**$190,000** — the top marginal income tax rate of 45% applies to the portion of taxable income above $190,000 for an Australian resident individual in the 2025-26 financial year.

Working / resident individual rate scale (FY2025-26):
- $0 – $18,200: nil
- $18,201 – $45,000: 16%
- $45,001 – $135,000: 30%
- $135,001 – $190,000: 37%
- $190,001 and above: 45%

The 45% bracket starts at taxable income over $190,000 (the threshold figure is $190,000). The 2% Medicare levy is separate and is not included in this figure.

Controlling authority: the **Income Tax Rates Act 1986 (Cth)** sets the resident individual income tax rates (Schedule 7, Part I — the resident rate scale).