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Australia Working Holiday Maker Tax Guide

Australian tax rules for the working holiday makers. The guide covers: the WHM tax rate — 15% on the first $45,000 — the 'working holiday makers (the 'WHMs')' who hold the 'Subclass 417 (The Working Holiday Visa)' or the 'Subclass 462 (The Work and Holiday Visa)' are subject to the 'special tax rate' under the 'Taxation of the Working Holiday Makers Act 2017'; the 'WHM tax rate' is 15% on the 'income up to $45,000' (the 'current WHM threshold' for the 2025-26 income year); the 'WHM tax rate' for the 'income above $45,000' follows the 'standard resident tax rates' — the '30% on the income from $45,001 to $135,000', the '37% on the income from $135,001 to $190,000', and the '45% on the income above $190,000'; the 'Medicare levy' of 2% applies to the 'WHMs' who are the 'Australian residents for the Medicare purposes' — the 'WHMs from the reciprocal health care agreement countries (the 'RHCA' countries)' may be 'exempt from the Medicare levy'; the 'tax-free threshold' of $18,200 does NOT apply to the 'WHMs' — the 'WHMs' are taxed from the 'first dollar of the income' (the 'no tax-free threshold for the WHMs' under the 'WHM tax regime'); the WHM superannuation — the 'employers must pay the 'super guarantee (the 'SG')' at 11.5% on the 'salary paid to the WHMs' (the 'ordinary time earnings'); the 'WHMs' who leave Australia permanently can claim the 'DASP' (the 'departing Australia superannuation payment') — the 'DASP' tax rate for the 'WHMs' is 35% on the 'taxable component (the element taxed)' and 45% on the 'element untaxed'; the 'DASP' for the 'WHMs' must be claimed within 12 months of the 'departure' (the 'extended DASP period' for the 'WHMs'); the WHM tax return — the 'WHMs' must lodge the 'annual tax return' (the 'tax return for the individuals') with the 'ATO' after the 'end of the income year' (the '30 June'); the 'WHMs' can lodge the 'tax return' through the 'myTax' (the 'ATO online portal') or through the 'registered tax agent'; the 'WHMs' may be eligible for the 'tax refund' if the 'employer withheld the excessive tax' (the 'PAYG withholding at the higher rate') — the 'employers' must withhold the 'PAYG at the WHM rate' (the '15% on the first $45,000') if the 'employee has provided the valid 'working holiday maker visa' and the 'TFN'; if the 'employer withholds at the standard rate' (the '>15% rate'), the 'WHM' can claim the 'refund' in the 'annual tax return'.

WHM Tax Rate

  • 15% on the first $45,000: The 'WHM tax rate' is 15% on the 'income up to $45,000'. The 'tax-free threshold' of $18,200 does NOT apply to the 'WHMs'. The 'Medicare levy' of 2% applies (unless the 'exemption' is claimed).
  • Standard rates above $45,000: The 'income above $45,000' is taxed at the 'standard resident rates' — 30%, 37%, and 45%.
  • PAYG withholding: The 'employer' must withhold the 'PAYG at the WHM rate' (the '15% rate') if the 'employee provides the valid 'WHM visa' and the 'TFN'.

For the personal tax rates and the Medicare levy, see our Personal Tax Guide →.

WHM Superannuation & DASP

  • Super guarantee at 11.5%: The 'employer must pay the super guarantee at 11.5% on the 'WHM salary'. The 'WHM' can choose the 'super fund' and provide the 'super fund details' to the 'employer'.
  • DASP on departure: The 'WHM' can claim the 'DASP' within 12 months of the 'departure'. The 'DASP' tax rate is 35% on the 'taxable component (the element taxed)' and 45% on the 'element untaxed'.
  • DASP claim: The 'DASP' is claimed through the 'ATO online services' (the 'DASP application' through the 'myGov'). The 'WHM' needs the 'TFN', the 'super fund details', and the 'bank account details'.

For the DASP and the departure procedures, see our Leaving Australia Guide →.

WHM Tax Return

  • Annual lodgement: The 'WHMs' must lodge the 'annual tax return' after the '30 June'. The 'return' is lodged through the 'myTax' or the 'registered tax agent'.
  • Tax refund: The 'WHM' may be eligible for the 'tax refund' if the 'employer withheld the PAYG at the higher rate' or the 'Medicare levy was over-withheld'.

For the tax return lodgement and the myTax guide, see our Tax Filing Procedures Guide →.