Australia Tax Rate Non Resident

WEB Foreign Resident Tax Rates 2021-22

Tax Obligations for Non-Residents

Foreign residents in Australia may be liable to pay taxes on their income earned within the country. This includes individuals who are not citizens or permanent residents of Australia. The tax rates and obligations for non-residents differ from those applicable to residents.

Income Tax Rates

The following table outlines the Personal Income Tax (PIT) rates that apply to non-residents for the 2021-22 financial year: | Taxable Income Range | Marginal Tax Rate | |---|---| | $0 - $18,200 | 0% | | $18,201 - $45,000 | 19% | | $45,001 - $120,000 | 32.5% | | $120,001 - $180,000 | 37% | | Over $180,000 | 45% |

Australian-Sourced Income

Non-residents are generally only required to pay taxes on income derived from Australian sources. This includes income earned from: * Employment within Australia * Business carried out in Australia * Investment properties located in Australia * Royalties and dividends paid by Australian entities

Exceptions and Exemptions

Certain types of income may be exempt from taxation for non-residents, including: * Income earned from foreign sources * Certain scholarships and grants * Income from employment with a foreign government or international organization