Medicare Levy Surcharge (MLS)
Not to be confused with the Medicare Levy. The surcharge is an additional levy due at tax time if you earn over certain income threshold and don’t have eligible hospital cover via private health insurance. The levy is calculated on your annual income based on whether you are…
2023-2024
| Threshold | Base tier | Tier 1 | Tier 2 | Tier 3 |
|---|---|---|---|---|
| Single threshold | $93,000 or below | $90,301 to $108,000 | $108,001 to $144,000 | $144,001 or above |
| Family threshold | $186,000 or below | $186,001 to $216,000 | $216,001 to $288,000 | $288,001 or above |
| Medicare levy surcharge | 0% | 1% | 1.25% | 1.5% |
Previous Years
2014-2023
The Medicare Levy Surcharge rates have been unchanged in the tax years 2014-2015, 2015-2016, 2016-2017, 2017-2018, 2018-2019, 2019-2020, 2020-2021, 2021-2022 and 2022-2023.
| Threshold | Base tier | Tier 1 | Tier 2 | Tier 3 |
|---|---|---|---|---|
| Single threshold | $90,000 or below | $90,001 to $105,000 | $105,001 to $140,000 | $140,001 or above |
| Family threshold | $180,000 or below | $180,001 to $210,000 | $210,001 to $280,000 | $280,001 or above |
| Medicare levy surcharge | 0% | 1% | 1.25% | 1.5% |
2012-2013
| Threshold | Base tier | Tier 1 | Tier 2 | Tier 3 |
|---|---|---|---|---|
| Single threshold | $88,000 or below | $88,001 to $102,000 | $102,001 to $136,000 | $136,001 or above |
| Family threshold | $176,000 or below | $176,001 to $204,000 | $204,001 to $272,000 | $272,001 or above |
| Medicare levy surcharge | 0% | 1% | 1.25% | 1.5% |