Student Visa Tax Australia 2026: TFN, Super & Refunds

Studying in Australia and picking up shifts in a café, bar or shop on the side? Then you’re an Australian taxpayer, and a few things you sort out early (your TFN, your tax-free threshold, your super) decide how much you keep.

Here’s how tax works on a student visa in 2026, in plain English. Everything below was checked against the ATO, Home Affairs and Services Australia in October 2026, and the official pages are linked at the bottom.

The short version

Course of 6 months or more? The ATO says you may be an Australian resident for tax purposes. That gets you the $18,200 tax-free threshold and the same tax rates as Australians.
Get a TFN. It’s free and you apply online. Give your employer a TFN declaration within 28 days, or they have to tax you at the highest rate.
Work limit: up to 48 hours a fortnight while your course is in session, and unlimited hours when it isn’t.
Super: your employer pays 12% on top of your wages. You can claim it back after you leave Australia, minus tax.
Medicare levy: Irish students aren’t covered by the Reciprocal Health Care Agreement, so you may be able to claim an exemption from the 2% levy with a Medicare Entitlement Statement.
Deadline: lodge yourself between 1 July and 31 October, or get on a registered tax agent’s books by 31 October for a later date.

Am I an Australian resident for tax purposes on a student visa?

If your course is long enough, probably. The ATO says an overseas student enrolled in a course that lasts 6 months or more may be an Australian resident for tax purposes.

This has nothing to do with permanent residency. The ATO uses its own rules, separate from Home Affairs, so you can be on a temporary student visa and still be a tax resident.

There are 4 statutory tests: the resides test, the domicile test, the 183-day test and the Commonwealth superannuation test. Rather than trying to work them out yourself, use the ATO’s Are you a resident? tool. It takes 5 to 10 minutes.

If you are a resident, you:

pay tax at the same rates as other residents
get the tax-free threshold (or part of it if you arrived part way through the year)
can get tax offsets, like the low income tax offset

On a shorter course, you may be a foreign resident for tax purposes instead. Foreign residents get no tax-free threshold, pay 30% from the first dollar up to $135,000 (2025–26 rates), and don’t pay the Medicare levy. Run the ATO tool to be sure.

Do I have to declare my income from Ireland?

Usually not. Most student visa holders are also temporary residents for tax, as long as your partner (if you have one) isn’t an Australian citizen or permanent resident.

The ATO says that if you’re a temporary resident and an Australian resident, most of your foreign income isn’t taxed in Australia and you don’t declare it. You declare what you earn in Australia, plus some income from work you do overseas while you’re a temporary resident.

How much can I earn before I pay tax?

As a tax resident, the first $18,200 you earn in a financial year is tax-free. Australia’s financial year runs from 1 July to 30 June.

You claim the tax-free threshold on the TFN declaration you fill in for your employer. You can generally only claim it from one employer, so if you have two jobs, claim it from the one that pays you the most.

Arrived part way through the year? You get a part-year threshold of at least $13,464, plus a share of the remaining $4,736 based on the months you were a resident. The ATO works it out from the dates on your return.

Resident tax rates for 2025–26 and 2026–27

Taxable income	2025–26 (1 July 2025 to 30 June 2026)	2026–27 (1 July 2026 to 30 June 2027)
$0 to $18,200	Nil	Nil
$18,201 to $45,000	16c for each $1 over $18,200	15c for each $1 over $18,200
$45,001 to $135,000	$4,288 plus 30c for each $1 over $45,000	$4,020 plus 30c for each $1 over $45,000
$135,001 to $190,000	$31,288 plus 37c for each $1 over $135,000	$31,020 plus 37c for each $1 over $135,000
$190,001 and over	$51,638 plus 45c for each $1 over $190,000	$51,370 plus 45c for each $1 over $190,000

These rates don’t include the 2% Medicare levy (more on that below). The 2025–26 column is the one for the tax return you’re doing now. The 2026–27 column covers what you earn from 1 July 2026, when the lowest rate dropped from 16% to 15%.

Residents earning up to $66,667 may also get the low income tax offset. It’s worth up to $700 if your taxable income is $37,500 or less, and it shrinks above that. You don’t apply for it: the ATO works it out when you lodge. It can bring your tax down to $0, but it isn’t paid out as cash on top.

Do I need a TFN, and how do I get one?

Yes, if you’re going to work. A tax file number (TFN) is your personal tax reference number. It’s free, and it stays with you for life, even if you leave and come back.

Apply online through the ATO’s Individual Auto-Registration once you’re in Australia on a visa with work rights. If your visa has a NO WORK condition (8101, 8103 or 8116), you can’t use the online form. Check your conditions on VEVO.
Wait up to 28 days. The ATO posts your TFN to the Australian address on your application. Don’t apply a second time during those 28 days, as it slows things down.
Started work already? You have 28 days to fill in a TFN declaration and give it to your employer. If you don’t, they must take tax at the highest rate.

