ATO Income Tax & Superannuation (DASP) Refund Calculator 2026

2026 Information Notice: This guide is based on official published information from the Australian Department of Home Affairs and relevant government bodies. Visa requirements, application fees, and statutory thresholds change periodically; applicants should verify current requirements on primary government portals before applying.

Comprehensive Statutory Overview

The Australian Taxation Office (ATO) administers individual income tax brackets, employer superannuation contributions (12.0% in 2026), and the Departing Australia Superannuation Payment (DASP). Temporary visa holders (such as Subclass 485, Subclass 482, and Subclass 500 holders) who depart Australia permanently qualify to claim back their accrued employer superannuation contributions via DASP (subject to 35% tax for standard working visas or 65% for Working Holiday Subclass 417/462). Non-residents for tax purposes pay a flat 32.5% starting rate on foreign income from $0 to $135,000, while tax residents enjoy an $18,200 tax-free threshold. This calculator computes your net ATO income tax, Medicare Levy (2%), and net DASP superannuation refund payout.

ATO Superannuation (DASP) Refund Estimator

Estimate your 11.5% employer superannuation payout when departing Australia permanently:

Annual Gross Salary (AUD $)

Visa Category Held

11.5% Accrued Employer Super

AUD $8,625

Estimated Net DASP Refund Payout

AUD $5,606

Departing Australia Superannuation Payment (DASP) Rules

DASP Super Refund

Departing Australia Super Payout

Temporary visa holders who leave Australia and whose visa has expired or been cancelled can claim back their accrued superannuation via ATO DASP online portal.

38% DASP Withholding Tax

Standard Temporary Visa Tax Rate

Standard working visa holders (485, 482, 500) have 38% tax withheld from their DASP super payout (65% tax rate applies to Working Holiday 417/462 visas).

Medicare Levy Exemption

2% Medicare Exemption Certificate

Temporary visa holders not entitled to Medicare public healthcare can apply for a Medicare Entitlement Statement (MES) from Services Australia to claim a 2% tax refund.

$18,200 Tax-Free Threshold

Australian Tax Residency Threshold

Tax residents for ATO purposes pay 0% tax on the first $18,200 of taxable income, with progressive rates up to 45% for high earners.

ATO Tax Residency Tests & Medicare Exemption Directives

12.0% Superannuation Guarantee (SG): Employers must pay 12.0% of your Ordinary Time Earnings into your chosen super fund.
ATO Online DASP Claiming: DASP claims can be submitted free of charge directly via the ATO online DASP system after departing Australia.
Tax Residency 183-Day Rule: ATO assesses tax residency based on physical presence, intent, and primary place of abode in Australia.
Medicare Entitlement Statement (MES): Applying for an MES waives the 2% Medicare Levy on your annual tax return.
Individual Tax Brackets (YA 2026): $0-$18,200: 0%; $18,201-$45,000: 16%; $45,001-$135,000: 30%; $135,001-$190,000: 37%; $190,001+: 45%.
Pay As You Go (PAYG) Withholding: Employers deduct PAYG withholding tax directly from each paycheck based on your Tax File Number (TFN) declaration.

Frequently Asked Questions (Home Affairs FAQs)

Yes! If you worked in Australia on a temporary visa (485, 482, 500), you can claim back your accumulated super via the ATO Departing Australia Superannuation Payment (DASP).

For standard temporary visa holders (485, 482, 500), the DASP tax rate is 38%. For Working Holiday visa holders (417, 462), the DASP tax rate is 65%.

If you were on a temporary visa and not eligible for Medicare public healthcare, you can apply for a Medicare Entitlement Statement (MES) to claim a full 2% Medicare Levy exemption.

Australian tax residents enjoy an $18,200 tax-free threshold per financial year.

ATO Tax Brackets, Super Rates & Medicare Levy Rules

Employer Superannuation Rate

12.0% Gross Salary

DASP Standard Tax Refund Rate

38% Tax Deduction

Tax-Free Threshold (Residents)

AUD $18,200 / year

Medicare Levy Standard Rate

2.0% Taxable Income

Non-Resident Starting Tax Rate

32.5% Flat Rate