The Basics of the Medicare Levy

August 28, 2024

Let me guess, you got all excited and used the Simple Tax Calculator to calculate your tax bill and thought you would get a massive refund? Then you did your taxes and got hit with the Medicare Levy AND the Medicare Levy Surcharge? Sounds familiar?

So what are they? Why are there two of them? What's the difference between them? How are they calculated? Don’t fret - We will go back to basics and explain it all to you. 

What is the Medicare Levy?

The Medicare Levy helps fund the costs associated with the public health system in Australia, known as Medicare. Most Australians have to pay for the Levy in addition to the Tax you pay and it is usually 2% of your taxable income. 

However, you may qualify for an Medicare Levy exemption. There are a few groups that are exempt from the levy:

  • People with certain medical conditions: Some medical conditions might mean you don’t have to pay the Medicare Levy. 
  • Folks living overseas or not considered Australian residents for tax purposes: If you're living your adventure overseas or you’re in Australia but not for tax reasons, you might be off the hook for the Medicare Levy.
  • Individuals who aren't eligible for Medicare: If you're in Australia but don’t qualify for Medicare benefits – possibly due to your visa type or residency status – you might not need to pay the levy.

For low income earners, there is also a Medicare Levy reduction. At the time of writing, you will get a reduction if your income is below $32,500 for singles or $54,807 for families. If your income is even lower - below $26,000 for singles or $43,846 for families - you do not have to pay the Levy at all. 

If you are after a specific number of how much the Medicare Levy is costing you, you can use the Medicare Levy calculator

What is the Medicare Levy Surcharge?

The Medicare Levy Surcharge is the additional charge for high-income earners who do not have private health insurance. For 2024-25, if you earn more than $97K (or $194K for couples) and don't have private health cover, you will pay an additional levy ranging from 1% to 1.5%. The threshold and rates vary each financial year, you can check the specific threshold and rates on the ATO website

Appropriate level of private health insurance

It is worth noting that not all health insurances are the same and you must have an appropriate level of cover. The ATO requires you to have private patient hospital cover with an excess of $750 or less for singles, and $1500 or less for families to avoid the Medicare Levy Surcharge if you are above the Medicare Levy Surcharge threshold.

More information

If you would like even more information about the Medicare Levy and the Medicare Levy Surcharge, please visit the ATO website. They always have the most up to date information on all tax related matters. 

If you are after a helping hand from an expert, get in touch with us. We offer so much more than just tax returns. We speak easy, give you real advice, and want to see you thrive. 

Get a Hightop accountant!

Don't settle for a number cruncher, get real advice.