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ATO FY 2025/26 STAGE 3 ACTIVE
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🇮🇳India Passport Holder Guide

Medicare Levy Exemption for Indian Passport Holders in Australia

India does not have a Reciprocal Health Care Agreement (RHCA) with Australia. Indian passport holders on temporary visas (such as 482 TSS, 485 Graduate, and 500 Student) are not entitled to Medicare and can claim a 100% Medicare Levy Exemption (saving 2% of total taxable income) via an MES from Services Australia.

100% Medicare Levy Exemption Eligible (MES Category 1)
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Gross Annual Salary (AUD)

Base salary before tax & superannuation

FY 2025/26 Stage 3
AUD $
$20k$100k$180k$300k
Quick Presets:

Visa Subclass & Nationality

Determines tax residency brackets and Medicare eligibility

Non-RHCA (MES Eligible)

100% Medicare Levy Exemption (MES): As a non-citizen from a non-RHCA country, you can obtain a Medicare Entitlement Statement (MES) from Services Australia and pay 0% Medicare Levy.

Additional Residency & Insurance Toggles

Applied for Permanent Residency (PR)?Subclass 186/189/190/820

Applying for PR with work rights gives you interim Medicare access, removing the MES exemption.

Adequate Private Hospital Cover?Avoids MLS Surcharge

Avoids 1.0% – 1.5% Medicare Levy Surcharge for taxable incomes above $101,000.

Estimated Net Pay

Take-Home Income

Net Take-Home (annual)22% Effective Rate
$89,712/ annual
Medicare Exempt (MES Eligible)0% Levy

You save $2,300/yr ($192/mo) under Category 1 MES.

Gross Salary$115,000
Income Tax (Stage 3)-$25,288
Medicare Levy0% Exempt$0
Total Tax Withheld$25,288
Employer Superannuation12.0%

Paid in addition to gross salary

$13,800

Total pkg: $128,800

Citizen vs. Visa Holder Comparison

+$3,450 Advantage
AU Citizen / PR

$86,262

Includes 2% Medicare
Visa Holder (You)

$89,712

0% Medicare (MES)
Net Take-Home Difference

Extra take-home pay due to 100% Medicare Levy Exemption

+$3,450

/ year

OVHC (Condition 8501)Department of Home Affairs Compliant

Compare Approved OVHC Health Cover

Maintain mandatory health insurance for Work Visa (482/485) while claiming 100% Medicare Levy Exemption.

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Bupa AustraliaFast Visa Letter (Condition 8501)
$114/mostarting price
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$108/mostarting price
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  • 100% compliant with visa condition 8501
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How to Claim 100% Medicare Levy Exemption (MES)

Official step-by-step Services Australia checklist

Form MS015
1Prepare Documents

Obtain a certified copy of your passport photo page, current Australian visa grant notice (or VEVO check), and proof of arrival.

2Lodge via myGov

Apply online using your Services Australia / Medicare online account through myGov, or complete Medicare Entitlement Statement (MS015).

3Claim on Tax Return

Once approved (usually 4-6 weeks), enter your MES certificate number under ATO tax return question M2 (Medicare Levy Exemption: 365 days).

💡 Apply for your MES early in June/July to ensure quick ATO processing.Services Australia Official MES Portal
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Australian Tax & Medicare Rules for India Nationals

Official ATO & Services Australia MES framework

Tax Residency & Stage 3 Tax Rates

Temporary visa holders from India residing in Australia for work or study are generally assessed as Australian Residents for Tax Purposes. This grants you the $18,200 tax-free threshold and lower marginal rates under the Stage 3 Tax Cuts.

Medicare Entitlement Statement (MES) Steps

India does not have an RHCA treaty with Australia. As a temporary resident maintaining private OVHC/OSHC health cover, you can apply for an MES from Services Australia to claim a 100% exemption on Question M2 of your ATO tax return.

Frequently Asked Questions

Medicare Exemption FAQs for India Citizens

Q:Are Indian citizens exempt from the Medicare Levy in Australia?

Yes! Indian passport holders on temporary visas without PR applications are 100% exempt from the 2% Medicare Levy because Australia has no reciprocal healthcare agreement with India.

Q:How much tax does an Indian on a 482 or 485 visa save?

You save exactly 2% of your taxable income. For example, on an AUD $100,000 salary, you save $2,000 per year; on an AUD $150,000 salary, you save $3,000 per year.

Q:How do I claim the Medicare Levy Exemption as an Indian national?

1. Apply for a Medicare Entitlement Statement (MES) online via Services Australia before lodging your tax return. 2. Once your MES is approved, tick 'Yes' to the Medicare Levy Exemption Category 1 question on your ATO tax return.