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2.3.1.20 Current COTC Tables

Content

This topic contains the current (plus 2 years) COTC (1.1.C.210) Tables used for calculating a child support assessment (1.1.C.70) made under Part 5 of the CSA Act.

COTC Table 2026

Parents' (1.1.P.10) combined child support income (1.1.C.190) or parent's child support income (3.1)
Fraction of MTAWE0.511.522.5Costs of children do not increase above this cap
No. of children$0 to $46,569$46,570 to $93,137$93,138 to $139,706$139,707 to $186,274$186,275 to $232,843Income over $232,843
COTC (to be apportioned between parents)
Children aged 0 to 12 years
1 child17c for each $1$7,917 plus 15c for each $1 over $46,569$14,902 plus 12c for each $1 over $93,137$20,490 plus 10c for each $1 over $139,706$25,147 plus 7c for each $1 over $186,274$28,407
2 children24c for each $1$11,177 plus 23c for each $1 over $46,569$21,888 plus 20c for each $1 over $93,137$31,202 plus 18c for each $1 over $139,706$39,584 plus 10c for each $1 over $186,274$44,241
3 + children27c for each $1$12,574 plus 26c for each $1 over $46,569$24,682 plus 25c for each $1 over $93,137$36,324 plus 24c for each $1 over $139,706$47,500 plus 18c for each $1 over $186,274$55,882
Children aged 13 + years
1 child23c for each $1$10,711 plus 22c for each $1 over $46,569$20,956 plus 12c for each $1 over $93,137$26,544 plus 10c for each $1 over $139,706$31,201 plus 9c for each $1 over $186,274$35,392
2 children29c for each $1$13,505 plus 28c for each $1 over $46,569$26,544 plus 25c for each $1 over $93,137$38,186 plus 20c for each $1 over $139,706$47,500 plus 13c for each $1 over $186,274$53,554
3 + children32c for each $1$14,902 plus 31c for each $1 over $46,569$29,338 plus 30c for each $1 over $93,137$43,309 plus 29c for each $1 over $139,706$56,814 plus 20c for each $1 over $186,274$66,128
Children of mixed age
2 children26.5c for each $1$12,341 plus 25.5c for each $1 over $46,569$24,216 plus 22.5c for each $1 over $93,137$34,694 plus 19c for each $1 over $139,706$43,542 plus 11.5c for each $1 over $186,274$48,897
3 + children29.5c for each $1$13,738 plus 28.5c for each $1 over $46,569$27,010 plus 27.5c for each $1 over $93,137$39,816 plus 26.5c for each $1 over $139,706$52,157 plus 19c for each $1 over $186,274$61,005

COTC Table 2025

View the COTC Table 2025

COTC Table 2024

View the COTC Table 2024

Last reviewed: