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Income, Tax and Work

Contractor Tax Set-Aside Calculator

Work out how much of your Australian contracting income to set aside for tax, based on estimated annual earnings and resident tax rates.

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Your results

Recommended set-aside percentage21.5%
Estimated annual tax$19,320
Set aside per $1,000 invoiced$214.67

Calculation breakdown

Set-aside rate
Set-aside % = (income tax + Medicare levy) ÷ annual income

Worked example

A contractor expecting $90,000 for the year should set aside roughly 21% of each invoice, or about $210 per $1,000 billed, to cover the estimated $18,927 annual tax bill.

Assumptions

  • Excludes GST; add this separately if you are GST registered.
  • Based on an estimate of total annual income, which may need revisiting as the year progresses.

How this calculator works

This calculator estimates your annual income tax and Medicare levy from your contracting income, then expresses this as a recommended percentage and dollar amount to set aside from each invoice. It is designed to help independent contractors avoid a tax-time shortfall.

Rates sourced from the Australian Taxation Office for the 2026–27 financial year. Last reviewed 01/07/2026.

Frequently asked questions

How much should contractors typically set aside?

It depends on total income and other deductions, but this calculator gives a personalised percentage based on your estimated annual earnings.

Does this include GST?

No, this covers income tax and the Medicare levy only; add GST separately if you are registered, using the GST calculator.

What if my income varies month to month?

Enter your best estimate of total annual contracting income; you can recalculate as your income becomes clearer through the year.

Rates and thresholds are configured for the 2026–27 Australian financial year and should be reviewed when government settings change.

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