Low and middle-income Australians will be given tax cuts under a future coalition government.

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In a major economic speech in Sydney on Monday, Opposition Leader Sussan Ley will point to personal income tax cuts as the centrepiece of the policy offerings she will take to voters.

She will say future tax cuts will be focused on areas where financial burdens are being felt the hardest.

"We'll start where the pressure is greatest: low- and middle-income earners who are feeling the squeeze from higher prices and rising living costs," she will tell the Centre for Independent Studies.

"This is not a passing policy preference.

"It is more than just

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