2026–27 2025–26 for comparison
HECS / HELP Repayment by Income
Every compulsory repayment from $70,000 to $200,000 of repayment income, side by side with the previous year. The thresholds for 2026–27 are $69,528, $129,717 and $186,050.
The table
Repayment income is the ATO's figure, not your salary — it adds reportable fringe benefits and reportable super contributions back on. The effective rate column is the repayment as a share of income, which is why it looks lower than the headline rate in the band.
| Repayment income | Repayment 2026–27 | Effective rate | Repayment 2025–26 | Change |
|---|---|---|---|---|
| $66,999 | Nil | — | Nil | +$0.00 |
| $67,000 | Nil | — | Nil | +$0.00 |
| $69,528 | Nil | — | $379.20 | −$379.20 |
| $69,529 | $0.15 | 0% | $379.35 | −$379.20 |
| $70,000 | $70.80 | 0.1% | $450.00 | −$379.20 |
| $72,500 | $445.80 | 0.6% | $825.00 | −$379.20 |
| $75,000 | $820.80 | 1.1% | $1,200.00 | −$379.20 |
| $77,500 | $1,195.80 | 1.5% | $1,575.00 | −$379.20 |
| $80,000 | $1,570.80 | 2% | $1,950.00 | −$379.20 |
| $82,500 | $1,945.80 | 2.4% | $2,325.00 | −$379.20 |
| $85,000 | $2,320.80 | 2.7% | $2,700.00 | −$379.20 |
| $87,500 | $2,695.80 | 3.1% | $3,075.00 | −$379.20 |
| $90,000 | $3,070.80 | 3.4% | $3,450.00 | −$379.20 |
| $92,500 | $3,445.80 | 3.7% | $3,825.00 | −$379.20 |
| $95,000 | $3,820.80 | 4% | $4,200.00 | −$379.20 |
| $97,500 | $4,195.80 | 4.3% | $4,575.00 | −$379.20 |
| $100,000 | $4,570.80 | 4.6% | $4,950.00 | −$379.20 |
| $102,500 | $4,945.80 | 4.8% | $5,325.00 | −$379.20 |
| $105,000 | $5,320.80 | 5.1% | $5,700.00 | −$379.20 |
| $107,500 | $5,695.80 | 5.3% | $6,075.00 | −$379.20 |
| $110,000 | $6,070.80 | 5.5% | $6,450.00 | −$379.20 |
| $112,500 | $6,445.80 | 5.7% | $6,825.00 | −$379.20 |
| $115,000 | $6,820.80 | 5.9% | $7,200.00 | −$379.20 |
| $117,500 | $7,195.80 | 6.1% | $7,575.00 | −$379.20 |
| $120,000 | $7,570.80 | 6.3% | $7,950.00 | −$379.20 |
| $122,500 | $7,945.80 | 6.5% | $8,325.00 | −$379.20 |
| $125,000 | $8,320.80 | 6.7% | $8,700.00 | −$379.20 |
| $127,500 | $8,695.80 | 6.8% | $9,125.00 | −$429.20 |
| $129,717 | $9,028.35 | 7% | $9,501.89 | −$473.54 |
| $129,718 | $9,028.17 | 7% | $9,502.06 | −$473.89 |
| $130,000 | $9,076.11 | 7% | $9,550.00 | −$473.89 |
| $130,000 | $9,076.11 | 7% | $9,550.00 | −$473.89 |
| $135,000 | $9,926.11 | 7.4% | $10,400.00 | −$473.89 |
| $140,000 | $10,776.11 | 7.7% | $11,250.00 | −$473.89 |
| $145,000 | $11,626.11 | 8% | $12,100.00 | −$473.89 |
| $150,000 | $12,476.11 | 8.3% | $12,950.00 | −$473.89 |
| $155,000 | $13,326.11 | 8.6% | $13,800.00 | −$473.89 |
| $160,000 | $14,176.11 | 8.9% | $14,650.00 | −$473.89 |
| $165,000 | $15,026.11 | 9.1% | $15,500.00 | −$473.89 |
| $170,000 | $15,876.11 | 9.3% | $16,350.00 | −$473.89 |
| $175,000 | $16,726.11 | 9.6% | $17,200.00 | −$473.89 |
| $180,000 | $17,576.11 | 9.8% | $18,000.00 | −$423.89 |
| $185,000 | $18,426.11 | 10% | $18,500.00 | −$73.89 |
| $186,050 | $18,604.61 | 10% | $18,605.00 | −$0.39 |
| $186,051 | $18,605.10 | 10% | $18,605.10 | +$0.00 |
| $190,000 | $19,000.00 | 10% | $19,000.00 | +$0.00 |
| $195,000 | $19,500.00 | 10% | $19,500.00 | +$0.00 |
| $200,000 | $20,000.00 | 10% | $20,000.00 | +$0.00 |
How the repayment is worked out
15c for each $1 over $69,528 → $9,028 plus 17c over $129,717 → 10% of the lot above $186,050
Worked example at $90,000: that is $20,472 above the minimum threshold, so $3,070.80. At $150,000 it is $9,028 plus 17c on $20,283, which is $12,476.11. The two examples sit in different bands, which is the whole point of the marginal design.
Two things the table makes obvious: the repayment is marginal, not a flat rate on everything; and the thresholds move every year with average weekly earnings, so a repayment can change even when your pay does not.
Related
- HECS repayment calculator — add a balance and see how long it takes to clear.
- Repayment thresholds by year — every band back to 2020–21.
- Indexation — what happens to the balance on 1 June each year.
- The other study loan schemes — VET Student Loans, apprentice loans.
Frequently asked questions
How much HECS do I repay on $90,000?
On a repayment income of $90,000 the compulsory repayment for 2026–27 is $3,070.80 for the year — about $118.11 a fortnight. It is not a percentage of the whole income: it is 15 cents for every dollar above $69,528.
Where does the repayment start?
At $69,528 of repayment income for 2026–27 (it was $67,000 in 2025–26). Below that there is no compulsory repayment and no withholding, whatever your balance is.
Why does the repayment jump at $129,717?
Because the system is marginal: above that point the rate is 17 cents per dollar instead of 15, applied from the threshold. The table shows both years side by side, so you can see how much of any change is the new thresholds and how much is your own pay.
What counts as repayment income?
Your taxable income plus reportable fringe benefits, reportable super contributions (including salary sacrifice) and net investment losses. That is why a salary sacrifice arrangement does not reduce a HELP repayment — the sacrificed amount is added back.
Does the 10% cap still exist?
Yes. Above $186,050 the repayment is 10% of your total repayment income, with no further increase. That is the top of the scale in 2026–27.
I earn less than the threshold — do I have to tell my employer anything?
You still declare the debt on your tax file number declaration or withholding declaration, but nothing is withheld while you are under the minimum threshold. If your income rises during the year, the withholding starts with your next pay run.
Thresholds and rates from the Australian Taxation Office, checked 11 October 2026. General information only — not tax advice.