Private Health Insurance Rebate 2025/26
Private Health Insurance Rebate 2025/26
The private health cover rebate changed on 1 July 2025:
- Income Tested: The rebate is income tested on a single or family income basis.
- Income Tiers: The level of income determines the rebate applicable (for YE26, the Base Tier starts at $101,000 for singles and $202,000 for families).
- Child Allowance: For families with multiple children, the threshold increases by $1,500 for every child after the first child.
- Assessment Basis: Single parents and couples (including those separated from their spouse and those whose spouse has passed away) are assessed on family tiers.
- Calculator: To calculate your rebate, you can use the ATO Private Health Insurance Rebate Calculator.
- Tier Adjustment: If you want to avoid a potential tax liability, you should contact your private health insurer to advise your current or expected income level to adjust your related tier.
The below rebate tiers apply from 1 July 2026 to 30 June 2026:
| Income | ||||
|
| Base Tier | Tier 1 | Tier 2 | Tier 3 |
| Single | $101,000 or less | $101,001 – $118,000 | $118,001 – $158,000 | $158,001 or more |
| Family | $202,000 or less | $202,001 – $236,000 | $236,001 – $316,000 | $316,001 or more |
| Rebate | ||||
| Aged under 65 | 24.118% | 16.079% | 8.038% | 0% |
| Aged 65 – 69 | 28.139% | 20.098% | 12.058% | 0% |
| Aged 70 or over | 32.158% | 24.118% | 16.079% | 0% |
Disclaimer
This is not advice. Items herein are general comments only and do not constitute or convey advice per se. The information contained in these articles is for guidance only and should not be relied upon without obtaining professional advice having regard to your direct circumstances.
