eligible for Medicare (the most common scenario for skilled migrants from countries like India, China, Philippines, and many others).

Compare: a permanent resident on the same $90,000 would also pay $1,800 in Medicare Levy, leaving $70,412 take-home — $1,800 less per year than an exempt 482 holder.

Your employer also pays $10,800 in superannuation (12% SGC) on top of your salary — money that goes into your super fund. See the next section for how super works on a 482 visa.

Superannuation on a 482 Visa

482 visa holders are entitled to superannuation exactly like any other Australian employee. Your employer must pay the Superannuation Guarantee (SGC) of 12% of your ordinary time earnings on top of your salary for FY 2025-26.

• Super is paid into a fund of your choice (you can nominate your own fund)
• Contributions are taxed at just 15% inside the super fund — well below most people's marginal income tax rate
• If you leave Australia permanently after your visa ends, you can claim your accumulated super as a Departing Australia Superannuation Payment (DASP)
• DASP is taxed at 35% on the taxable component — it's still worth claiming, especially after years of contributions

If your salary is above $45,000, you can also voluntarily contribute extra to super via salary sacrifice to reduce your taxable income. This is a legitimate and popular strategy for 482 visa holders who want to reduce their income tax while building their super balance.

Our superannuation calculator shows how your super balance grows over your time in Australia. Our salary sacrifice calculator shows how much tax you save by making extra pre-tax contributions.

Quick Tax Reference Table (482 Visa, FY 2025-26)

Note: Medicare Levy shown as $0 for visa holders ineligible for Medicare who obtain an exemption certificate. If you are eligible for Medicare (e.g. from an RHCA country), add 2% of your gross salary to the tax column. Effective rate = income tax ÷ gross salary.

Tips for 482 Visa Holders at Tax Time

• Apply for your Medicare Levy Exemption Certificate. Don't wait — contact the ATO or use their online services (myGov) to apply before you lodge your return. This is the single biggest tax win for most 482 visa holders.
• Claim the $18,200 tax-free threshold. When you start a new job, tell your employer you want to claim the tax-free threshold on your Tax File Number (TFN) declaration. If you're only working one job in Australia, always claim it.
• Lodge your tax return every year. Tax time in Australia runs from 1 July to 31 October each year (or later with a registered tax agent). You may receive a refund if your employer withheld too much PAYG tax, especially if you weren't working for the full year.
• Claim work-related deductions. As a tax resident, you're entitled to deduct legitimate work expenses — home office costs, professional memberships, work tools and equipment, industry training, and more. Keep receipts throughout the year.
• Consider salary sacrifice to reduce your tax. On a sponsored role, salary sacrificing into super is an effective way to lower your taxable income. Contributions inside super are taxed at 15%, much lower than the 30%+ most 482 visa holders pay. Use our salary sacrifice calculator to estimate your savings.
• Track your arrival and departure dates. If you arrived partway through the financial year, your tax-free threshold may be pro-rated. Keep records of when you were in Australia — your tax residency status could change if you spend extended time overseas.

Summary: 482 Visa Tax at a Glance

Here's a quick summary of how tax works on a Subclass 482 Temporary Skill Shortage visa in FY 2025-26:

• Tax residency: Most 482 holders living and working in Australia full-time are Australian tax residents
• Income tax rates: Same progressive rates as citizens (0%, 16%, 30%, 37%, 45%) — not higher because you're on a visa
• Tax-free threshold: $18,200 — you keep this as a tax resident; don't forget to claim it
• LITO: Up to $700 if income is under $66,667 — most 482 visa holders in skilled roles won't qualify
• Medicare Levy: 2% normally, but you can apply for exemption if your home country has no RHCA with Australia
• Superannuation: 12% from your employer on top of your salary — you can claim it back as DASP when you leave permanently
• HECS-HELP: Generally not applicable — 482 holders typically have no Australian student debt

Ready to see your exact take-home pay? Use our take-home pay calculator to get an instant, personalised breakdown for your salary — or check the income tax calculator to compare different income levels side by side.