How Much Do GPs Earn in Australia? Salary vs Billings

Search "GP salary" and you get recruiter ranges from $200k to $500k with no source. Here's the number GPs actually declare to the ATO, why it sits below gross billings, and how to work out your own.

What GPs actually declare (ATO data)

The most reliable answer isn't a job ad — it's the tax return. In the ATO's 2023–24 Taxation statistics, the general-practice occupation (code 253111) covers 27,776 taxpayers, with:

• Average taxable income: $196,060
• Median taxable income: $156,733

The median sits below the average, which tells you a smaller group of high-billing GPs pulls the average up; the median is closer to the typical GP. Both are taxable incomes — income after deductions — not billings and not salary. See where GPs sit against every other specialty on our doctor salaries by specialty table.

Why billings and take-home are so different

A GP can bill well over $400,000 a year and still declare a taxable income around the figures above. The gap is structural:

• The practice service fee. Most GPs are contractors who pay the practice a percentage of billings — commonly around 30–35% — for rooms, reception, nursing and systems. That comes off the top before the GP sees anything.
• Work-related deductions. Indemnity, AHPRA registration, college fees, equipment, self-education and more reduce taxable income further — see our tax deductions for doctors guide.
• Then tax, Medicare and any HECS. What lands in the bank is lower again.

So "GP earnings" depends entirely on which number you mean: gross billings, taxable income, or after-tax take-home. To see all three on your own inputs — consulting days, bulk-bill versus private, procedures, service-fee split — build your week in the GP billings calculator.

How GPs are paid

• Contractor (most GPs): a percentage of your own billings, with the practice taking a service fee. Your income scales with how much and how you bill.
• GP registrar (training): paid a base salary or a percentage of billings, whichever is higher, under the national training terms — see GP registrar pay.
• Salaried GP: less common, but found in Aboriginal Community Controlled Health, corporate, Defence and some rural and hospital settings.

FAQ

How much do GPs earn in Australia?

The 27,776 taxpayers who reported their occupation as general practice averaged $196,060 in taxable income in 2023–24, with a median of $156,733 (ATO Taxation statistics 2023–24). That is income after work-related deductions, not gross billings — a GP's gross billings are typically much higher, with practice service fees and expenses taken out before the taxable figure.

Why is a GP's taxable income lower than their billings?

Most GPs work as contractors and pay the practice a service fee — commonly around 30–35% of billings — for rooms, reception, nursing and systems. On top of that come work-related deductions like indemnity, registration, college fees and equipment. So the taxable income the ATO reports is billings minus the service fee minus deductions, which is well below the gross number a GP bills.

Are GPs paid a salary or a percentage of billings?

Most established GPs are paid a percentage of what they bill, as contractors, rather than a fixed salary. GP registrars are the exception: under the national training terms they receive a base salary or a percentage of billings, whichever is higher. Some employed and salaried GP roles exist, particularly in Aboriginal Community Controlled Health, corporate and rural settings.

Do GPs earn more than hospital doctors?

On the ATO figures, the average GP taxable income ($196,060) sits above a resident medical officer's ($140,129) but below most hospital-based specialists. GP earnings vary widely with hours, billing model (bulk-billing versus private), and how much of the billings the GP keeps after the practice service fee.

Sources & methodology

• GP taxable-income figures: ATO Taxation statistics 2023–24, Individuals Table 15A, occupation 253111 "general practice" (all-sex total). Reproduced verbatim; taxable income is after deductions, not billings.
• The 30–35% service-fee range and the billings-versus-income mechanism are described in general terms; your practice agreement sets your exact split. Model your own numbers in the GP billings calculator. Not financial or tax advice.