Working holiday tax and your passport
Do I pay 15% working holiday tax on an Iceland passport?
Yes. Iceland has a non-discrimination article in its treaty with Australia — and it is the one that does not help. Its treaty excludes the working holiday maker rate from the non-discrimination article.
The two conditions
Both must hold. The passport must be one of the eight, and you must be an Australian resident for tax purposes. Most people on a working holiday are not residents for tax purposes, which is why the article helps fewer people than the country list suggests.
Why the article does not reach the working holiday rate
Its treaty excludes the working holiday maker rate from the non-discrimination article. The article exists; the working holiday maker rates sit outside it. So the 15% scale applies from the first dollar in the ordinary way, and residency for tax purposes does not change that.
One thing to know about this year's table
The ATO had not published a 2026–27 working holiday maker table as at 25 Aug 2026, although the 2026–27 resident brackets were published on 13 Aug 2026. This carries the 2025–26 table forward unchanged and must be re-checked when the ATO publishes.
What this rests on
Every figure above comes from one of these records. This list is generated from them, so it cannot fall out of step with the calculator.
- ATO — taxation of Australian resident WHMs from NDA countries
- au.whm.nda-countries · effective 1 Jan 2017 · read 23 Aug 2026
- ATO — tax rates, working holiday maker
- au.whm.rates.2026-27 · effective 1 Jul 2026 to 30 Jun 2027 · read 23 Aug 2026