Medicare Levy Surcharge

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

ThresholdBase tierTier 1Tier 2Tier 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 surcharge0%1%1.25%1.5%
The family income threshold is increased by $1,500 for each MLS dependent child after the first child.

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.

ThresholdBase tierTier 1Tier 2Tier 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 surcharge0%1%1.25%1.5%
The family income threshold is increased by $1,500 for each MLS dependent child after the first child.

2012-2013

ThresholdBase tierTier 1Tier 2Tier 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 surcharge0%1%1.25%1.5%
The family income threshold is increased by $1,500 for each MLS dependent child after the first child.