CCS Income Thresholds 2025–26
Full table of Child Care Subsidy percentages by combined family Adjusted Taxable Income (ATI). Rates effective 7 July 2025.
ATI ≠ gross salary. ATI includes reportable fringe benefits, reportable employer super, and net investment losses. It is usually higher than your take-home pay.
| Combined family ATI | Standard CCS rate |
|---|---|
| $0 – $85,279 | 90% |
| $85,280 – $90,279 | 89% |
| $90,280 – $95,279 | 88% |
| $95,280 – $100,279 | 87% |
| $100,280 – $105,279 | 86% |
| $105,280 – $110,279 | 85% |
| $110,280 – $115,279 | 84% |
| $115,280 – $120,279 | 83% |
| $120,280 – $125,279 | 82% |
| $125,280 – $130,279 | 81% |
| $130,280 – $135,279 | 80% |
| $135,280 – $140,279 | 79% |
| $140,280 – $145,279 | 78% |
| $145,280 – $150,279 | 77% |
| $150,280 – $155,279 | 76% |
| $155,280 – $160,279 | 75% |
| $160,280 – $165,279 | 74% |
| $165,280 – $170,279 | 73% |
| $170,280 – $175,279 | 72% |
| $175,280 – $180,279 | 71% |
| $180,280 – $185,279 | 70% |
| $185,280 – $190,279 | 69% |
| $190,280 – $195,279 | 68% |
| $195,280 – $200,279 | 67% |
| $200,280 – $205,279 | 66% |
| $205,280 – $210,279 | 65% |
| $210,280 – $215,279 | 64% |
| $215,280 – $220,279 | 63% |
| $220,280 – $225,279 | 62% |
| $225,280 – $230,279 | 61% |
| $230,280 – $235,279 | 60% |
| $235,280 – $240,279 | 59% |
| $240,280 – $245,279 | 58% |
| $245,280 – $250,279 | 57% |
| $250,280 – $255,279 | 56% |
| $255,280 – $260,279 | 55% |
| $260,280 – $265,279 | 54% |
| $265,280 – $270,279 | 53% |
| $270,280 – $275,279 | 52% |
| $275,280 – $280,279 | 51% |
| $280,280 – $285,279 | 50% |
| $285,280 – $290,279 | 49% |
| $290,280 – $295,279 | 48% |
| $295,280 – $300,279 | 47% |
| $300,280 – $305,279 | 46% |
| $305,280 – $310,279 | 45% |
| $310,280 – $315,279 | 44% |
| $315,280 – $320,279 | 43% |
| $320,280 – $325,279 | 42% |
| $325,280 – $330,279 | 41% |
| $330,280 – $335,279 | 40% |
| $335,280 – $340,279 | 39% |
| $340,280 – $345,279 | 38% |
| $345,280 – $350,279 | 37% |
| $350,280 – $355,279 | 36% |
| $355,280 – $360,279 | 35% |
| $360,280 – $365,279 | 34% |
| $365,280 – $370,279 | 33% |
| $370,280 – $375,279 | 32% |
| $375,280 – $380,279 | 31% |
| $380,280 – $385,279 | 30% |
| $385,280 – $390,279 | 29% |
| $390,280 – $395,279 | 28% |
| $395,280 – $400,279 | 27% |
| $400,280 – $405,279 | 26% |
| $405,280 – $410,279 | 25% |
| $410,280 – $415,279 | 24% |
| $415,280 – $420,279 | 23% |
| $420,280 – $425,279 | 22% |
| $425,280 – $430,279 | 21% |
| $430,280 – $435,279 | 20% |
| $435,280 – $440,279 | 19% |
| $440,280 – $445,279 | 18% |
| $445,280 – $450,279 | 17% |
| $450,280 – $455,279 | 16% |
| $455,280 – $460,279 | 15% |
| $460,280 – $465,279 | 14% |
| $465,280 – $470,279 | 13% |
| $470,280 – $475,279 | 12% |
| $475,280 – $480,279 | 11% |
| $480,280 – $485,279 | 10% |
| $485,280 – $490,279 | 9% |
| $490,280 – $495,279 | 8% |
| $495,280 – $500,279 | 7% |
| $500,280 – $505,279 | 6% |
| $505,280 – $510,279 | 5% |
| $510,280 – $515,279 | 4% |
| $515,280 – $520,279 | 3% |
| $520,280 – $525,279 | 2% |
| $525,280 – $530,279 | 1% |
| $535,280 and above | Not eligible |
How the taper works
The standard CCS rate starts at 90% for families earning up to $85,279. For every $5,000 of income above that threshold, the rate drops by 1 percentage point. This continues until the rate reaches 0% at $535,280.
Formula: CCS% = 90 − floor((ATI − 85,279) / 5,000), minimum 0.
Note that the higher rate for second and subsequent children under school age is calculated separately — it can be up to 95%. See the second child higher rate guide.
Calculate your exact weekly cost
The table shows your rate — the calculator shows your actual dollar amounts.
Use the calculator →