what is the child tax rate for 26/27 in australia?

For Australia, the child tax rules are usually about under-18 unearned income , not a single “child tax rate.” For the 2025–26 year, a resident under 18 who is not an excepted person pays: 000 tax on 000–416416416, then 66%66%66% of the amount over 416416416 up to 1,3071,3071,307, and 45%45%45% above that on non-excepted income.

For 2026–27 , the key point is that the ATO page I found only shows the current published rates up to 2025–26 for under-18s, so I can’t verify a separate 2026–27 child rate from that source. If you mean the normal adult income tax rates that may apply to an “excepted person” or excepted income, those are separate and different from the minor income rules.

What this means

• Under 18, resident, non-excepted income: special punitive rates apply.

• Under 18, excepted person or excepted income: taxed at normal adult rates.

• There is not one flat “child tax rate.” It depends on residency, age, and whether the income is excepted.

Quick example

If a resident under 18 earns $1,000 of non-excepted income in the relevant year, the first $416 is tax-free and the next part is taxed at 66% above that threshold under the under-18 rules.

Important note

If you meant Family Tax Benefit or another payment for children, that is different from income tax and has its own rules and rates.

Would you like the 2026–27 adult tax brackets in Australia as well?