Working holiday maker tax rates (2024-25)
Working holiday makers on subclass 417 (Working Holiday) and subclass 462 (Work and Holiday) visas are taxed at special rates. The key difference from other visa holders: there is no tax-free threshold. You pay tax from the first dollar you earn.
The WHM flat rate is 15% on the first $45,000. This is lower than the standard non-resident rate (32.5%), but there is no tax-free threshold.
| Taxable Income | Tax Rate | Tax Payable |
|---|---|---|
| $0 – $45,000 | 15% | Up to $6,750 |
| $45,001 – $120,000 | 32.5% | $6,750 + 32.5% of excess |
| $120,001 – $180,000 | 37% | $31,125 + 37% of excess |
| $180,001+ | 45% | $53,325 + 45% of excess |
Source: Australian Taxation Office. Rates for the 2024-25 financial year. Medicare levy of 2% may also apply.
How to lodge your tax return
Get your Tax File Number (TFN)
You should have received a TFN when you started working. If you've lost it, contact the ATO on 13 28 61 or check your first payslip.
Gather your documents
Payment summaries or income statements from all employers, bank interest statements, and receipts for any work-related deductions.
Lodge online or through an agent
Use myTax (free, via myGov) or a registered tax agent. If you've left Australia, many agents can handle your return remotely.
Receive your refund
If you're owed a refund, the ATO will deposit it into your nominated bank account (Australian or overseas). Processing typically takes 2-4 weeks.
Common deductions for working holiday makers
You can claim deductions for expenses directly related to earning your income. Keep receipts and records for everything you claim.
Work-related travel
Travel between two workplaces (not home to work). Includes fuel, tolls, and public transport.
Protective clothing & uniforms
Sun protection, safety boots, high-vis gear, and occupation-specific clothing required by your employer.
Tools and equipment
Items you bought for work that cost less than $300 can be claimed in full. Items over $300 are depreciated.
Phone and internet
The work-related portion of your phone and internet bills, if you use them for work purposes.
Self-education
Courses directly related to your current employment (not general education or study for a new career).
Important: You cannot claim travel from home to work, personal expenses, or expenses your employer has already reimbursed. The ATO actively audits WHM returns — only claim what you can substantiate with records.
Leaving Australia? Claim your super too.
Working holiday makers can claim their superannuation as a DASP once they've permanently departed. The WHM DASP tax rate is 65%.
Thinking about staying in Australia?
You may have more options than you think.
Many working holiday makers don't realise they may be eligible for employer sponsorship, a skilled visa, a student visa, or a partner visa. If you're thinking about staying, an immigration lawyer can assess your options before your visa expires.
30-minute consultation with Nilesh Nandan — 32 years experience.
Working holiday tax — frequently asked questions
Disclaimer: This guide is general information only and does not constitute financial, tax, or legal advice. Tax rates and rules may change. Consult a registered tax agent for advice specific to your circumstances. MyVisaTaxBack is operated by MyVisa Lawyers — we are immigration lawyers, not tax advisors.