A benefit code is a unique identifier that helps the Australian Taxation Office (ATO) identify the private health insurance coverage you've paid for in that financial year in relation to your age. The code is used to determine the amount of private health insurance rebate you'll receive and is based on the age of the oldest person listed on the policy and the period when premiums were paid.
How do I know what my correct benefit code is?
Most health insurers will share your private health insurance details directly with the ATO, so your benefit code will usually be pre-filled in your tax return if you lodge online or use a registered tax agent.
If you need to locate your benefit code manually, it can be found on the private health insurance statement issued when you took out your policy. If you can’t find your original policy documents, you can contact your health fund to request a copy.
Your health fund may also provide you with an annual tax statement that contains details about the private health insurance you've paid for that financial year, including the relevant benefit code.
As of July 2025, the health insurance benefit codes are as follows:
| Age of oldest policyholder | Benefit code: 1 July to 31 March | Benefit code: 1 April to 30 June |
|---|---|---|
| Under 65 | 30 | 31 |
| 65–69 | 35 | 36 |
| 70+ | 40 | 41 |
| Source: Australian Taxation Office | ||
If you didn’t have appropriate hospital cover in the past financial year and are unable to supply a relevant benefit code, you may be liable to pay the Medicare Levy Surcharge if you earn an eligible income.
What is a tax claim code in relation to health insurance?
To complete your tax return, you’ll also need a tax claim code. This code helps the ATO determine how much private health insurance rebate you’re entitled to based on your personal circumstances as of 30 June. Tax claim codes range from A to F and describe your relationship status.
These are the tax claim code definitions as of July 2025:
| Code | Description |
|---|---|
| Tax Code A | Single adult on 30 June |
| Tax Code B | Single adult on 30 June with dependent child/children |
| Tax Code C | Policyholder with spouse on 30 June (including if spouse passed away during the tax year and policyholder did not have another spouse before 30 June) |
| Tax Code D | Policyholder with spouse on 30 June and claiming their share of rebate because spouse isn't claiming it themselves |
| Tax Code E | Policyholder with spouse on 30 June and agreeing that spouse should claim policyholder's share of rebate because policyholder isn't claiming it themselves |
| Tax Code F | Dependent child covered under a private health insurance policy and not entitled to receive the rebate |
Your tax claim code may be pre-filled in your tax return based on last year’s details. If it’s missing or you’re unsure which one applies to you, the ATO provides a step-by-step guide to help you work it out.
Benefit code vs tax claim code
While both benefit codes and tax claim codes are used to help determine your private health insurance rebate, they serve different purposes.
- Benefit code relates to the age of the oldest person on the policy and the period during which premiums were paid. It’s used to calculate the rebate percentage you're entitled to based on those age brackets.
- Tax claim code reflects your personal circumstances as of 30 June, such as whether you're single, have a spouse or are claiming a rebate on behalf of someone else. It tells the ATO who is entitled to claim the rebate and how it should be split.
Together, these codes help the ATO ensure your rebate is calculated correctly when you lodge your tax return.
Tax time health insurance review
Tax time is a great opportunity to review your health insurance policy – especially with premiums on the rise. In April 2025, average health insurance premiums increased by around 3.73%, and research from our health insurance partner Compare Club found that private health is now the third most stressful household bill, behind only energy and mortgage repayments.
If you don’t have private health cover at all, you may be liable for the Medicare Levy Surcharge, which is an extra tax of 1% to 1.5% of your taxable income and reportable fringe benefits, depending on how much you earn. While it might be too late to avoid the surcharge this financial year, taking out cover now could help you steer clear of it next July and avoid a larger than expected tax bill. You only need hospital cover with an excess of $750 or less (singles) or $1,500 or less (couples/families) to be exempt – and will likely cost you less than the surcharge itself.
Getting a health insurance quote through us takes just minutes and can help ensure that you're getting the cover you need at the best cost. You can take advantage of health insurance deals too, with many providers we work with offering incentives like up to ten weeks free when you take out a new policy.
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