For 2026–27, the standard Child Care Subsidy rate is 90% when family adjusted taxable income is $88,520 or less. Above that threshold, the percentage generally falls by one point for every $5,000. The rate reaches 0% when family income is $538,520 or more.
Estimate your CCSThe difference above the $88,520 threshold is $31,480. Dividing that by $5,000 reduces the standard rate by 6.296 percentage points, leaving an estimated 83.704%. ParentMath displays 83.7% and then applies it to eligible fees and hours.
Adjusted taxable income can include taxable income, reportable fringe benefits, reportable super contributions, net investment losses and other amounts used for family assistance. Use a full-year estimate for both partners.
The actual subsidy also depends on hourly caps, booked fees, subsidised hours and whether a younger child qualifies for the higher rate. A tidy percentage can still produce a surprisingly untidy invoice.
The standard rate starts at 90% up to $88,520 and reaches 0% at $538,520, generally falling by one percentage point per $5,000 between them.
Services Australia uses estimated family adjusted taxable income for the financial year, rather than one person’s current salary alone.
Rates checked 11 September 2026 against Services Australia and the Department of Education. Example verified against calculator.mjs.