Australia · 2026–27 · Private hospital cover
Check the MLS tier that may apply when you, your spouse or your dependants do not have approved private patient hospital cover. This page separates the income used to choose your tier from the amount the surcharge rate is applied to.
MLS scenario
Your calculator values stay in your browser.
Scenario only: this tool assumes your family status and hospital-cover status were the same for the full income year. It does not calculate part-year cover, prescribed-person exemptions, trust-specific rules, every low-income family exception, or whether a particular insurance policy qualifies. Your income for MLS purposes can include taxable income, reportable fringe benefits, reportable super contributions and net investment losses, while the surcharge rate itself is applied to a narrower base. Use ATO figures where available.
2026–27 thresholds
For 2026–27, the single tiers are $105,000, $123,000 and $164,000. The family tiers are $210,000, $246,000 and $328,000. The surcharge rates above the base tier are 1%, 1.25% and 1.5%.
For families with children, each family threshold increases by $1,500 for every MLS dependent child after the first.
Important distinction
Income for MLS purposes is used to decide whether you are in the base tier, Tier 1, Tier 2 or Tier 3. It can include amounts such as reportable super contributions and net investment losses.
The surcharge percentage is applied to a narrower amount. Keeping those two inputs separate avoids overstating the surcharge when your MLS income includes add-backs that are not part of the surcharge calculation base.
Related calculators
The Medicare levy surcharge is an additional charge. It is not the same as the standard Medicare levy already included in Check My Money's advanced take-home tools.
Quick answers
Singles: $105,000 base threshold, then $123,000 and $164,000 tier boundaries. Families: $210,000, $246,000 and $328,000, increased by $1,500 for each dependent child after the first.
The 2026–27 rates are 0% in the base tier, then 1%, 1.25% and 1.5%.
Only appropriate private patient hospital cover counts, and family members may also need to be covered. This page assumes the checkbox means qualifying full-year cover for everyone relevant to your situation.
Official rules
Part-year cover, relationship changes and exemptions can require a day-by-day calculation.