191 Visa Australia Explained: Eligibility & the ATO Tax Record Test (2026)
How the subclass 191 permanent residence visa actually works — the 3-year rule for holding a 491 or 494, the ATO tax-record test that replaced the income threshold in 2023, and what changes once you're granted. Figures as at September 2026.
Read the full guide, with official sources →
Watch
Chapters
- 0:00 191 visa:
- 0:13 What a 191 grant gives you
- 0:24 The 3 checks for eligibility
- 0:36 What counts as regional?
- 0:47 Income threshold removed:
- 1:06 What evidence you need
- 1:17 No fixed processing time —
- 1:27 PR is permanent.
- 1:37 Most common delay:
- 1:58 Where to read more
Transcript
The subclass 191 visa isn't a fresh application — it's the final step after 3 years on a subclass 491 or 494 visa.
Once granted, the regional obligation ends completely. You can live and work anywhere in Australia, keep Medicare, and count the time toward citizenship.
3 checks decide eligibility: holding an eligible 491 or 494 visa for 3 years, complying with its conditions throughout, and providing ATO tax records.
The regional definition excludes only Sydney, Melbourne and Brisbane. Perth, Adelaide, the Gold Coast, Canberra and Hobart all count as regional.
Home Affairs removed the minimum income requirement in June 2023 — there's no dollar figure to clear in any year.
Instead, you provide ATO notices of assessment for 3 income years out of the 5 years you've held your eligible visa — no minimum amount required.
Home Affairs checks proof of residence in a regional area, proof of work or study, and evidence of income — the ATO notices, plus proof any debt is paid.
There's no single fixed processing time — Home Affairs publishes indicative times for recently decided cases through its own visa processing time guide tool.
The regional obligation ends immediately on grant. Your permanent residence itself never expires, but the travel facility runs out after 5 years.
Gaps in evidence are the most common reason applications get delayed — Home Affairs sends a request for more information and the clock resets.
Lodge the 191 while the 491 or 494 is still valid — a Bridging Visa A activates automatically if it expires while the application is decided.
The full guide, with the official sources, is on migratio.com.au. The link is in the description.
Short versions
- The 191 visa isn't a standalone application (0:31)
- What actually counts as 'regional' for the 191 (0:32)
- Don't let your 491 or 494 expire before lodging the 191 (0:31)
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