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Guides / PHI Rebate Tiers 2025-26

Private Health Insurance Rebate Tiers 2025-26

Updated March 2026 · 10 min read

The Australian Government subsidises private health insurance through the Private Health Insurance (PHI) rebate — a percentage of your premium paid by the government, based on your income and age. On an average Gold hospital policy, the rebate is worth up to $914 per year.

Many Australians are on the wrong rebate tier — either because their income has changed or they have never updated their details. This guide shows exactly how much you are entitled to and how to claim it.

2025-26 Rebate Percentages

Rebate rates are set by the Australian Government and apply from 1 April 2025 to 31 March 2026. They are based on your income for surcharge purposes (taxable income plus reportable fringe benefits, total net investment loss, and reportable super contributions).

TierSingles incomeFamilies incomeUnder 6565-6970+
Base Tier$97,000 or less$194,000 or less24.608%28.710%32.812%
Tier 1$97,001 - $113,000$194,001 - $226,00016.405%20.507%24.608%
Tier 2$113,001 - $151,000$226,001 - $302,0008.202%12.303%16.405%
Tier 3Over $151,000Over $302,0000%0%0%
Family threshold note

For families, the income thresholds increase by $1,500 for each dependent child after the first child.

Rebate Rates by Age Group

Under 65

Income (Singles)Income (Families)TierRebate
$97,000 or less$194,000 or lessBase24.608%
$97,001 - $113,000$194,001 - $226,000Tier 116.405%
$113,001 - $151,000$226,001 - $302,000Tier 28.202%
Over $151,000Over $302,000Tier 30%

Ages 65-69

Income (Singles)Income (Families)Rebate
$97,000 or less$194,000 or less28.710%
$97,001 - $113,000$194,001 - $226,00020.507%
$113,001 - $151,000$226,001 - $302,00012.303%
Over $151,000Over $302,0000%

Ages 70+

Income (Singles)Income (Families)Rebate
$97,000 or less$194,000 or less32.812%
$97,001 - $113,000$194,001 - $226,00024.608%
$113,001 - $151,000$226,001 - $302,00016.405%
Over $151,000Over $302,0000%

Source: PrivateHealth.gov.au, 2025-26 financial year. Family income thresholds increase by $1,500 for each dependent child after the first.

What the Rebate Is Worth in Dollars

The percentage means nothing without context. Here is what the rebate is actually worth per year, calculated using real average premiums from our analysis of 62,988 active health insurance products.

Singles (Under 65) — Annual Rebate Value

Hospital TierAvg Premium ($/yr)Base RebateTier 1Tier 2
Basic ($122/mth)$1,459$354$236$118
Bronze Plus ($172/mth)$2,060$500$334$167
Silver Plus ($264/mth)$3,172$770$514$257
Gold ($313/mth)$3,761$914$609$304
What this means
  • A Base tier earner (under $97K) on an average Gold singles policy gets $914 back per year — reducing their effective cost from $3,761 to $2,847
  • Even a Tier 2 earner ($113K-$151K) on Gold gets $304 back
  • A Tier 1 earner on Bronze Plus gets $334 back — roughly $28/month off their premium
  • Tier 3 earners (over $151K) get zero rebate but face the Medicare Levy Surcharge if they do not have hospital cover

Families — Annual Rebate Value (Gold Hospital)

Family Gold premiums vary by state. Here is the rebate value on average family Gold premiums:

StateAvg Gold Family ($/yr)Base RebateTier 1Tier 2
NT$6,277$1,525$1,017$508
WA$7,942$1,929$1,286$643
SA$8,606$2,090$1,394$697
NSW$8,812$2,140$1,427$713
TAS$8,848$2,149$1,433$716
QLD$9,314$2,263$1,508$754
VIC$9,372$2,277$1,518$759

Calculated from average Gold family premiums by state. Source: analysis of 62,988 active products, March 2026.

For a family in Victoria on Gold cover at the base rebate tier, the government contributes $2,277 per year — nearly $190/month off the premium.

