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ATO FY 2025/26 STAGE 3 ACTIVE
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Skilled Regional (Subclass 491) – Stage 3 Rates FY 2025/26

Skilled Work Regional (Provisional) Visa (Subclass 491) Tax Calculator

Subclass 491 is a 5-year provisional visa allowing skilled migrants to live and work in designated regional areas of Australia with access to Medicare and resident tax rates.

Stage 3 Marginal Rates100% Medicare Exemption Check12% Superannuation Guarantee
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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)20.3% Effective Rate
$75,712/ annual
Medicare Exempt (MES Eligible)0% Levy

You save $1,900/yr ($158/mo) under Category 1 MES.

Gross Salary$95,000
Income Tax (Stage 3)-$19,288
Medicare Levy0% Exempt$0
Total Tax Withheld$19,288
Employer Superannuation12.0%

Paid in addition to gross salary

$11,400

Total pkg: $106,400

Citizen vs. Visa Holder Comparison

+$1,900 Advantage
AU Citizen / PR

$73,812

Includes 2% Medicare
Visa Holder (You)

$75,712

0% Medicare (MES)
Net Take-Home Difference

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

+$1,900

/ 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.

Verified Australian Funds
Bupa AustraliaFast Visa Letter (Condition 8501)
$114/mostarting price
🎉 Save 10% First 12 Months
  • Instant Department of Home Affairs letter
  • No waiting period on emergency dental
  • 24/7 multilingual health advice line
Allianz Care AustraliaGovernment Approved
$108/mostarting price
🎉 Exclusive Student & Expat Rates
  • 100% compliant with visa condition 8501
  • Direct billing at 1,000+ medical clinics
  • Telehealth included at $0 co-pay
nib Health FundsBest Value
$98/mostarting price
🎉 Get $100 Digital Mastercard
  • Simple digital claims via nib app
  • Unlimited emergency ambulance
  • Customizable extras & dental

⚡ Instant digital visa certificate sent to your email in under 3 minutes.

Get Quote with Bupa Australia

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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Official ATO & Services Australia Rules for Subclass 491 (Skilled Work Regional Provisional)

How your visa subclass is treated under Australian tax legislation

Tax Residency Treatment

Standard resident Stage 3 tax rates ($0 - $18,200: 0%, $18,201 - $45,000: 16%, $45,001 - $135,000: 30%) with 12% superannuation.

Medicare Levy Exemption (MES) Guidance

Subclass 491 visa holders are uniquely granted access to Medicare under Ministerial determination. Therefore, 491 visa holders pay the standard 2% Medicare levy.

Taxation Guide for Subclass 491 Skilled Work Regional Visa Holders

The Subclass 491 visa is a 5-year provisional visa for skilled workers residing in designated regional areas of Australia.

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1. Special Medicare Entitlement for Subclass 491

Unlike other provisional work visas (like the 482), Subclass 491 visa holders are explicitly eligible for Medicare from the date of visa grant under a special Australian government legislative instrument.
  • You can enroll in Medicare and receive a blue interim/provisional Medicare card.
  • You are liable to pay the standard 2.0% Medicare Levy on your taxable income.

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    2. Pathway to Subclass 191 PR

  • To transition from Subclass 491 to the permanent Subclass 191 visa, you must lodge Australian tax returns for 3 income years showing regional residence.
    Frequently Asked Questions

    Tax & Medicare Questions for Subclass 491 (Skilled Work Regional Provisional)

    Q:Are Subclass 491 visa holders eligible for Medicare?

    Yes! Subclass 491 visa holders are eligible for Medicare under Australian Department of Health regulations and pay the 2% Medicare levy.