600 Visa Tax in Australia: Do Visitors Pay Tax? A Complete Guide
Published 31 May 2026 · 7 min read
If you are visiting Australia on a Subclass 600 Visitor Visa, the good news is that you generally cannot work while you are here. However, you may still have Australian tax obligations if you earn income from Australian sources — such as interest from bank accounts, dividends from Australian shares, or rental income from an Australian property.
This guide explains exactly how tax works for 600 visa holders in FY 2025-26, including your tax residency status, withholding tax rates on investments, whether you need to lodge a tax return, and how the Australia-UK and other Double Tax Agreements may affect you. Use our take-home pay calculator to see how much tax you would pay if you were a resident (for comparison during your stay planning).
Quick Answer
600 Visitor Visa holders are generally non-residents for tax purposes and cannot work in Australia. You pay a flat 32.5% tax on Australian-sourced employment income (if any) from the first dollar, 10% withholding tax on bank interest, and 30% on unfranked dividends. You do not pay the Medicare Levy. A tax return is only needed if tax was withheld from your income.
Can I Work on a 600 Visitor Visa?
The Subclass 600 Visitor Visa comes with a strict no-work condition (condition 8101). You cannot undertake paid work in Australia while on this visa. The visa is designed for tourism, visiting family, or short-term business visitor activities such as attending conferences or negotiating contracts.
There are a few narrow exceptions. You can volunteer for charitable or not-for-profit organisations if no payment is received. You can also conduct business visitor activities such as attending meetings, conferences, or negotiations — but not productive work that an Australian employee would do. Any paid employment while on a 600 visa is a breach of your visa conditions and can result in visa cancellation and potential deportation.
If you want to work in Australia, you need to apply for a work visa such as the Subclass 482 (Temporary Skill Shortage), Subclass 491 (Skilled Regional), or Subclass 417 (Working Holiday) visa.
Am I a Resident or Non-Resident for Tax Purposes?
For tax purposes, 600 visa holders are almost always classified as non-residents by the ATO. This is because you do not satisfy the residence test — you are in Australia temporarily, your permanent home is overseas, and you do not intend to stay indefinitely.
The ATO uses three tests to determine residency:
1. The resides test — Do you ordinarily live in Australia? For 600 visa holders, usually no.
2. The 183-day test — Were you in Australia for 183 days or more? If so, you may be a resident if your usual place of abode is in Australia. However, under a 600 visa (typically 3–12 months), short visits usually don't establish residency.
3. The domicile test — Is your permanent home in Australia? For visitors, no.
As a non-resident, you only pay tax on Australian-sourced income. Your overseas income (salary from your home country, foreign investments, rental income from overseas) is not taxable in Australia.
Tax Rates for Non-Residents on a 600 Visa
If you earn any Australian-sourced income while on a 600 visa (and you are a non-resident), you pay tax at the non-resident rates. The key difference is that non-residents do not get the $18,200 tax-free threshold and pay tax from the very first dollar.
| Australian-Sourced Income | Tax Rate (Non-Resident) | Notes |
|---|---|---|
| $0 – $135,000 | 32.5% | No tax-free threshold |
| $135,001 – $190,000 | 37% | |
| $190,001+ | 45% | |
| Bank interest | 10% (withholding) | Withheld by the bank automatically |
| Unfranked dividends | 30% (withholding) | Withheld by the company |
| Franked dividends | 0–30% | Franking credits offset tax |
| Rental income (property) | 32.5%–45% | Must lodge tax return |
Important: Non-residents do not pay the Medicare Levy (2%) because they are not eligible for Medicare coverage. This is a key difference from residents.
Do I Need to Lodge a Tax Return on a 600 Visa?
Whether you need to lodge a tax return depends on what Australian income you earn:
Bank interest only: If your only Australian income is bank interest, and the bank has already withheld 10% non-resident withholding tax, you generally do not need to lodge a tax return. The 10% is your final tax obligation.
Dividends: If you receive Australian dividends, you may need to lodge a return. Unfranked dividends have 30% withholding. Franked dividends come with franking credits that can reduce your tax. You may need to lodge a return to claim a refund if too much was withheld.
Rental income or capital gains: If you own Australian property and earn rental income, or sell Australian property and make a capital gain, you must lodge a tax return. Non-residents also pay capital gains tax on Australian property and may be subject to the foreign resident capital gains withholding (FRCGW) of 12.5% at settlement.
You can use our income tax calculator to estimate your tax liability if you need to lodge as a non-resident.
Double Tax Agreements and 600 Visa Holders
Australia has Double Tax Agreements (DTAs) with over 40 countries, including the UK, USA, Canada, Japan, China, Germany, and New Zealand. These agreements can reduce or eliminate double taxation on income that may be taxed in both Australia and your home country.
Under a typical DTA, if you are a resident of another country and earn Australian-sourced income, you can usually claim a foreign tax credit in your home country for any Australian tax paid. Some income types — like interest and dividends — may have reduced withholding tax rates under a DTA.
For example, the Australia-UK DTA may reduce the withholding tax on interest from 10% to 0% in some circumstances. If you think a DTA applies to you, you may need to submit an ATO withholding variation application or claim the treaty rate through your bank or investment platform.
Frequently Asked Questions
Do I have to pay tax on money I earn from overseas while in Australia on a 600 visa?
No. As a non-resident for tax purposes, you only pay tax on Australian-sourced income. Your salary from an overseas employer, foreign property income, and international investment returns are not taxable in Australia. You will still need to declare and pay tax on those earnings in your home country.
Do 600 visa holders pay tax on bank interest earned in Australia?
Yes, but it's handled automatically. Australian banks will withhold 10% non-resident withholding tax on interest earned on accounts held by non-residents. This is a final tax — you generally do not need to lodge a tax return if this is your only Australian-sourced income. Make sure your bank has your correct overseas address on file so they apply the correct rate.
Do I need a Tax File Number (TFN) on a 600 visa?
You can apply for a TFN even on a 600 visa, but it is not mandatory if you do not work. If you hold Australian investments or a bank account, providing a TFN means your bank will not withhold the top marginal rate (47%) on interest — instead they would use the 10% non-resident rate. However, you need to advise your bank of your non-resident status to ensure correct withholding.
Can I claim work-related deductions if I accidentally worked on a 600 visa?
Working on a 600 visa without permission is a breach of your visa conditions and is not permitted. If you have earned income you should declare it in a tax return, but you should also seek urgent immigration advice. You cannot claim work-related deductions if the work itself was not legally permitted under your visa conditions.
Does a 600 visa holder pay capital gains tax on Australian property?
Yes. If you own Australian property and sell it while a non-resident (or within six years of leaving Australia), you must pay capital gains tax (CGT) on the gain. Non-residents cannot access the main residence exemption for property purchased after 30 June 2020. Additionally, the buyer must withhold 12.5% of the sale price under the foreign resident capital gains withholding rules and send it to the ATO. Use our take-home pay calculator to estimate your net proceeds from an Australian property sale.