🇮🇳 COUNTRY A India VS 🇦🇺 COUNTRY B Australia

At most income levels, yes — Australia's effective income tax rate is slightly higher than India's, particularly above A$135,000 where Australia's 37% band kicks in while India stays at 30%. At lower incomes (under A$80,000), the difference is small (1–3 percentage points). Australia's Medicare levy adds 2% on top. However, Australia's mandatory 12% employer Super is an off-budget retirement benefit that doesn't appear in the income tax comparison.

Australia's Super requires employers to contribute 12% of salary on top of (not instead of) gross pay. India's EPF requires 12% of basic salary from the employer — but 'basic salary' is typically set at 50% of CTC, so the effective contribution is ~6% of total package. Australian Super compounds in a professionally managed fund until retirement (age 60–65). Both are retirement savings, but Australian Super is typically more generous in absolute terms for high earners.

Yes — Indian professionals resident in Australia (183+ days) are Australian tax residents and pay Australian income tax on their Australian income. India's taxing rights are limited to Indian-source income once you are non-resident in India. The India-Australia Double Tax Agreement (DTA) prevents double taxation on most income types and specifies which country has primary taxing rights.

Australia's Medicare levy is 2% of taxable income, funding the public Medicare healthcare system. All Australian tax residents pay it, including Indian expats living in Australia. It applies regardless of whether you use public Medicare services. Indians on temporary visas who are not entitled to Medicare benefits can apply for a Medicare levy exemption, but permanent residents and citizens pay in full.