New Tax Cuts for Australian Workers
澳洲工薪族新一轮减税方案
The Australian Government has announced a new round of personal income tax cuts as part of the 2026–27 Budget. From the 2027–28 income year, every working Australian taxpayer will benefit from a new $250 Working Australians Tax Offset (WATO). On top of that, from the 2026–27 income year, employees and sole traders will be able to claim a $1,000 instant tax deduction for work-related expenses — without needing to keep receipts.
澳洲政府在 2026–27 年度预算案中宣布了一轮全新的个人所得税减免方案。自 2027–28 财年起，每一位有工作的澳洲纳税人都可享受最高 250 澳元的”工薪族税务抵扣（Working Australians Tax Offset, 简称 WATO）”；同时，自 2026–27 财年起，雇员与个体经营者（Sole Trader）在申报”与工作相关的支出（Work-related Expenses）”时，可直接享受 1,000 澳元的”即时税务抵扣（Instant Tax Deduction）”，无需保留任何单据。
1. The working Australians Tax Offset (WATO)
一、工薪族税务抵扣 (WATO)
Key points — WATO 要点：
Up to $250 permanent annual tax offset, applied to income from work from 1 July 2027.
永久性每年最高 250 澳元的税务抵扣，适用于 2027 年 7 月 1 日及以后取得的”工资性收入”。Effective tax-free threshold lifted to $19,985 (Or $24,985 with LITO).
有效免税额提高至19,985 澳元（叠加 LITO 后最高可达 24,985 澳元）。Applies to employees and sole traders; not to passive (Non-labour) income such as interest, dividends, rent.
适用对象为雇员和 Sole Trader；不适用于被动性收入，如利息、股息、租金等非劳动所得。Automatically applied at tax-return lodgement — no separate claim required.
在报税时自动应用，纳税人无需单独申请。
2. The $1,000 Instant Tax Deduction
二、1,000 澳元“即时税务抵扣“
Key points — 即时抵扣要点：
Up to $1,000 work-related expense deduction without receipts, from the 2026–27 income year.
自2026–27 财年起，最高 1,000 澳元”与工作相关支出”抵扣，无需保留任何单据。Applies to employees (And is in addition to the WATO from 2027–28).
适用于受雇员工；2027–28 财年起可与 WATO 叠加享受。Taxpayers can still claim more than $1,000 with full substantiation if their actual expenses are higher.
若实际工作支出超过1,000 澳元，仍可保留单据按实际金额申报。Donations, union/professional fees and other non-work-related deductions are claimed separately — they are not capped by the $1,000.
慈善捐款、工会及专业团体会员费等非工作相关抵扣，与 1,000 澳元额度不冲抵，可另行申报。
3. Helping Australian Workers Keep More of What They Earn
三、综合受益：把更多工资留在口袋里
Cameos — 案例对照
Claire & Hugh — 一对普通职业家庭
Claire is an occupational therapist and Hugh is a high school teacher. Each has $90,000 of taxable income per year after work-related expense deductions (Claire claims $400 and Hugh claims $600). As a result of the new decisions announced in this Budget, they will collectively pay $320 less tax for the 2026–27 income year, and $820 from 2027–28.
Claire 是职业治疗师，Hugh 是高中教师。两人在扣除与工作相关支出后，年应税收入均为 90,000 澳元（Claire 申报 400 澳元、Hugh 申报 600 澳元的工作支出）。受益于本次预算案，两人 2026–27 财年合计可少缴 320 澳元税款；自 2027–28 财年起每年合计可少缴 820 澳元。
Combined with the Government’s previously announced tax cuts, Claire and Hugh will together pay $5,750 less tax from the 2027–28 income year, compared to the 2023–24 tax settings.
若再叠加此前几轮已经宣布的减税方案，Claire 和 Hugh 自 2027–28 财年起，相对于 2023–24 财年税制，每年合计可少缴 5,750 澳元税款。
Mark — 餐厅厨师
Mark is a chef earning $75,000 per year. Under the first round of tax cuts, Mark paid $1,554 less tax in 2024–25 and 2025–26 compared with 2023–24 settings. When combined with the new tax cuts, the WATO and the instant tax deduction, his annual tax saving will grow to $2,142 in 2026–27 and $2,660 from 2027–28 (Assuming no work-related expenses).
