# HELP Repayment — 2025-26 Income Year

## Minimum Repayment Income Threshold

Under the new marginal repayment system that applies from the 2025-26 income year, the minimum repayment income threshold is:

**$67,000**

Repayment income below this amount attracts no compulsory HELP repayment. Once repayment income exceeds $67,000, the marginal repayment rates begin to apply — meaning only the portion of income *above* each successive band boundary is subject to each incremental rate, rather than the entire income being taxed at the applicable flat rate as under the previous system.

## Controlling Authority

The **Australian Taxation Office (ATO)** is the controlling authority for the Higher Education Loan Program (HELP). The ATO administers the compulsory repayment mechanism (via the income-tax system), maintains HELP account balances, applies indexation, and issues assessments. The Department of Education holds policy responsibility for HELP eligibility and loan approvals under the *Higher Education Support Act 2003*, but the ATO is the body that controls and collects repayments.