Updated April 2026 15 min read

Tax Return Guide for Visa Holders in Australia (2025-26)

Whether you are on a working holiday visa, a skilled visa, or a permanent resident visa, you need to understand your tax obligations in Australia. This guide covers everything from getting your Tax File Number to lodging your return and claiming deductions, with specific advice for different visa types.

Getting Your Tax File Number (TFN)

A Tax File Number (TFN) is your unique tax identification number in Australia. You need one to work legally, lodge tax returns, and access government services. Without a TFN, your employer is required to withhold tax at the highest marginal rate (45% plus Medicare levy), which means you will lose a significant portion of your pay.

How to Apply for a TFN

The application process depends on your visa type:

Permanent Visa Holders and Temporary Residents

1. Go to the ATO website
2. Select "If you are a foreign passport holder, permanent migrant or temporary visitor"
3. Complete the online application form
4. You will need your passport number, visa details, and an Australian address
5. Your TFN will be posted to your Australian address within 28 days

Working Holiday Visa Holders (417/462)

Working holiday makers follow the same process. You can apply online through the ATO website as soon as you arrive in Australia. You do not need to wait until you find a job — apply on day one so your TFN arrives before you start working.

What If You Already Have a TFN?

If you previously lived or worked in Australia and already have a TFN, it is still valid. TFNs do not expire. If you have forgotten your number, you can recover it through the ATO by calling 13 28 61 or logging into myGov with your linked ATO account.

Tax Residency: Are You a Resident?

Your tax residency status determines how much tax you pay and whether you can claim the tax-free threshold. This is different from your immigration visa status — you can be on a temporary visa but still be a tax resident, or be on a permanent visa but be a tax non-resident (for example, if you spend most of the year overseas).

The Residency Tests

The ATO uses several tests to determine tax residency. You are generally a tax resident if you satisfy any one of these:

• Resides test: You reside in Australia according to the ordinary meaning of the word. This considers your physical presence, intention, family ties, and assets in Australia
• Domicile test: Your domicile (permanent home) is in Australia, unless the ATO is satisfied your permanent place of abode is outside Australia
• 183-day test: You are physically present in Australia for 183 days or more in the income year, unless your usual place of abode is outside Australia and you do not intend to take up residence
• Commonwealth superannuation test: You are a member of certain Commonwealth superannuation schemes

Residency by Visa Type

Tax Rates for Visa Holders (2025-26)

The tax rates you pay depend on whether you are a tax resident or non-resident:

Tax Resident Rates (2025-26)

Plus the Medicare levy of 2% on taxable income (some exemptions apply for low-income earners).

Non-Resident Tax Rates (2025-26)

Non-residents do not get the tax-free threshold and pay 30% from the first dollar. They also do not pay the Medicare levy (but cannot access Medicare).

Working Holiday Maker Tax Rules

If you are on a subclass 417 (Working Holiday) or subclass 462 (Work and Holiday) visa, you are classified as a "working holiday maker" for tax purposes, regardless of your actual tax residency status.

Working Holiday Maker Tax Rates

Key things working holiday makers should know:

• There is no tax-free threshold — you pay 15% from the first dollar
• Your employer must be registered with the ATO as a working holiday maker employer to withhold at the correct rate
• If your employer is not registered, they must withhold at 32.5% — you can claim the difference back in your tax return
• You do not pay the Medicare levy as a working holiday maker (unless you are also a tax resident from a Reciprocal Health Care Agreement country)

Common Tax Deductions for Visa Holders

Tax deductions reduce your taxable income, which means you pay less tax. Here are the most common deductions visa holders can claim:

Work-Related Expenses

• Uniforms and protective clothing — including laundry costs for work-specific clothing
• Tools and equipment — items you buy for work that cost under $300 can be claimed in full; items over $300 are depreciated
• Work-related travel — not including your regular commute, but travel between work sites or to meetings
• Home office expenses — if you work from home, you can claim a portion of electricity, internet, and office furniture
• Professional development — courses, seminars, and subscriptions related to your current job

Other Deductions

• Tax agent fees — the cost of having a tax agent prepare your return
• Income protection insurance — premiums for policies that replace income if you cannot work
• Donations — gifts of $2 or more to registered charities (deductible gift recipients)
• Interest on investment loans — if you have Australian investments

How to Lodge Your Tax Return

The Australian financial year runs from 1 July to 30 June. Tax returns for the 2025-26 financial year are due by 31 October 2026 if you lodge yourself, or by your tax agent's deadline if you use a professional.

