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Previous Federal Government Rebate Tiers

Private Health Insurance Rebate and Medicare Levy Surcharge effective 1 July 2023 to 30 June 2024

Source: Australian Tax Office. These thresholds apply to individuals from 1st April 2023. The threshold increases annually based on projected growth in Average Weekly Ordinary Time Earnings (AWOTE). There are specific rules for calculating income for Medicare Levy Surcharge purposes. For more information visit The Australian Tax Office.

Tier

Income

Private Health Insurance Rebate

 

Thresholds from 1 April 2021

 Below 65 years 65 to 69 years 70 years or over  

No tier

Singles - $0 - $93,000

24.608%

28.710% 32.812%  

Families - $0 - $186,000

 
 

Tier 1

Singles - $93,001 - $108,000

16.405%

20.507% 24.608%  

Families - $186,001 - $216,000

 
 

Tier 2

Singles - $108,001 - $144,000

8.202%

12.303% 16.405%  

Families - $216,001 - $288,000

 
 

Tier 3

Singles - $144,001 +

0%

0% 0%  

Families - $288,001 +

 
 

NOTE: Families include couples and sole parent families.

The family income threshold increases by $1500 for each dependent child after the first.

Private Health Insurance Rebate and Medicare Levy Surcharge effective 1 April 2021 to 31 March 2022

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 April 2021

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $90,000

24.608%

28.710%

32.812%

nil


Families - $0 - $180,000



Tier 1

Singles - $90,001 - $105,000

16.405%

20.507%

24.608%

1%


Families - $180,001 - $210,000



Tier 2

Singles - $105,001 - $140,000

8.202%

12.303%

16.405%

1.25%


Families - $210,000 - $280,000



Tier 3

Singles - $140,001 +

0%

0%

0%

1.50%


Families - $280,001 +



Note: Single parents and couples (including de facto couples) are subject to the family tiers. For families with children, the thresholds are increased by $1,500 for each child after the first. Rebate levels are adjusted annually on 1 April based on the Rebate Adjustment Factor.

Private Health Insurance Rebate and Medicare Levy Surcharge effective 1 April 2019 to 31 March 2021

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 April 2018

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $90,000

25.059%

29.236%

33.413%

nil


Families - $0 - $180,000



Tier 1

Singles - $90,001 - $105,000

16.706%

20.883%

25.059%

1%


Families - $180,001 - $210,000



Tier 2

Singles - $105,001 - $140,000

8.352%

12.529%

16.706%

1.25%


Families - $210,000 - $280,000



Tier 3

Singles - $140,001 +

0%

0%

0%

1.50%


Families - $280,001 +



Note: Single parents and couples (including de facto couples) are subject to the family tiers. For families with children, the thresholds are increased by $1,500 for each child after the first. Rebate levels are adjusted annually on 1 April based on the Rebate Adjustment Factor.

Private Health Insurance Rebate and Medicare Levy Surcharge effective 1 April 2018 to 31 March 2019

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 April 2018

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $90,000

25.415%

29.651%

33.887%

nil


Families - $0 - $180,000



Tier 1

Singles - $90,001 - $105,000

16.943%

21.180%

25.415%

1%


Families - $180,001 - $210,000



Tier 2

Singles - $105,001 - $140,000

8.471%

12.707%

16.943%

1.25%


Families - $210,000 - $280,000



Tier 3

Singles - $140,001 +

0%

0%

0%

1.50%


Families - $280,001 +



Note: Single parents and couples (including de facto couples) are subject to the family tiers. For families with children, the thresholds are increased by $1,500 for each child after the first. Rebate levels are adjusted annually on 1 April based on the Rebate Adjustment Factor.

Private Health Insurance Rebate and Medicare Levy Surcharge effective 1 April 2017 to 31 March 2018

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 April 2017

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $90,000

25.934%

30.256%

34.579%

nil


Families - $0 - $180,000



Tier 1

Singles - $90,001 - $105,000

17.289%

21.612%

25.934%

1%


Families - $180,001 - $210,000



Tier 2

Singles - $105,001 - $140,000

8.644%

12.966%

17.289%

1.25%


Families - $210,000 - $280,000



Tier 3

Singles - $140,001 +

0%

0%

0%

1.50%


Families - $280,001 +



Note: Single parents and couples (including de facto couples) are subject to the family tiers. For families with children, the thresholds are increased by $1,500 for each child after the first. Rebate levels are adjusted annually on 1 April based on the Rebate Adjustment Factor.

Private Health Insurance Rebate and Medicare Levy Surcharge effective 1 April 2016 to 31 March 2017

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 April 2016

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $90,000

26.791%

31.256%

35.722%

nil


Families - $0 - $180,000



Tier 1

Singles - $90,001 - $105,000

17.861%

22.326%

26.791%

1%


Families - $180,001 - $210,000



Tier 2

Singles - $105,001 - $140,000

8.930%

13.395%

17.861%

1.25%


Families - $210,000 - $280,000



Tier 3

Singles - $140,001 +

0%

0%

0%

1.50%


Families - $280,001 +



The incentive tier thresholds will be indexed annually to the Average Weekly Ordinary Time Earnings (AWOTE). The family income threshold increases by $1,500 for each dependent child after the first.

Private Health Insurance Rebate and Medicare Levy Surcharge effective 1 April 2015 to 31 March 2016

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 April 2015

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $90,000

27.820%

32.457%

37.094%

nil


Families - $0 - $180,000



Tier 1

Singles - $90,001 - $105,000

18.547%

23.184%

27.820%

1%


Families - $180,001 - $210,000



Tier 2

Singles - $105,001 - $140,000

9.273%

13.910%

18.547%

1.25%


Families - $210,000 - $280,000



Tier 3

Singles - $140,001 +

0%

0%

0%

1.50%


Families - $280,001 +



The incentive tier thresholds will be indexed annually to the Average Weekly Ordinary Time Earnings (AWOTE). The family income threshold increases by $1,500 for each dependent child after the first.

Private Health Insurance Rebate and Medicare Levy Surcharge thresholds for the 2014 - 15 financial year

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 July 2014

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $90,000

29.040%

33.880%

38.720%

nil


Families - $0 - $180,000



Tier 1

Singles - $90,001 - $105,000

19.360%

24.200%

29.040%

1%


Families - $180,001 - $210,000



Tier 2

Singles - $105,001 - $140,000

9.680%

14.520%

19.360%

1.25%


Families - $210,001 - $280,000



Tier 3

Singles - $140,001 +

0%

0%

0%

1.50%


Families - $280,001 +



The incentive tier thresholds will be indexed annually to the Average Weekly Ordinary Time Earnings (AWOTE). The family income threshold increases by $1,500 for each dependent child after the first.

Private Health Insurance Rebate and Medicare Levy Surcharge thresholds for the 2013 financial year

Rebate Tier

Income

Private health insurance rebate

Medicare Levy Surcharge


Thresholds from 1 July 2012

Below 65 years

65 to 69 years

70 years or over


No tier

Singles - $0 - $84,000

30%

35%

40%

nil


Families - $0 - $168,000



Tier 1

Singles - $84,001 - $97,000

20%

25%

30%

1%


Families - $168,001 - $194,000



Tier 2

Singles - $97,001 - $130,000

10%

15%

20%

1.25%


Families - $194,000 - $260,000



Tier 3

Singles - $130,001 +

0%

0%

0%

1.50%


Families - $260,001 +



The incentive tier thresholds will be indexed annually to the Average Weekly Ordinary Time Earnings (AWOTE). The family income threshold increases by $1,500 for each dependent child after the first.