Private Health Insurance Rebate Calculator

Private Health Insurance (PHI) rebate rates are income-tested and indexed annually by the ATO. Rates shown reflect the 2024-25 schedule (Base 24.608%, Tier 1 16.405%, Tier 2 8.202%, Tier 3 0%); verify the current-year rates at ato.gov.au before lodging. Income thresholds for singles: Base under $93,000, Tier 1 $93,001-$108,000, Tier 2 $108,001-$144,000, Tier 3 above $144,000 (family thresholds double, plus $1,500 per additional child). The rebate can be claimed as a premium reduction, lump sum at tax time, or tax offset. The Medicare Levy Surcharge (1.0-1.5%) applies to high earners without hospital cover.