Option 1: myTax (Free, Online)

The easiest way to lodge is through myTax, the ATO's free online tax return tool:

1. Sign in to myGov
2. Go to the ATO section (you need to link ATO to your myGov account first)
3. Select "Lodge tax return"
4. Most of your income information will be pre-filled from employer reports, bank interest, and government payments
5. Check the pre-filled information is correct
6. Add any deductions you are claiming
7. Review and submit

Refunds from myTax are typically processed within 2 weeks. The service is available from 1 July each year.

Option 2: Tax Agent

A registered tax agent can prepare and lodge your return for you. This is recommended if your tax situation is complex (multiple income sources, investment properties, overseas income). Fees typically range from $100 to $400 depending on complexity. The fee is tax deductible in the following year.

Option 3: Paper Return

You can also lodge a paper tax return by requesting a form from the ATO or downloading it from their website. Paper returns take longer to process (up to 10 weeks). This option is rarely used now.

Leaving Australia? Your Tax Obligations

If you are leaving Australia permanently, you should:

Lodge a Tax Return Before You Leave

You can lodge an "early tax return" that covers the period from 1 July to the date you leave. You do not have to wait until the end of the financial year. Call the ATO on 13 28 61 to arrange this, or visit a tax agent.

Claim Your Superannuation (DASP)

Temporary visa holders who leave Australia permanently can claim their superannuation through the Departing Australia Superannuation Payment (DASP) scheme. The tax rate on DASP is 65% for working holiday makers and 35% for other temporary visa holders. Lodge your claim after your visa has ceased or expired.

Notify the ATO

Update your address and contact details with the ATO before you leave. If you have an outstanding tax debt, the ATO can pursue it internationally. If you are expecting a refund, provide your overseas bank details or an Australian account where the refund can be deposited.

Superannuation for Visa Holders

Superannuation (super) is Australia's retirement savings system. Your employer must pay 11.5% (2025-26 rate) of your ordinary earnings into a super fund, regardless of your visa type.

Choosing a Super Fund

You can choose your own super fund or use your employer's default fund. If you have multiple jobs, try to consolidate your super into one fund to avoid paying multiple sets of fees. You can compare funds at YourSuperFuture.

Can I Access My Super?

• Permanent visa holders: Super is locked until you reach preservation age (60 for most people). It is part of your long-term retirement savings
• Temporary visa holders: You can claim your super through DASP after you leave Australia and your visa expires or is cancelled
• Working holiday makers: Same as temporary visa holders — you can claim DASP after leaving, but at a higher tax rate (65%)

Frequently Asked Questions

Do I need to lodge a tax return as a visa holder in Australia?

Yes, if you earned any income in Australia during the financial year (1 July to 30 June), you generally need to lodge a tax return. This applies to all visa holders including permanent residents, working holiday makers, temporary skilled workers, and students who have worked. Even if you think you do not owe any tax, lodging a return may result in a refund of tax that was withheld from your pay.

What tax rate do working holiday visa holders pay in Australia?

Working holiday makers (subclass 417 and 462 visa holders) pay a flat rate of 15% on the first $45,000 of income, then standard marginal rates above that. This applies regardless of whether you are a tax resident or not. There is no tax-free threshold for working holiday makers, so you pay tax from the first dollar you earn.

How do I apply for a Tax File Number (TFN) in Australia?

You can apply for a TFN online through the ATO website if you are in Australia and hold a valid visa with work rights. The application is free. You will need your passport, visa details, and an Australian address. Your TFN will be mailed to you within 28 days. Apply as early as possible — ideally on your first day in Australia.

Am I a tax resident of Australia for tax purposes?

Tax residency is determined by several factors including where you live, your intention to stay, your social and economic ties, and how long you have been in Australia. Most permanent visa holders who live in Australia are tax residents. Temporary visa holders may or may not be tax residents depending on their circumstances. The ATO has an online residency test tool to help you determine your status.

Can I claim the tax-free threshold on a visa?

If you are a tax resident of Australia, you can claim the tax-free threshold of $18,200, meaning you pay no tax on the first $18,200 of income. Working holiday makers (417/462 visas) cannot claim the tax-free threshold regardless of residency status. Non-residents also cannot claim the tax-free threshold and are taxed from the first dollar earned.

When is the tax return deadline in Australia?

The standard deadline for lodging your tax return is 31 October each year, for the financial year ending 30 June. If you use a registered tax agent, you may get an extended deadline (usually until March or May the following year). If you are leaving Australia permanently, you should lodge a tax return before you leave rather than waiting for the deadline.