How to Claim the Rebate

There are two ways to receive the rebate:

Option 1: Reduced premium (most common)

Tell your health fund your income tier and they reduce your premium by the rebate percentage. You pay less each month.

  • Pros: Immediate savings, lower monthly outflow
  • Cons: If your income changes during the year, you may need to repay some rebate at tax time

How to set it up: Call your fund or log in to your account and nominate your income tier. Most funds ask for this when you join.

Option 2: Tax return claim

Pay the full premium to your fund and claim the rebate as a tax offset when you lodge your tax return.

  • Pros: No risk of overclaiming if your income fluctuates
  • Cons: You wait until tax time to get the money back, and your monthly cash flow is higher

How to claim: Your health fund issues a tax statement each year. Your accountant or myTax includes this in your return automatically.

Which is better?

For most people, Option 1 (reduced premium) is more practical — the rebate reduces your monthly cost immediately. But if your income is volatile (e.g., freelancer, commission-based, investment income varies), Option 2 avoids the risk of overclaiming and having to repay at tax time.

Age Group Definitions

The rebate increases with age to reflect higher healthcare costs for older Australians. Your age is assessed as at 1 July of the financial year. The three age groups are: under 65, 65 to 69, and 70 and over. Each group receives a progressively higher rebate percentage within the same income tier.

For couples or families where partners are in different age groups, the rebate is calculated based on the older person's age group for the hospital component, and each individual's age for the extras component.

Age BracketBase Tier Rebate
Under 6524.608%
65-6928.710%
70+32.812%

The difference between under-65 and 70+ base rebate on average Gold cover is an extra $305/year for singles.

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Common Rebate Mistakes

1. Wrong Income Tier Nominated

If your income has changed (new job, promotion, redundancy, retirement, parental leave) and you have not updated your rebate tier, you are either:

  • Overclaiming (income went up) — you will owe money at tax time
  • Underclaiming (income went down) — you are paying more than you need to each month
Fix

Update your income tier with your fund whenever your income changes significantly.

2. Not Claiming at All

Some policyholders — particularly those who set up their insurance years ago — never nominated a rebate tier. They are paying the full, unrebated premium.

Fix

Call your fund and nominate your tier. The rebate will apply from your next billing cycle. You can also claim the current financial year's rebate on your tax return.

3. Forgetting the Age-Based Increase

Australians aged 65-69 and 70+ receive higher rebate percentages at every income tier. If you or your partner recently turned 65 or 70, update your fund — the rebate increase will not apply automatically.

4. Not Accounting for Dependants

The family income threshold ($194,000) increases by $1,500 for each dependent child after the first. If you have 3 children, your threshold is $194,000 + (2 x $1,500) = $197,000. This could move you to a lower tier with a higher rebate.

Rebate and the Medicare Levy Surcharge

The PHI rebate and the Medicare Levy Surcharge (MLS) work together:

Income (Singles)Without Hospital Cover (MLS)With Hospital Cover (Rebate)
$97,000 or lessNo MLS24.608% rebate
$97,001 - $113,0001.0% MLS ($970-$1,130/yr)16.405% rebate
$113,001 - $151,0001.25% MLS ($1,413-$1,888/yr)8.202% rebate
Over $151,0001.5% MLS ($2,265+/yr)0% rebate

For higher earners, the choice is clear: pay the MLS (with no cover) or pay for hospital insurance (with or without rebate). In most cases, the insurance costs a similar amount to the MLS — and you actually get health cover in return.

Example: Single earner on $130,000
  • Without insurance: 1.25% MLS = $1,625/year (no cover)
  • With Basic hospital ($122/mth before rebate): $1,459/year minus 8.202% rebate ($118) = $1,341/year (with cover)
  • The insurance is $284 cheaper than the surcharge — and provides hospital cover

Rebate and Other Incentives

IncentiveInteraction with Rebate
LHC LoadingThe rebate is calculated on the loaded premium (base + loading). If you have loading, you get a slightly higher dollar rebate — but you still pay more overall. See our LHC loading guide.
ExcessChoosing a higher excess reduces your premium, which reduces the dollar value of the rebate. But the net cost (premium minus rebate) is still lower with a higher excess.
Extras coverThe rebate applies to both hospital and extras premiums. Dropping extras reduces your total premium and rebate, but saves money net.
Annual paymentThe rebate applies to the annual premium amount. Paying annually with a fund discount means your rebate is calculated on the discounted amount.