Mark是一名年薪75,000澳元的厨师。在第一轮减税下，他在2024–25与2025–26财年相对于2023–24财年每年少缴 1,554澳元税款。叠加本次预算案中的新一轮减税、WATO与即时抵扣后，他每年的节税额将进一步提升至2026–27财年的2,142 澳元、以及2027–28 财年起的2,660 澳元（假设无任何与工作相关支出）。
In other words, the decisions announced in this Budget alone will give Mark an additional tax benefit of $570 per year from 2027–28.
换言之，仅就本次预算案宣布的新措施而言，Mark 自 2027–28 财年起每年可额外节税约 570 澳元。
4. Combined Tax Cut Across Income Levels
四、不同收入水平的综合减税效果
Table 1 — Combined annual tax cut compared to 2023–24 tax settings ($)
表 1 — 相对于 2023–24 财年税制的年度综合减税额（澳元）
Note: Stylised cameos assume the individual is an Australian tax resident with income only from work and work-related expenses under $1,000 from 2026–27. Calculations use basic tax scales, LITO (Where applicable) and the Medicare levy. Benefits for taxable incomes of $30,000–$60,000 include additional LITO and Medicare levy low-income threshold effects.
说明：以上案例假设纳税人为澳洲税务居民，仅有工资性收入，且自2026–27财年起的与工作相关支出低于1,000澳元。计算仅采用基本税率、低收入税务抵扣 (LITO，若适用) 及 Medicare 税。30,000–60,000澳元区间另含 LITO 与 Medicare 低收入豁免提升的叠加效应。
5. Related Measures: Medicare Levy Low-Income Thresholds
五、相关配套措施：Medicare 税低收入门槛上调
The Government will also increase the Medicare levy low-income thresholds by 2.9 per cent for singles, families, and seniors and pensioners from 1 July 2025. This means that over 1 million lower-income Australians will continue to be either exempt from the Medicare levy, or pay a reduced rate.
自2025年7月1日起，政府还将上调 Medicare 税的”低收入豁免门槛”——单身、家庭、长者与领取养老金人士统一上调 2.9%。这意味着超过 100 万名低收入澳洲居民将继续获得 Medicare 税豁免或享受减免税率。
What this means for you — 对您意味着什么
INP 提醒您：
If you are an employee, check that your 2026–27 tax return picks up the $1,000 instant deduction — even if you previously did not claim work-related expenses.
若您是受雇员工：请在2026–27 财年报税时务必享用1,000 澳元即时抵扣——哪怕您此前从未申报任何与工作相关支出。If your actual work-related expenses exceed $1,000, keep proper substantiation (Receipts, logbooks) and claim the higher amount in the usual way.
若您的实际工作相关支出超过1,000 澳元：请妥善保留单据、行车记录等凭证，按实际金额申报，可享受更高抵扣。Sole traders: confirm whether your business income qualifies for the WATO from 2027–28 — talk to your INP adviser about structure and income classification.
若您是 Sole Trader：请与 INP 同事确认您的经营所得是否符合2027–28 财年起的 WATO 适用条件，并复核业务结构与收入分类。
Source: Australian Government, The Treasury – Tax Explainer: New tax cuts for Australian workers (Budget 2026–27); ABS Average Weekly Earnings (Nov 2025); ABS Employee Earnings (Aug 2025); Fair Work Ombudsman.
资料来源：澳大利亚政府财政部 — 2026–27 预算案税务解说：澳洲工薪族新减税；澳洲统计局《周均工资》(2025 年 11 月)、《雇员收入》(2025 年 8 月)；公平工作监察署。
Disclaimer: This article is general information only and does not constitute tax, legal, or financial advice. For advice tailored to your circumstances, please contact your INP Group adviser.
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