491 Visa Tax Calculator Australia: Complete Guide to Tax for Skilled Regional Visa Holders
Published 31 May 2026 · 7 min read
If you hold a Subclass 491 Skilled Work Regional (Provisional) visa, you are generally treated as an Australian resident for tax purposes. This means you pay the same marginal tax rates as any Australian citizen, get the $18,200 tax-free threshold, and must pay the Medicare Levy (2%). Your employer is also required to pay the Superannuation Guarantee (12%) into your super fund.
This guide breaks down exactly how your 491 visa affects your Australian tax obligations for FY 2025-26. Use our take-home pay calculator to estimate your net salary after tax, Medicare levy, and super contributions.
Quick Answer
491 visa holders are treated as Australian residents for tax purposes from the day they arrive. You pay standard progressive tax rates (0% on the first $18,200, 16% up to $45,000, 30% up to $135,000), the 2% Medicare Levy, and your employer pays 12% super guarantee. You must lodge an Australian tax return each year reporting your worldwide income.
Am I a Resident for Tax Purposes on a 491 Visa?
The ATO determines tax residency using the residence test. For most 491 visa holders, you will satisfy the 183-day test quite quickly — this means you are an Australian resident for tax purposes from the day you arrive, provided your permanent place of abode is in Australia.
As a tax resident, you must declare all income earned worldwide on your Australian tax return. This includes salary from Australian employment, income from overseas investments, rental income from properties abroad, and any foreign pension income. If you've already paid tax overseas, you may be entitled to a foreign income tax offset to avoid double taxation.
You are also entitled to the tax-free threshold of $18,200, which is the same as any Australian resident. Non-residents, by contrast, pay tax from their very first dollar earned in Australia at 32.5% (for FY 2025-26).
FY 2025-26 Tax Rates for 491 Visa Holders
As a resident taxpayer on a 491 visa, you benefit from the Stage 3 tax cuts that took effect from 1 July 2024. The 16% rate on the second bracket was reduced from 19% under the previous system, and the 37% bracket threshold was lifted to $135,000.
Here are the full progressive tax rates for FY 2025-26 that apply to you:
| Taxable Income | Tax Rate | Tax Owed |
|---|---|---|
| $0 – $18,200 | 0% | $0 (tax-free threshold) |
| $18,201 – $45,000 | 16% | $0 plus 16¢ per $1 over $18,200 |
| $45,001 – $135,000 | 30% | $4,288 plus 30¢ per $1 over $45,000 |
| $135,001 – $190,000 | 37% | $31,288 plus 37¢ per $1 over $135,000 |
| $190,001+ | 45% | $51,638 plus 45¢ per $1 over $190,000 |
On top of income tax, you must also pay the Medicare Levy of 2% on your taxable income. There is no Medicare Levy exemption for 491 visa holders (unlike Working Holiday Makers). If you earn under $27,222, you may qualify for a reduced rate or full exemption.
Do 491 Visa Holders Pay the Medicare Levy?
Yes. As a 491 visa holder, you are eligible for Medicare coverage through the Reciprocal Health Care Agreement (and through your pathway to permanent residency). Because you have access to Medicare, you must pay the Medicare Levy of 2% of your taxable income.
This is different from some other temporary visas like the Working Holiday visa (417/462), where holders pay a reduced rate or are exempt from Medicare Levy. As a 491 holder enrolled in Medicare, the full 2% levy applies.
There are Medicare Levy surcharge (MLS) implications if you earn above $101,001 as a single and do not have appropriate private hospital cover. Use our Medicare Levy calculator to check your exact obligation.
Superannuation for 491 Visa Holders
If you are employed in Australia on a 491 visa, your employer must pay the Superannuation Guarantee (SG) into a complying super fund on your behalf. For FY 2025-26, the SG rate is 12% of your ordinary time earnings. From 1 July 2026, this will increase to 12.5%.
Important: Unlike Working Holiday visa holders who can claim their super back as the Departing Australia Superannuation Payment (DASP) when they leave, 491 visa holders can generally only access their super upon satisfying a condition of release — such as permanent departure from Australia if your visa status changes, or upon reaching preservation age (usually 60).
Use our superannuation calculator to see how much super your employer should be contributing based on your salary.
| Salary | SG at 12% (per year) | SG at 12% (per quarter) |
|---|---|---|
| $60,000 | $7,200 | $1,800 |
| $80,000 | $9,600 | $2,400 |
| $100,000 | $12,000 | $3,000 |
| $120,000 | $14,400 | $3,600 |
Do I Need to Lodge a Tax Return as a 491 Visa Holder?
Yes, absolutely. As an Australian resident for tax purposes, you must lodge an annual tax return with the ATO each financial year (1 July to 30 June). The deadline is usually 31 October if you're lodging yourself, or you can use a registered tax agent who can lodge later.
Your tax return must include your worldwide income. This means if you still earn rental income from overseas property, or have foreign investments, you need to declare those on your Australian return. You may be able to claim the foreign income tax offset to avoid double taxation on amounts already taxed in another country.
You can claim work-related deductions just like any Australian resident — including home office expenses, travel, equipment, and self-education costs, provided they directly relate to earning your Australian employment income.
HECS-HELP and 491 Visa Holders
If you have a HECS-HELP student loan — either from studying in Australia or from an overseas program — you will need to make repayments once your income exceeds the repayment threshold. For FY 2025-26, the threshold is $67,000.
The repayment system uses a marginal rate structure from FY 2025-26 onwards. If you earn $75,000, your repayment is calculated as ($75,000 - $67,000) × 15% = $1,200. Use our HECS-HELP calculator to estimate your repayment amount.
Frequently Asked Questions
Do I pay the same tax as an Australian citizen on a 491 visa?
Yes. 491 visa holders are treated as Australian residents for tax purposes. You pay the same marginal tax rates, get the same $18,200 tax-free threshold, and must pay the Medicare Levy. The only difference is that your visa is provisional — but your tax treatment is identical to a citizen or permanent resident.
Can I claim the tax-free threshold on a 491 visa?
Yes. As a resident for tax purposes, you are entitled to claim the tax-free threshold of $18,200. This means you pay no tax on the first $18,200 you earn. Make sure to complete a Tax File Number (TFN) declaration with your employer and claim the tax-free threshold when you start work.
Do 491 visa holders pay super?
Yes, your employer must pay the Superannuation Guarantee at 12% of your ordinary time earnings into a complying super fund. This is the same obligation as for any other Australian employee. Unlike Working Holiday visa holders, you cannot withdraw your super when you leave Australia unless your visa status changes to allow it.
Is the Medicare Levy Surcharge applicable to 491 visa holders?
Yes. If you are a single 491 visa holder earning over $101,001 (or $202,002 as a family) and do not have appropriate private hospital cover, you will need to pay the Medicare Levy Surcharge (MLS). The MLS rate is 1% to 1.5% depending on your income tier. Check our MLS calculator for exact figures.
What if I leave Australia mid-year — am I still a tax resident?
Your tax residency status depends on how long you remain outside Australia. If you leave permanently, you may become a non-resident for tax purposes from the date of departure. You would then need to lodge a part-year tax return as a resident for the period you were in Australia, and as a non-resident for any Australian-sourced income after you leave. Consult a tax agent for your specific situation.