AU ATO Guide

AU TFN &
visa tax rates
complete guide

Without a TFN, 47% withholding applies automatically. 417/462 working holiday visas get special rates — make sure you know yours.

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WHV tax rate

15%

Flat rate on first $45,000

Without TFN

47%

Top rate applied automatically

TFN processing

28 days

After online application

What is TFN?

Tax File Number explained

What is a TFN?

A Tax File Number (TFN) is a unique 9-digit number that identifies you in the Australian tax system. Similar to a national ID number for tax purposes.

How to apply

ato.gov.au → Apply for a TFN → Foreign passport holders, migrants or temporary visitors → enter passport details.

→ Free online application after entering Australia

Receiving your TFN

Received within 28 days by post or via myGov. Submit to your employer immediately.

Submit to your employer

Complete a Tax File Number Declaration form with your TFN when starting a new job. Top withholding rate applies if not submitted within 14 days.

→ Best to submit on your first day

Working without a TFN

Without a TFN, your employer withholds 47% of your income. You can reclaim some via tax return later, but submitting your TFN upfront is far better.

TFN application link

ato.gov.au/individuals/tax-file-number/apply-for-a-tfn Fully free, ~10 minutes. Passport and visa details required.

TFN vs ABN

TFN is your personal tax number. ABN is a business number. Regular employees need only a TFN; contractors/freelancers may need an ABN.

Tax rates by visa

Check the rate for your visa

417

Working Holiday

Working Holiday Visa

15%

Flat rate on first $45,000

Korea → Australia working holiday visa. First $45,000 at 15% flat, above that at standard progressive rates.

—$0 – $45,000: 15% flat

—$45,001 – $120,000: 32.5%

—$120,001+: 37–45%

Most common

462

Work & Holiday

Work and Holiday Visa

15%

Flat rate on first $45,000

Same rate structure as 417. For citizens of specific countries (USA, UK etc.).

—$0 – $45,000: 15% flat

—$45,001 – $120,000: 32.5%

—Same rates as 417

Same WHV rate

Tax Resident

Tax-free up to $18,200

183+ days in Australia or permanent residents. Standard progressive rates with a tax-free threshold.

—$0 – $18,200: 0% (tax-free)

—$18,201 – $45,000: 19%

—$45,001 – $120,000: 32.5%

Long-term residents

Non-resident

Tax Non-resident

32.5%

Flat from $0

Short-term visitors under 183 days. No tax-free threshold; 32.5% applies from the first dollar up to $120,000.

—$0 – $120,000: 32.5%

—$120,001+: 37–45%

—No tax-free threshold

Short-term visitors

At a glance

Visa rate comparison

Visa / Status	Income bracket	Rate	Tax-free threshold	Recommended
417 / 462	$0 ~ $45,000	15%	✕	★
Tax Resident	$0 ~ $18,200	0%	$18,200	Long-term residents
Tax Non-resident	$0 ~ $120,000	32.5%	✕	Short-term visitors
No TFN	All	47%	✕	✕

Quick finder

Find your applicable rate

I entered on a 417 or 462 working holiday visa

›

I have stayed in Australia for 183+ days

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My stay in Australia is under 183 days

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I haven't submitted my TFN to my employer yet

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Your applicable rate

← Select your situation on the left

FAQ

AU tax code FAQ

Can I get resident rates on a working holiday visa (417)?+

No. 417/462 working holiday visa holders are subject to the WHM (working holiday maker) rate, not resident rates. Even if you stay 183+ days on a WHV, WHM rates apply. However, you can claim back any overpaid tax via tax return.

When should I apply for a TFN?+

Apply as soon as possible after arriving in Australia — ideally before or on your first day of work. If you start without a TFN, you have 28 days to submit it to avoid the top withholding rate. Apply free at ato.gov.au.

Do I need to re-submit my TFN when I change jobs?+

Yes. Complete a new Tax File Number Declaration form for each new employer. Your TFN number stays the same for life.

What about Superannuation?+

Employers must contribute 11.5% of your pay (2024-25) to a Super Fund. When you leave Australia on a working holiday visa, you can claim this back via DASP (Departing Australia Superannuation Payment) with a 65% withholding tax deducted.

Do I have to lodge a Tax Return?+

If more tax was withheld than you owe, you need to lodge a Tax Return to get it back. Most working holiday makers overpay tax so lodging usually results in a refund. The personal lodgement deadline is 31 October each year.

AU TFN &visa tax ratescomplete guide

Rate confirmed? Now calculate your refund

AU TFN &
visa tax rates
complete guide