Medicare levy surcharge calculator
Check whether the Medicare levy surcharge applies to you, at what rate, and what it costs compared with hospital cover.
Uses the ATO thresholds for 2025-26 and 2026-27. Income for MLS purposes is more than taxable income. It adds reportable fringe benefits, net investment losses and reportable super contributions, and for couples it is combined. The surcharge buys no cover, and cover has other rules, such as Lifetime Health Cover loading. Not advice. Check the ATO and your insurer.
How this calculator works
The surcharge only applies if you do not have appropriate private hospital cover. It is a percentage of your whole income for MLS purposes: 0% in the base tier, then 1%, 1.25% and 1.5% as income rises. For 2026-27 the single tiers start above $105,000, $123,000 and $164,000. The family tiers start above $210,000, $246,000 and $328,000, and the family threshold rises by $1,500 for each dependent child after the first.
Worked example for 2026-27: a single person with $130,000 and no hospital cover is in Tier 2, so the surcharge is 1.25% × $130,000 = $1,625. A family with 2 children and $215,000 has a threshold of $211,500, which puts them in Tier 1, so they pay 1% × $215,000 = $2,150.
Sources and checks
Our figures and rules follow these official sources:
- ATO: Medicare levy surcharge income, thresholds and rates (page updated 22 June 2026)
Figures last checked: 29 October 2026. Spotted a mistake? Tell us.