Australia MLS vs Private Health Calculator
Calculate your exact Australian Medicare Levy Surcharge (MLS) across all four full-income cliff tiers, expand your complete Income for Surcharge Purposes (ISP) formula, find your PHI Rebate-adjusted break-even monthly premium, and simulate 10-year Lifetime Health Cover (LHC) loading.
- General tax calculation only (not AFSL advice); all income figures run locally in your browser with transparent affiliate disclosure.
- No account, no sign-up
- Inputs stay in this tab
Income for Surcharge Purposes (ISP) breakdown
ATO adds back fringe benefits, reportable super & investment losses, less exempt super
Hospital cover quote & 10-year LHC loading parameters
31+ Lifetime Health Cover adds +2% per year uninsured (capped at 70%)
Data as of Nov 2026 · thresholds are FY2025–26 (singles $97k / $113k / $151k) · Source: ATO private health insurance rebate & MLS tiers. Tier thresholds are indexed annually — confirm the current year's tiers on the ATO page before relying on a figure
How the ATO calculates ISP, Cliff MLS, PHI Rebates & 10-year LHC
1. Income for Surcharge Purposes (ISP): ISP = Taxable_Income + Reportable_Fringe_Benefits + Reportable_Super + Net_Investment_Loss − Exempt_Super_Lump_Sum. Negative gearing or salary sacrificing into super does not lower your ISP.
2. Full-Income Cliff (Not a Marginal Rate): Single thresholds are $97,000 (0%), $97,001–$113,000 (1.0%), $113,001–$151,000 (1.25%), and $151,001+ (1.5%). Family thresholds double the single tiers ($194k / $226k / $302k) plus +$1,500 for each dependent child after the first. Earning $1 over a tier applies the percentage to your entire ISP.
3. PHI Rebate & 10-Year LHC Loading: Under-65 PHI rebate rates are 24.288% (Base), 17.288% (Tier 1), 8.644% (Tier 2), and 0% (Tier 3). Each year after age 30 without hospital cover adds +2% LHC loading (up to 70%) onto your base premium for 10 continuous years of cover.
1. Full-Income Cliff MLS & ISP Formula Breakdown
ISP: A$128,000 · Active Tier: Tier 2 (1.25%)
A$118,000 (taxable) + A$0 (fringe) + A$10,000 (super) + A$0 (inv. loss) − A$0 (exempt super) = A$128,0002. MLS Cliff Step Chart (Annual ISP vs Annual MLS Tax)
Three vertical cliff jumps at A$97,000, A$113,000, and A$151,000
| MLS Tier | ISP Threshold (AUD) | Full-Income MLS Rate | PHI Rebate (<65) | Annual MLS at Your ISP |
|---|---|---|---|---|
| Base Tier | Up to A$97,000 | 0.00% | 24.288% | A$0 |
| Tier 1 | A$97,001 – A$113,000 | 1.00% | 17.288% | A$1,280 |
| ▶ Tier 2 (Active) | A$113,001 – A$151,000 | 1.25% | 8.644% | A$1,600 |
| Tier 3 | A$151,001+ | 1.50% | 0.000% | A$1,920 |
4. 10-Year Lifetime Health Cover (LHC) Loading Simulator
Benchmark base premium: A$1,320/yr · Current age 34 vs Planned entry age 38
My MLS Check — Printable Anonymous Summary
Zero personal identifiers stored or printed — safe to keep with your tax records
| Check Item | Your Calculation | Notes / ATO Rule |
|---|---|---|
| ISP (Income for Surcharge Purposes) | A$128,000 | A$118,000 tax + A$0 RFBA + A$10,000 super + A$0 loss − A$0 exempt |
| Applicable Tier & Cliff MLS | Tier 2 (1.25%) → A$1,600/yr | Cliff tax on full ISP (marginal mistake would be A$348/yr) |
| Break-Even Monthly Premium | A$133/mo net (A$146/mo gross pre-rebate) | Includes 8.644% PHI rebate; policy must be Hospital cover (excess ≤$750 single / ≤$1,500 family) |
| 10-Year LHC Loading Projection | A$2,112 over 10 yrs at age 38 (+16%) | vs A$1,056 at age 34 (+8%) |
What people hate about the other tools
We read the reviews of the incumbents before writing this page. Every complaint below maps to a decision in the tool above.
spending 50c to avoid $1 of tax is well worth it — yet official ATO tools never compare MLS tax directly against Basic Hospital premiums.
In this toolCalculates your exact break-even weekly and monthly premium after PHI rebate so you see if Basic cover beats the tax.Taxpayers get blindsided by the MLS cliff because they forget reportable super, fringe benefits, and investment losses are added back to income.
In this toolIncludes full ISP add-back fields and applies the 1%-1.5% cliff rate to total MLS income rather than marginal brackets.High earners buying insurance in June think it waives the full year's MLS, not realizing exemptions only apply pro-rata for insured days.
In this toolIncludes a policy start-date slider to calculate exact pro-rata insured days and remaining MLS tax for the fiscal year.
One-line difference: Full-income MLS cliff calculator with ISP add-backs, 31+ LHC loading, pro-rata days, and exact PHI break-even premium.
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Free no signup, no card
- Full-income MLS cliff tax with salary sacrifice & fringe add-backs
- Maximum monthly Basic Hospital premium break-even point calculator
- Age 31+ LHC 2%/yr loading, family +$1,500/child & pro-rata day slider
Why there is no paywall deliberate
This tool never touches a server, so it costs almost nothing to run. Ads are labelled, never interstitial, and never placed between you and a result.
Pricing benchmarked against what the incumbents charge. See the full monetization map →
The tool runs locally in your browser — nothing you type is uploaded. The ad slot on this page is served by Google. See all 27 tools · Privacy · How these are paid for