Is the repayment still a percentage of my whole income?

No. From the 2025-26 income year the ATO calculates compulsory repayments using marginal rates, so you only pay on the income above the minimum threshold — except above $186,051, where the repayment is 10% of total repayment income.

What is the HECS repayment threshold for 2026-27?

$69,528. Below that, no compulsory repayment is required for the 2026-27 income year.

HECS-HELP Repayment Calculator 2026-27 (Australia)

Taxable income

From your tax return, excluding any First Home Super Saver released amount.

Income year

Add the other repayment-income components

Reportable fringe benefits

Reportable super contributions

Total net investment loss

Including net rental losses.

Exempt foreign employment income

These are the four amounts the ATO adds to taxable income. Salary sacrificing into super shows up here as a reportable contribution, which is why it does not reduce a HECS repayment the way people expect.

Repayment income

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Per fortnight

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% of repayment income

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Repayment income	Rate	Your position

Two things people get wrong

It is not a flat percentage any more. From the 2025-26 income year the ATO switched to marginal rates: you repay only on the income above the threshold, not on your whole income. The one exception is the top band, where the repayment goes back to a flat 10% of total repayment income.

Repayment income is not taxable income. The ATO adds reportable fringe benefits, total net investment loss, reportable super contributions and exempt foreign employment income. This is why salary sacrificing into super does not reduce a compulsory repayment — the sacrificed amount is added straight back.

Thresholds and rates from the ATO's study and training loan repayment thresholds page, last updated 30 June 2026.