All Australian tax residents pay an additional 1.5% medicare levy on their taxable income. This will not apply if you are not a resident for tax purposes. Also, if your taxable income is below approximately $20,542, you will not be charged the medicare levy. Families have a higher threshold of $40,431 plus $3713 per dependant child.

As an example, a tax resident who earns $30,000 for the year will be charged a medicare levy of $450. Please go to our tax estimate page to determine the amount of medicare levy you will pay.

However temporary visa holders are able to avoid the extra medicare levy if they have not been entitled to receive a medicare card or benefits (note - some countries have a reciprocal agreement to receive benefits, even though they may not possess a card). To do this you need to submit an application to receive a certificate of exemption.

We will submit this application and claim your exemption in your tax return. Below is a medicare declaration which you must send to us with your tax return. Note that you do not need to obtain exemption if your income is below $20,542.

The fee for processing a medicare exemption application is just $20, and this should be added to your payment of our tax return fee at the same time.

If you have already lodged a tax return, including prior years, we can also process a tax return amendment to refund the medicare levy you have previously paid. The cost of a tax return amendment is $60 per year.

Send us the following declaration should you be claiming medicare exemption.
You also must fax or email us a copy of all used pages in your passport.
Our fax is 1300 019 871 or International 617 4041 5722 or email


medicare declaration


Your Name

My Email

Birth Date


Address Australia

Address Overseas

I have never been entitled to Medicare benefits

I have not applied for a permanent visa

I do not have dependants or spouse with a permanent visa

Departure Date

I declare that the information given in this application is complete, true and correct. For the period specified above, I was a resident of Australia for taxation purposes; and at the same time I was not entitle to Medicare benefits, nor Medicare benefits under a Reciprocal Health Care Agreement, and every person who was a dependant of mine during that period was also not entitled to Medicare benefits. I understand there are penalties for deliberately making a false or misleading statement.

Date of Declaration: Sign (if faxing)

Print Declaration : Submit Declaration:

IF LODGING BY FAX OR EMAIL - print form and sign and fax to 1300 019 871 or International 617 4041 5722 or email