How Income Is Calculated for Rebate Purposes

Your rebate tier is determined by your income for surcharge purposes, which is broader than your taxable income alone. It includes:

  • Taxable income — your assessable income minus deductions
  • Reportable fringe benefits — the grossed-up value shown on your payment summary
  • Total net investment loss — losses from negatively geared investments added back
  • Reportable super contributions — employer and salary-sacrificed super above the base rate

For families, the combined income of both partners is used. This means salary sacrificing into super still counts towards the threshold, as do investment property losses that reduce your taxable income.

How to Check Your Current Rebate Tier

  • Call your health fund — they can tell you what tier is currently applied to your premium
  • Check your tax return — your last return shows the rebate claimed or adjustment made
  • myGov / ATO — your tax records show your nominated tier and any adjustments
  • Your fund's app or website — most funds display your current rebate tier in account settings

Related Guides

Frequently Asked Questions

What is the PHI rebate in Australia?
The Private Health Insurance rebate is a government subsidy that covers a percentage of your health insurance premium. The percentage depends on your income and age. In 2025-26, the base rebate for under-65s is 24.608%, worth up to $914 per year on an average Gold singles policy.
What are the PHI rebate income thresholds for 2025-26?
For singles under 65: Base tier (24.608%) for income up to $97,000; Tier 1 (16.405%) for $97,001-$113,000; Tier 2 (8.202%) for $113,001-$151,000; Tier 3 (0%) for income above $151,000. Family thresholds are double, plus $1,500 per dependent child after the first.
How do I claim the PHI rebate?
You can claim the rebate in two ways. The most common is as a premium reduction, where you nominate your rebate tier with your health fund and they reduce your premium accordingly. Alternatively, you can pay the full premium and claim the rebate when you lodge your tax return. Most people choose the premium reduction method for simplicity.
What income is used to determine my rebate tier?
Your rebate tier is based on your income for surcharge purposes, which includes taxable income, reportable fringe benefits, total net investment losses, and reportable super contributions. For families, the combined income of both partners is used.
Does the rebate apply to both hospital and extras cover?
Yes. The Australian Government rebate applies to both hospital cover and extras (general treatment) cover, as well as combined policies. The rebate percentage is the same regardless of the type of cover.
Do the rebate percentages change each year?
Yes. The government reviews the rebate percentages annually, typically adjusting them on 1 April each year. The adjustment is based on the increase in private health insurance premiums. Income thresholds are also reviewed periodically.
What if I nominate the wrong rebate tier?
If you nominate a higher rebate tier than you are entitled to (i.e., your income is higher than expected), you may need to pay back the excess rebate through your tax return. If you nominate too low, you will receive the balance as a tax offset. It is important to update your tier with your fund if your income changes significantly.
Do older Australians get a higher PHI rebate?
Yes. Australians aged 65-69 receive higher rebate percentages (base tier: 28.710%), and those aged 70+ receive the highest rates (base tier: 32.812%). This is in recognition of typically higher health insurance costs for older Australians.
Is it better to claim the rebate as a reduced premium or tax offset?
For most people, reduced premium is better as it lowers your monthly cost immediately. If your income is volatile (freelancer, commission-based), claiming at tax time avoids the risk of overclaiming and having to repay.

See your actual rebate on real plans

Compare premiums from 34 health funds with your rebate applied. Enter your age and income to see your actual cost.

See your actual rebate on real plans

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General information only. This is not financial or tax advice. Rebate percentages are for the 2025-26 financial year as published by the Australian Government. Rates are reviewed annually and may change. Premium data from analysis of 62,988 active health insurance products, March 2026. Sources: PrivateHealth.gov.au, ATO, Health.gov.au. Consult a qualified tax professional for personalised advice.