Keep your TFN private. Only give it to the ATO, your employer once you’ve started, your bank, your super fund, Services Australia and your registered tax agent. Never put it on a job application.

If a job asks you to get an ABN, think twice. The ATO says not everyone is entitled to or needs one, and having an ABN means you’re running your own business, paying your own tax and possibly your own super.

How many hours can I work on a student visa?

Up to 48 hours a fortnight while your course is in session.
Unlimited hours when your course isn’t in session, such as the breaks between terms.
No limit at all if you’re studying a master’s by research or a doctoral degree.

Going over 48 hours a fortnight in term is a breach of your visa conditions, so keep track of your rosters, especially if you have two jobs. Check your own conditions on VEVO, as they can depend on your visa and course.

Wondering whether part-time hours will cover the rent? Our cost of living in Australia guide breaks down what things cost.

Do I get super as a student?

Yes. Super (superannuation) is a retirement payment your employer makes into a super fund on top of your wages. Casuals, part-timers and temporary residents are generally all entitled to it.

The rate is 12% of your qualifying earnings, from 1 July 2025.
No minimum earnings. You’re entitled regardless of how much you earn. The exceptions: if you’re under 18, or paid for work of a private or domestic nature, you’re only entitled in a week where you work more than 30 hours.
Paid every payday. Since 1 July 2026 (Payday Super), employers pay super for each payday, and your fund should receive it within 7 business days.

Check your super in ATO online services through myGov. If you’ve had a few jobs, you may have more than one account with different funds.

Can I claim my super back when I leave Australia?

Yes, as a departing Australia superannuation payment (DASP). Generally you can claim once:

you’ve left Australia
your visa has expired or been cancelled, and you don’t hold any other active Australian visa
you’re not an Australian or New Zealand citizen or an Australian permanent resident

You apply through the ATO’s DASP online application system, which is free. You can’t submit until you’ve left, but the ATO strongly recommends you start the application before you go. If your balance is $5,000 or more, your fund may want certified copies of your ID, which is much easier to sort while you’re still here.

DASP is usually paid within 28 days of a complete application. If you don’t claim, your fund transfers the money to the ATO once it’s been 6 months or more since you left and your visa has ended, and you can still claim it from there. Claiming won’t affect future visa applications.

A final tax comes off the payment:

Part of the payment	Never held a working holiday visa	Working holiday maker rate
Tax-free component	Nil	Nil
Taxable component, taxed element	35%	65%
Taxable component, untaxed element	45%	65%

The catch for anyone who did a working holiday first: if you’ve ever held a 417 or 462 visa and a fund’s payment includes super from your working holiday, that fund applies the 65% rate to the whole payment, including the super you earned on your student visa. Each fund works out its own rate. Our guide to claiming your super back goes through the process step by step.

Do students pay the Medicare levy?

Not automatically. The Medicare levy is 2% of your taxable income, and it applies to Australian residents for tax purposes, which can include students on longer courses. Foreign residents don’t pay it.

Low earners pay less or nothing. For 2025–26, you pay no levy if your taxable income is $28,011 or less, and a reduced levy up to $35,013.

Irish students and the Reciprocal Health Care Agreement

Australia’s Reciprocal Health Care Agreement (RHCA) with Ireland covers Irish visitors for medically necessary care as a public patient in a public hospital. Student visas are the exception. Services Australia puts it plainly: “If you’re here on a student visa, you’re not eligible for Medicare.”

That’s why your visa needs Overseas Student Health Cover (OSHC). Our guide to Medicare for Irish people explains what the agreement does cover on other visas.

How to claim the Medicare levy exemption

Because you weren’t eligible for Medicare, you can ask Services Australia for a Medicare Entitlement Statement (MES). With an MES, you can claim a full exemption from the levy (category 3 on your tax return) for the period it covers, as long as you had no dependants or all your dependants were also exempt.

Apply from 1 July for the financial year just finished, online through myGov or with the paper application form.
Allow up to 8 weeks. That’s the processing time for applications between July and November.
Wait for it before you lodge. The ATO says you must have your MES before you lodge your return.
Partners: if your partner wasn’t eligible for Medicare either, they need their own MES. If your spouse was entitled to Medicare, you can’t claim the exemption.
Every year: you apply for a new statement for each financial year.

If part of the year was on another visa, your statement may only cover part of the year. Services Australia decides the dates it shows.

Do I need to lodge a tax return, and when is the deadline?

