ABSTRACT Clinical relevance The results of this study present novel insights into the impact of spherical and astigmatic refractive errors on overall, corneal and internal aberrations and may provide a clear understanding of the emmetropisation process and the development of visual function. Background This study aimed to assess the association between overall, corneal and internal higher-order aberrations and the spherical and astigmatic components (magnitude and angle) of refractive error in a large sample of children. Methods A total of 311 children aged 7 – 8 years old were classified based on spherical equivalent refraction (myopic, emmetropic and hyperopic); magnitude of astigmatism (none, low and moderate); and angle of astigmatism (with-the-rule, against-the-rule and oblique). Refractive error and overall, corneal and internal higher-order aberrations were measured using the OPD-Scan III workstation. Results Regarding spherical equivalent refraction, myopic eyes had greater root mean square (RMS) overall higher-order values, total spherical, tetrafoil and secondary astigmatism aberrations, and internal higher-order, total spherical and tetrafoil aberrations in comparison to emmetropic eyes. The magnitude of astigmatism was positively associated with all overall RMS aberrations and with internal higher order, coma, total coma, total spherical and tetrafoil aberrations. Eyes with with-the-rule astigmatism showed higher RMS values of coma and total coma compared to eyes with against-the-rule and oblique astigmatism. Conclusions Higher-order aberrations are dependent on the spherical as well as astigmatic components of refractive error. These findings enhance the current understanding of the emmetropisation process and visual function development.