You must lodge a return if, for example:

tax was taken out of your pay during the year (1 July to 30 June)
your taxable income was over certain thresholds for residents
you were a foreign resident and earned $1 or more in Australia
you’re leaving Australia permanently or for more than one tax year

The deadlines:

Doing it yourself: lodge between 1 July and 31 October. For the 2025–26 year, that’s 31 October 2026.
Using a registered tax agent: contact them before 31 October. Under the ATO’s agent lodgment program, most individuals then have until 15 May 2027. If you had an earlier year’s return outstanding at 30 June 2026, your due date is 31 October 2026 regardless.

Don’t rush to lodge on 1 July. The ATO pre-fills your return with your employment income and bank interest, and for most people that’s ready by the end of July.

How do I lodge my own tax return with myGov?

Create a myGov account and link it to the ATO. The ATO recommends doing this before 1 July so you don’t miss any messages.
Check your income statements in ATO online services. Your employers report your pay, tax and super there.
Lodge with myTax. Check the pre-filled details are right and add anything missing, like a second job or bank interest.
Add your deductions and, if you have one, your MES for the Medicare levy exemption.
Track it in myGov or the ATO app. Most online returns are processed within 12 business days, but manual checks can take up to 30 calendar days.

If you earn $70,000 or less, the ATO’s free Tax Help volunteers can help you lodge with myTax. They run in all capital cities and many other places from July to October.

Never share your myGov password with anyone. The ATO says even your tax agent doesn’t need it.

What can students claim as deductions?

A deduction is an expense, usually work-related, that lowers your taxable income. For any claim, the ATO says:

you spent the money yourself and weren’t paid back
it directly relates to earning your income
you have a record to prove it, usually a receipt

Common ones for students working part-time:

Work clothing that qualifies: occupation-specific clothing like a chef’s chequered pants, protective gear like steel-capped boots, non-slip nurse’s shoes or sun-protective clothing for outdoor work, and compulsory uniforms that identify your employer. You can also claim laundry for these. The black trousers and white shirt for bar work don’t count, even if your boss insists on them.
Your tax agent’s fee: the cost of lodging through a registered tax agent is deductible, as long as the agent is registered with the Tax Practitioners Board. You claim it for the income year you’re charged it, so the fee for this year’s return usually goes on next year’s.

Can I claim my course fees?

Usually not. Self-education is only deductible if it has a sufficient connection to the job you have now, for example by improving the specific skills you use in it. Study that gets you a new or different job doesn’t count. One of the ATO’s own examples is a café worker studying hotel and hospitality management, who can’t claim.

The new $1,000 standard deduction

From the 2026–27 income year (the return you’ll lodge from July 2027), tax residents with wage income automatically get a standard deduction of up to $1,000 for work expenses, with no receipts needed. If you claim work expenses it covers, it shrinks dollar for dollar. It isn’t available on 2025–26 returns.

Keep your records for at least 5 years from when you lodge. The myDeductions tool in the ATO app is a handy place to keep them.

What happens to my tax when I leave Australia?

Most people lodge from home after 30 June. You can lodge online with myTax from overseas, but you need myGov sign-in options that work overseas and an Australian bank account for your refund. Sort both before you fly.
Leaving for good before 30 June? If you’re leaving permanently, stopping being a resident and won’t earn more Australian income (other than interest, dividends or royalties), you may be able to lodge early. It has to be a paper return, and processing takes 50 business days.
Your residency changes. If you stop being a tax resident part way through the year, you get a part-year tax-free threshold. The ATO has a separate residency tool for people leaving Australia.
Claim your super. See the DASP section above. The ATO suggests considering keeping your Australian bank account open to receive it.

How do I check a tax agent is legit?

Generally, only tax agents and BAS agents registered with the Tax Practitioners Board (TPB) can charge a fee for tax agent services. Before you hand over your details:

Search the agent’s name or registration number on the TPB register. The status should say “Registered”. The register also shows breaches and sanctions on the public record.
Ask what the fee is before you start, and how it’s charged.
Never give anyone your myGov password, agent or not.

Switching between a student visa and a working holiday visa?

Plenty of Irish people do both, in either order. Working holiday makers are taxed differently from residents, so if you move to a 417 or 462 visa, read our working holiday tax refund guide. Remember the 65% super catch above too.

Going the other way? The rules on who can apply for a student visa from inside Australia changed on 2 October 2026, so read the Home Affairs update before you plan anything. Planning your next course or student visa? Our student partner Study Destination can help.

Want someone else to do your tax return?

One job, one payslip and nothing else to claim? myTax is free and you can do it yourself. Several jobs, an MES to sort out, or already home in Ireland? A registered tax agent is worth it. Check them on the TPB register first, and their fee is tax deductible.

Check the TPB register

Good luck with the study, and enjoy every bit of Australia while you’re here ☘️

Last checked October 2026. This is general information, not personal tax advice. Tax rules change, so check the official pages below or a registered tax agent for your own situation.

Student Visa Tax in Australia 2026: What You Owe and What You Can Claim Back